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Im Vorfeld der Bundestagswahl 2013 findet in Deutschland eine intensive Debatte über die Umverteilungswirkung der Einkommensteuer statt. Insbesondere mit der Senkung des Spitzensteuersatzes auf zwischenzeitlich 42 und nun 45 Prozent wird eine überproportionale Bevorzugung hoher Einkommen...
Persistent link: https://www.econbiz.de/10010985728
"We estimate the effects of the reform of German Unemployment Insurance that replaced the wage-related Unemployment Assistance with an income maintenance Programme and stronger means testing. We model the tax-benefit system and use the Socio-Economic Panel. We estimate a discrete labour supply...
Persistent link: https://www.econbiz.de/10010963786
Deutschland wird im europäischen Vergleich häufig ein überdurchschnittlich progressives Steuersystem attestiert. Die einzigartige, mehrstufige Progressionsformel der Einkommensteuer trägt ohne Zweifel zu dieser Sichtweise bei. Um ein umfassendes Bild der Progressivität eines Gesamtsystems...
Persistent link: https://www.econbiz.de/10010884062
subject of "Redistribution and Social Justice." Numerous relevant questions from the fields of fiscal and social policy were …
Persistent link: https://www.econbiz.de/10011275223
, we analyse the progressivity and redistribution induced by the tax benefit system in the EU-15 countries. We show that … the German system as a whole employs only a medium level of redistribution. However, this can be decomposed into a highly …
Persistent link: https://www.econbiz.de/10005083030
the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … tax benefit systems in a common framework. We compute several measures of progressivity and redistribution for the whole … the countries according to their progressivity and level of redistribution. Our analysis shows that there is considerable …
Persistent link: https://www.econbiz.de/10005017408
, Regulierung, Umverteilung, aktive Arbeitsmarktpolitik und Infrastrukturpolitik werden aus internationaler Perspektive erfolgreiche …
Persistent link: https://www.econbiz.de/10005342707
Whereas the supply of redistribution is relatively easy to measure, the determinants of the demand for redistribution … preferences for redistribution in Germany with the help of a decision experiment (Discrete Choice Experiment), based on a …
Persistent link: https://www.econbiz.de/10010608024
redistribution in them is feasible." (Author's abstract, IAB-Doku) ((en)) …
Persistent link: https://www.econbiz.de/10010732053
redistribution in them is feasible." (Author's abstract, IAB-Doku) ((en)) …
Persistent link: https://www.econbiz.de/10008490274