oben. Ferner sollte das Ehegattensplitting eingeschränkt werden. -- income tax progressivity ; bracket creep …

distribution of wealth. Imposing such levies is not easy, however, since it involves valuation of assets and preventing tax … 000 euros for married couples) give a tax base of 92 percent of the GDP. A forced loan or a levy of, for example, ten … percent of this tax base could thus mobilize just over nine percent of the GDP-around 230 billion euros. This would affect the …

and income distribution. -- tax reform ; income inequality ; CGE ; microsimulation …This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on … scenario is considered a cut effective rate of value added tax and an increase in the richest quintile's effective rate of …

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam …, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other … descriptive statistical method and empirical method, the authors found that the tax burden for foreign-invested sector was one of …

Einkommen sowie auf Kapitalerträge führen zu einer progressiveren Besteuerung und somit zu einer leichten Umverteilung von …The German political parties presented their plans for income tax rates and taxation of capital income in the run up to … the parliamentary election. While the government parties are proposing tax breaks for the medium and higher income …

Tax increases on higher incomes and wealth, as proposed by the opposition parties, will mainly have an impact on the … tax would be very low. Fiscal equalization schemes across the Länder would largely balance out these differences in extra … with above-average revenue will have to cede a portion of that revenue. Since tax revenue in all Länder is increasing, the …

/Christian Social Union of Bavaria (CDU/CSU) has proposed increasing child benefits by 35 euros per month and raising the tax …-free allowance for dependent children to the same level as the basic personal tax exemption for adults. According to calculations by …, on average. The higher the family’s income, the more tax relief they would receive. Families in the lowest income decile …

von Fremdkapital in Unternehmen, wie eine neue empirische Studie des DIW Berlin belegt. -- flat tax ; income taxation …

unteren und mittleren Einkommensbereich zu senken. -- personal income taxation ; effective tax progression ; family taxation …

Following a Federal Constitutional Court sentence, wealth tax has not been levied in Germany since 1997. A possible … wealth. DIW Berlin has analyzed the revenue from such a wealth tax. Since wealth in Germany is highly concentrated among the … consideration possible adjustments and avoidance by those subject to the wealth tax, it still promises additional tax revenue of 11 …