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Kalte Progression in der Einkommensbesteuerung: Ist ein Tarif auf Rädern der diskretionären Anpassungspolitik in Deutschland überlegen?
Broer, Michael - In: Wirtschaftsdienst 91 (2011) 10, pp. 694-698
Die kalte Progression soll als 'ungewollte' Quelle von Steuereinnahmen beseitigt werden. Als Lösung wird eine Tarifi ndexierung vorgeschlagen. Aber hat sich in den vergangenen Jahren tatsächlich die Belastung der Steuerpfl ichtigen nach einer nominalen Einkommensteigerung erhöht? Michael...
Persistent link: https://www.econbiz.de/10010327916
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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
letzten 20 Jahre in Deutschland. Die aktuelle Diskussion zu Steuersenkungsplänen der Regierung trägt den Auswirkungen der …
Persistent link: https://www.econbiz.de/10010310727
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Falling up the stairs: An exploration of the effects bracket creep on household incomes
Immervoll, Herwig - 2004
This paper analyses how inflation-induced erosions of nominally defined amounts built into relevant tax rules (“bracket … multi-country tax-benefit model, it provides quantitative estimates for Germany, the Netherlands and the UK. In the absence … of automatic inflation adjustment mechanisms, effects on individual tax burdens can be substantial even with low …
Persistent link: https://www.econbiz.de/10010291234
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Sorting into Outsourcing: Are Profits Taxed at a Gorilla's Arm's Length?
Bauer, Christian; Langenmayr, Dominika - 2011
This article analyzes profit taxation according to the arm's length principle in a new model where heterogeneous firms sort into foreign outsourcing. We show that multinational firms are able to shift profits abroad even if they fully comply with the tax code. This is because, in equilibrium,...
Persistent link: https://www.econbiz.de/10010427602
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On the optimal progressivity of the income tax code
Conesa, Juan Carlos; Krueger, Dirk - 2005
This paper computes the optimal progressivity of the income tax code in a dynamic general equilibrium model with household heterogeneity in which uninsurable labor productivity risk gives rise to a nontrivial income and wealth distribution. A progressive tax system serves as a partial substitute...
Persistent link: https://www.econbiz.de/10010298300
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Taxing capital? Not a bad idea after all!
Conesa, Juan Carlos; Kitao, Sagiri; Krueger, Dirk - 2006
In this paper we quantitatively characterize the optimal capital and labor income tax in an overlapping generations model with idiosyncratic, uninsurable income shocks, where households also differ permanently with respect to their ability to generate income. The welfare criterion we employ is...
Persistent link: https://www.econbiz.de/10010298335
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Tax progression and the wage curve
Hutton, John P.; Ruocco, Anna - 1998
This note derives a model of the wage curve, closely following Phelps (1994) and Campbell and Orszag (1998). Phelps discusses a variety of theoretical bases for a wae curve, the two major competing types being bargaining models and efficiency wage models, though Phelps prefers the term...
Persistent link: https://www.econbiz.de/10010305096
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Labor taxes, wage setting and the relative wage effect
Brunello, Giorgio; Parisi, Maria Luisa; Sonedda, Daniela - 2002
Public finance solutions to high unemployment in Europe have often been advocated during the past years. With unemployment concentrated among the young and unskilled, it has been suggested that the reduction of social security contributions for low wage earnings, financed by a carbon tax, could...
Persistent link: https://www.econbiz.de/10011335701
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The political economy of income taxation under asymmetric information: The two-type case
Roemer, John E. - In: SERIEs - Journal of the Spanish Economic Association 3 (2012) 1/2, pp. 181-199
The apparent ubiquity of progressive taxation in advanced democracies has animated research by political economists in the past decade, but little progress has been made in modeling political equilibria over tax policy when labor supply is elastic with respect to taxation. Here, we postulate an...
Persistent link: https://www.econbiz.de/10010317106
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The impact of redistributive policies on inequality in OECD countries
Doerrenberg, Philipp; Peichl, Andreas - 2012
Recent discussions about rising inequality in industrialized countries have triggered calls for more government intervention and redistribution. Due to obvious behavioral effects caused by redistribution, it is however not clear whether redistributional policies are indeed able to combat...
Persistent link: https://www.econbiz.de/10010282412