income tax by 20% or 40% respectively. The results of the model are transferred to micro data to analyze the effects … disaggregated. Finally, I conclude that cutting the VAT and raising income tax only would generate bounded improvements in poverty … and income distribution. -- tax reform ; income inequality ; CGE ; microsimulation …

In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax … income taxes are interwoven with social security systems that make any attempts at reform extremely complex and politically … formal plan and through intergovernmental cooperation. -- EU integration ; tax harmonization ; personal income taxation ; tax …

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

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 …

Vermögensabgaben könnten Privathaushalte mit hohen Vermögen und Einkommen zur Refinanzierung und zum Abbau der Staatsschulden … wealth and income could be enlisted to help with refinancing and reducing this public debt through forced loans and one … richest eight percent of the adult population. It would presumably also be possible to generate considerable revenue in the …

top one percent of the population, the potential revenue is significant despite high personal allowances. Taking into …

tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by … capability of taxpayers to accurately calculate income tax liability. For tax policy, there is also a need to determine how … erroneous calculated effective tax rates could be helpful to design a more effective income tax system. -- tax complexity …

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 …