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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
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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
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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
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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
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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
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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
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Optimal taxation, inequality and top incomes
Andrienko, Jurij; Apps, Patricia; Rees, Ray - 2014
Persistent link: https://www.econbiz.de/10010410352
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Data is dangerous: Comparing the risks that the United States, Canada and Germany see in data troves
Aaronson, Susan Ariel - 2020
of the United States, Canada and Germany to data risks posed by popular apps such as FaceApp, Facebook, Strava, TikTok …
Persistent link: https://www.econbiz.de/10014565881
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A comparative analysis of determinants of West German and Japanese engineering trade patterns
Fuerstenberg, R. W. - 1977
Persistent link: https://www.econbiz.de/10000001241