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Wer bezahlt die Steuern? Steuerbelastung und Einkommenssituation von freien und anderen Berufen
Merz, Joachim; Quiel, Thorsten; Venkatarama, Kshama - 1998
In der aktuellen wirtschafts- und gesellschaftspolitischen Diskussion wird eine zunehmende Steuer- und Abgabenbelastung thematisiert. Neuen Steuergesetzen und Wirkungsanalysen von Steueränderungen hat eine Analyse vorauszugehen, die die Steuerlast einzelner gesellschaftlicher Gruppen erfaßt...
Persistent link: https://www.econbiz.de/10010290106
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Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland
Hechtner, Frank; Massarrat-Mashhadi, Nima; Sielaff, … - 2012
Der vorliegende Beitrag widmet sich der Einkommensteuerbelastung und den Effekten aus der (kalten) Progression der letzten 20 Jahre in Deutschland. Die aktuelle Diskussion zu Steuersenkungsplänen der Regierung trägt den Auswirkungen der kalten Progression Rechnung. Einführend erfolgt ein...
Persistent link: https://www.econbiz.de/10010310727
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The impact of inflation on income tax and social insurance contributions in Europe
Immervoll, Herwig - 2000
Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how … inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and … comparisons of the distributive consequences of the inflation induced erosion of tax-band limits, thresholds, deductions, tax …
Persistent link: https://www.econbiz.de/10010331362
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Steuern im Wandel der Zeit: Man soll die Henne nicht schlachten, die die goldenen Eier legt!
Schneider, W. Edelfried; Karrenbrock, Lukas - 2013
Die über 5.000 Jahre alte Geschichte der Steuererhebung zeigt, dass vieles von dem, was heute praktiziert oder debattiert wird, schon einmal da gewesen ist. So kannte man schon im alten Ägypten eine Sollertragsteuer. Ebenso gab es in Preußen in bestimmten Territorien eine Doppelbesteuerung...
Persistent link: https://www.econbiz.de/10011304556
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Uma metodologia de construção de séries de alta frequência das finanças municipais no Brasil com aplicação para o IPTU e o ISS: 2004-2010
Orair, Rodrigo Octávio; dos Santos, Claudio Hamilton Matos - 2011
Taxes levied by Brazil's 5.563 municipalities are significant components of the country's aggregate gross tax burden. However, official high-frequency aggregate data on these revenues are unavailable as of this moment. This paper develops a methodology for estimating them. Two procedures are...
Persistent link: https://www.econbiz.de/10010330498
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Measuring the Deadweight Loss from Taxation in a Small Open Economy. A general method with an application to Sweden
Sørensen, Peter Birch - 2011
The paper develops a simple general equilibrium framework for calculating the marginal deadweight loss from taxation in a small open economy. The framework allows a decomposition of the deadweight loss from each tax instrument into the losses stemming from the contraction of the different tax...
Persistent link: https://www.econbiz.de/10010320985
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Corruption and the shadow economy: An empirical analysis
Dreher, Axel; Schneider, Friedrich G. - 2006
This paper analyzes the influence of the shadow economy on corruption and vice versa. We hypothesize that corruption and shadow economy are substitutes in high income countries while they are complements in low income countries. The hypotheses are tested for a crosssection of 120 countries and a...
Persistent link: https://www.econbiz.de/10010294540
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Shadow economies around the world: what do we know?
Schneider, Friedrich; Klinglmair, Robert - 2004
Using various statistical procedures, estimates about the size of the shadow economy in 110 developing, transition and OECD countries are presented. The average size of the shadow economy (in percent of official GDP) over 1999-2000 in developing countries is 41%, in transition countries 38% and...
Persistent link: https://www.econbiz.de/10010294576
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Shadow Economies and Corruption all over the World: What do we really know?
Schneider, Friedrich G. - 2006
Estimations of the size and development of the shadow economy for 145 countries, including developing, transition and highly developed OECD economies over the period 1999 to 2003 are presented. The average size of the shadow economy (as a percent of official GDP) in 2002/03 in 96 developing...
Persistent link: https://www.econbiz.de/10010294606
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Shadow Economies and Corruption All Over the World: New Estimates for 145 Countries
Schneider, Friedrich G. - In: Economics: The Open-Access, Open-Assessment E-Journal 1 (2007) 2007-9, pp. 1-66
Estimations of the shadow economies for 145 countries, including developing, transition and highly developed OECD economies over 1999 to 2005 are presented. The average size of the shadow economy (as a percent of "official" GDP) in 2004/05 in 96 developing countries is 36.7%, in 25 transition...
Persistent link: https://www.econbiz.de/10010295292