Narrow search
Showing 1 - 10 of 7,313
Cover Image
Tax progression : international and intertemporal comparisons using LIS data
Pogorelskiy, Kirill; Seidl, Christian; Traub, Stefan - 2010
Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...
Persistent link: https://www.econbiz.de/10008669281
Cover Image
Tax progression : international and intertemporal comparison using lis data
Pogorelskiy, Kirill; Seidl, Christian; Traub, Stefan - 2010
comparing tax progression and present here twelve (Germany, the UK and the US) plus four comparing Germany and Sweden out of the … the US, the UK, and Germany for several time periods. We align our findings with respect to major political eras in these … the United Kingdom, and for Germany, the last year before German re-unification (1989), the beginning of H. Kohl’s last …
Persistent link: https://www.econbiz.de/10008652075
Cover Image
Comparative analysis of the effective income tax function : empirical evidence using LIS data
Lim, Byung In; Hyun, Jin Kwon - In: Applied economics letters 13 (2006) 2, pp. 117-121
Persistent link: https://www.econbiz.de/10003293692
Cover Image
Besteuerung von Paaren : das Ehegattensplitting und seine Alternativen
Buslei, Hermann; Wrohlich, Katharina - 2014
Verheiratete Paare werden in Deutschland nach dem Ehegattensplitting besteuert. Dieses System, das verheiratete Paare …
Persistent link: https://www.econbiz.de/10011316817
Cover Image
Indexierung der Einkommensbesteuerung im internationalen Vergleich : welche Regelungen eignen sich für einen dauerhaften Abbau der kalten Progression?
Lemmer, Jens - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 94 (2014) 12, pp. 872-878
Während in Deutschland wieder einmal der Abbau der kalten Progression angemahnt wird, gibt es in vielen anderen Staaten … Progression in Deutschland. … Germany. Inflationinduced rises of the tax burden have many negative effects on taxpayers. Such bracket creep is unjust …
Persistent link: https://www.econbiz.de/10010464121
Cover Image
Optimal taxation, inequality and top incomes
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
In a number of high-income countries over the past few decades there has been a large growth in income inequality and at the same time a shift in the burden of taxation from the top to the middle of the income distribution. This paper applies the theory of optimal piecewise linear taxation to...
Persistent link: https://www.econbiz.de/10010374096
Cover Image
Optimal taxation, inequality and top incomes
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
Persistent link: https://www.econbiz.de/10010410352
Cover Image
Who can (still) afford to retire early? : cross-country comparison of incomes of senior workers and young retirees using LIS data for 2007 & 2010
Petrovici, Carmen D.; Neugschwender, Jörg - 2014
The aim of this paper is to compare the economic situation of young retirees with their peers who decided to continue their working life before and during the recent economic crisis using the micro-data from the Luxembourg Income Study Database (LIS) for four countries (Greece, Spain, the UK and...
Persistent link: https://www.econbiz.de/10010257203
Cover Image
Labor earnings mobility and inequality in the United States and Germany during the growth years of the 1980s
Burkhauser, Richard V.; Holtz-Eakin, Douglas; Rhody, … - 1997
Persistent link: https://www.econbiz.de/10000624023