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In den vergangenen Monaten ist der Abbau der kalten Progression wieder in den Fokus der Steuerpolitik gerückt. Das Ziel sollte jedoch nicht darin bestehen, das Problem durch eine diskretionäre Anpassung des Tarifs lediglich temporär zu lösen. Um dauerhaft Abhilfe zu schaffen, muss der...
Persistent link: https://www.econbiz.de/10010929377
Die Riester geförderten Produkte erlebten kürzlich das zehnjährige Jubiläum. Bisherige Analysen über die Vorteilhaftigkeit bezogen sich in der Regel auf Teilaspekte: entweder nur die Kosten- oder nur die Steuereffekte wurden untersucht. Ergebnis der Teilanalysen sind sich widersprechende...
Persistent link: https://www.econbiz.de/10010986092
Framework conditions for fiscal policy remain difficult: besides the medium-term outlook of only moderate economic growth, the liquidation of Hypo Alpe-Adria-Bank International AG will weigh on the budget. The need for further subsidies to (partly) nationalised banks in distress cannot be ruled...
Persistent link: https://www.econbiz.de/10010941205
"Researchers in Germany have nowadays access to confidential micro data compiled from official statistics in a way that could not have been dreamt of just a few years ago. This paper describes the new institutions that grant data access - most importantly the research data centers located inside...
Persistent link: https://www.econbiz.de/10005342769
The complexity of a tax system can be measured by the costs of private taxpayers and businesses in complying with the tax law. According to the empirical literature tax compliance costs are strongly correlated with the source and the amount of a taxpayers’ income. For that reason, these costs...
Persistent link: https://www.econbiz.de/10008603178
Family entrepreneurs in all honesty cannot grasp this new concept. Just now, while we are still experiencing a worldwide financial and economic crisis, which has by no means been overcome yet, there is talk of increasing taxation of assets. In recent years, small and medium-sized and larger...
Persistent link: https://www.econbiz.de/10010695942
The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The...
Persistent link: https://www.econbiz.de/10010695943
A key objective of a reform of the Austrian tax system should be the improvement of the tax structure. This includes a shift in the revenue composition away from certain tax bases towards other bases, implying their higher taxation. The latter should not only compensate revenue losses from...
Persistent link: https://www.econbiz.de/10011183291
The tax burden in Austria is comparatively high, and the gap vis-à-vis the EU average has widened. The tax structure exhibits a number of specific features: taxes on labour are high, both from the employee's and the employer's side, following an upward trend and markedly exceeding the...
Persistent link: https://www.econbiz.de/10011183292
Im vorliegenden Beitrag werden auf Basis des deutschen Taxpayer-Panels für die Jahre 2001 bis 2006 erstmals mittels des in der Literatur derzeit als Standard angesehenen Ansatzes Einkommenselastizitäten für Deutschland in mehreren Jahresvergleichen ermittelt. Zur Identifikation des Einflusses...
Persistent link: https://www.econbiz.de/10010983375