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On some fiscal effects on mortgage debt growth in the EU
Wolswijk, Guido - 2005
This paper analyses some fiscal aspects of mortgage debt in the EU. It first describes the main fiscal instruments that governments use to affect mortgage-financed home-ownership. In the empirical part, real mortgage debt growth is analysed for 15 EU countries using pooled regressions. Fiscal...
Persistent link: https://www.econbiz.de/10011604572
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The distributional effects of tax-benefit policies under new labour: a Shapley decomposition
Bargain, Olivier - 2009
Using counterfactual microsimulations, Shapley decompositions of time change in inequality and poverty indices make it … depth of poverty would have increased under the first New Labour government, had important reforms like the extensions of … income support and tax credits not been implemented. These reforms have also contributed to substantially reduce poverty …
Persistent link: https://www.econbiz.de/10010269603
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The US earned income tax credit, its effects, and possible reforms
Meyer, Bruce D. - 2008
of recipients. I then discuss empirical work on the effects of the EITC on poverty and income distribution, and its …
Persistent link: https://www.econbiz.de/10010273965
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The distributional effects of tax-benefit policies under new labour: A Shapely decomposition
Bargain, Olivier - 2009
Using counterfactual microsimulations, Shapley decompositions of time change in inequality and poverty indices make it … depth of poverty would have increased under the first New Labour government, had important reforms like the extensions of … income support and tax credits not been implemented. These reforms have also contributed to substantially reduce poverty …
Persistent link: https://www.econbiz.de/10010288266
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Rechtliche Rahmenbedingungen einer 'deutschen' Limited
Braun, Susanne; Richter, Jörg - 2006
Nach der Rechtsprechung des Europäischen Gerichtshofs können sich Existenzgründer innerhalb der Gesellschaftsrechte der EU-Mitgliedstaaten eine für ihre Bedürfnisse geeignete Rechtsform aussuchen. Dabei sind wirtschafts- und steuerrechtliche Aspekte bedeutende Kriterien bei der Auswahl....
Persistent link: https://www.econbiz.de/10010302837
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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 social insurance contribution receipts generated....
Persistent link: https://www.econbiz.de/10010331362
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An assessment of consumption and income taxes in Japan
Horioka, Charles Yuji; Sekita, Shizuka - 2004
In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...
Persistent link: https://www.econbiz.de/10010332469
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Das einkommensteuerliche Ehegattensplitting
Homburg, Stefan - In: Steuer und Wirtschaft (2000), pp. 261-268
The article considers the splitting of income between spouses from an economic perspective. It argues that this provision does not privilege married couples but prohibits their discrimination.
Persistent link: https://www.econbiz.de/10010332509
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Zur Steuerfreiheit des Existenzminimums
Homburg, Stefan - In: Finanzarchiv N.F. 52 (1995) 2, pp. 182-195
The German Constitutional Court has obliged parliament to enact an income tax law which lets the subsistence level tax-exempt. This can be done, in principle, by using a basic allowance or a zero-rated bracket. The paper discusses these alternatives.
Persistent link: https://www.econbiz.de/10010332563
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Die Entfernungspauschale als steuertheoretische Herausforderung
Homburg, Stefan - In: Zeitschrift für Wirtschaftspolitik (2008), pp. 45-53
In Germany, commuting expenses have been deductible from the income tax base for a long time. Germany’s grand coalition has now restricted this deduction. The article analyses whether or not this was justified from an economic point of view. It is shown that, in the long run, the tax treatment...
Persistent link: https://www.econbiz.de/10010332672