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Kriterien und Vorschläge für einen Subventionsabbau: Kurzexpertise zur Strukturberichterstattung an den Bundesminister für Wirtschaft
Klodt, Henning; Bartholmai, Bernd; Hopf, Rainer; … - 1999
Vor der Bundestagswahl im September 1998 zeichnete sich ab, daß die Steuerreform weiterhin auf der Tagesordnung beiben würde. Die Vebreiterung der Bemessungsgrundlage hat darin einen wichtigen Stellenwert.Der Subventionsabbau ist ohnehin ein witschaftspolitischer Dauerbrenner. Das...
Persistent link: https://www.econbiz.de/10010324196
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In favour of a flat tax
Kirchhof, Paul - In: CESifo Forum 06 (2005) 3, pp. 55
Persistent link: https://www.econbiz.de/10011695814
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For a dual income tax
Wiegard, Wolfgang - In: CESifo Forum 06 (2005) 3, pp. 56
Persistent link: https://www.econbiz.de/10011695815
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Dual Income Tax: A Pragmatic Tax Reform Alternative for Germany
Spengel, Christoph; Wiegard, Wolfgang - In: CESifo DICE Report 02 (2004) 3, pp. 15-22
Persistent link: https://www.econbiz.de/10011696478
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The Corporate Tax Reform of 2008: Germany’s Answer to Globalization – or Just Patchwork?
Baretti, Christian; Radulescu, Doina Maria; … - In: CESifo DICE Report 06 (2008) 3, pp. 50-59
Persistent link: https://www.econbiz.de/10011696650
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Steuern die Steuern Unternehmensentscheidungen?
Corneo, Giacomo - 2005
I discuss the theoretical and empirical underpinnings of recent and announced tax policy of the German government. In contrast to a popular view, I argue that German tax policy should focus less on growth and unemployment. Today, the central tasks of tax policy should be to stabilize fiscal...
Persistent link: https://www.econbiz.de/10010296362
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Measuring Richness and Poverty
Peichl, Andreas; Schaefer, Thilo; Scheicher, Christoph - 2006
demonstrate the application of these new measures to analyse the development of poverty and richness over time in Germany, to … compare Germany to the other EU-15 countries and to investigate the impact of tax reforms on poverty and richness. The latter … data. We show that it partly depends on the measure whether the development of richness in Germany is increasing or …
Persistent link: https://www.econbiz.de/10010297013
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Family Tax Splitting: A Microsimulation of its Potential Labour Supply and Intra-household Welfare Effects in Germany
Laisney, François; Beninger, Denis; Beblo, Miriam - 2003
This paper assesses the effects that an introduction of the French family splitting mechanism would have on German families' labour supply and intra-household consumption behaviour. We use simulated real world microdata created by means of a 'deterministic' collective labour supply model. The...
Persistent link: https://www.econbiz.de/10010297284
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost Henrich; Reister, Timo; … - 2010
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10010300509
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Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008
Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2011
base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …
Persistent link: https://www.econbiz.de/10010304812