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Der Arbeitskreis »Steuerschätzungen« hat die Prognosen zur Entwicklung des Steueraufkommens erneut angehoben. Besonders günstig entwickeln sich die Einnahmen aus der Lohnsteuer. Diese sind im Verhältnis zum Bruttoinlands­produkt seit dem Jahr 2010 um 0,6 Prozentpunkte angestiegen, was zum...
Persistent link: https://www.econbiz.de/10010877499
The gross wage income distributions for different groups of taxpayers in 1998 are used to derive wage income distributions for 2001–2006. By applying alternative rules of taxation, revenues according to different tax rate structures are deduced. Introducing new tax rates in 2004 resp. in 2005...
Persistent link: https://www.econbiz.de/10005818905
Die Bruttolohnschichtungen für die einzelnen Steuerklassen im Jahr 1995 werden anhand der Ergebnisse der volkswirtschaftlichen Gesamtrechnungen fortgeschrieben. Unter Anwendung des tatsächlichen und des geplanten Steuerrechts wird das Lohnsteueraufkommen prognostiziert und simuliert. Die...
Persistent link: https://www.econbiz.de/10005818913
We develop a model of human capital formation with endogenous labour supply and heterogeneous agents to explore the optimal level of education subsidies along with the optimal progressive schedule of the labour income tax and optimal capital income taxes. Subsidies on education ensure efficiency...
Persistent link: https://www.econbiz.de/10005504308
equity. Following on from this they develop a theory of public expenditure based on public goods - national and local … - and externalities, and a theory of taxation culminating in a justification of progressive taxation. The central section of the paper … forms a kind of pivotal point in the analysis, showing how the above political and ethical requirements of the theory lead …
Persistent link: https://www.econbiz.de/10005505350
This paper studies the influence of different modelling assumptions on the stability of the steady state in one--sector models of economic growth with externalities in the production function. We start with a standard Benhabib&Farmer 1994 one--sector model and study the combined effect on the...
Persistent link: https://www.econbiz.de/10005537647
We model the individuals' investment in physical capital and education decisions in presence of borrowing constraints and a progressive taxation system. Our empirical evidence for 15 OECD countries supports the theoretical model predictions according to which the effects on growth of higher...
Persistent link: https://www.econbiz.de/10005398545
This paper extends the standard human capital model with real options. Real options influence investment behavior when risky investments in human capital are irreversible and individuals can affect the timing of the investment. Option values make individuals more reluctant to invest in human...
Persistent link: https://www.econbiz.de/10005405834
This article argues that the validity of the increasingly fashionable policy advice—maximizing neutrality in taxation and addressing the distributive objective primarily through expenditure policy—is questionablebecause it ignores the revenue-raising aspect of progressive taxation....
Persistent link: https://www.econbiz.de/10011135570
This paper has two purposes: to establish that the most frequently proposed form of value-added tax is really a proportional income tax rather than, as it is popularly seen, an inflationary, regressive sales tax; and to propose that this value-added tax be adopted as an alternative to all...
Persistent link: https://www.econbiz.de/10011141235