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The proposal involves the establishment of 'welfare accounts' for every person in a country. There are to be four accounts: a retirement account (covering pensions), an unemployment account (covering unemployment support), a human capital account (covering education and training), and a health...
Persistent link: https://www.econbiz.de/10010313982
This paper compares the distributional effects of price cap and lump sum transfer policies to aid the affordability of subsistence electricity consumption. A lump sum transfer is more progressive than a comparable price cap on all units of electricity. We identify conditions under which these...
Persistent link: https://www.econbiz.de/10014540361
tax in Germany is going on. With respect to the r educed top tax rate of 42 percent in a meantime and now 45 percent high … income earners seem to be privileged. However, focusing solely on the top income tax rate is an inadequate limitation of the … redistributive effects of the income tax are ignored. Furthermore, defining income brackets in nominal terms has an entirely …
Persistent link: https://www.econbiz.de/10010310886
Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining … the financial effects of modified tax bases, the deviation from the microsimulation results increases especially if tax …
Persistent link: https://www.econbiz.de/10010298468
Nachbildung des Steuersystems wird mit der Technik der Mikrosimulation vollzogen. FiFoSiM enthält weiterhin ein ökonometrisch …
Persistent link: https://www.econbiz.de/10010297003
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of … of the year 2001 a dispute arose, centering around the question, whether or not the later stages of the German Income Tax … Tax Reform in the scope of a simplified DGE model of the Auerbach-Kotlikoff type and deals explicitly with the issue of …
Persistent link: https://www.econbiz.de/10010296848
In this paper we focused on the flat tax impact on inequality in Romania. We compared 2005 against 2004, when we were … able to isolate the flat tax impact from other factors. We found that the higher the gross wage, the higher the flat tax … the flat tax. The Lorenz curve is illustrative, as only the last quantile of the population (richest 20%) appears as the …
Persistent link: https://www.econbiz.de/10012311470
conditions, transferred ownership at higher rates than others. Inter vivos transfer rates also rose following a 2009 tax … reduction on transfers of business assets. The second study delves into how the 2009 transfer tax re-form influenced individual …
Persistent link: https://www.econbiz.de/10011698357
-accumulation of capital may result compared to the complete markets economy. We show that reducing somewhat the capital income tax … rate increases the capital stock and leads to a welfare gain. The complete elimination of the capital income tax, however …
Persistent link: https://www.econbiz.de/10010279941
This paper quantifies the effects of two short-run fiscal policies, a temporary tax cut and a temporary rebate transfer … marginally. Both policies improve the overall welfare of households, and the rebate policy especially benefits low …-income households. In the long run, however, the debt accumulated to finance the stimulus and a higher tax to service the debt can crowd …
Persistent link: https://www.econbiz.de/10010287098