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The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...
Persistent link: https://www.econbiz.de/10010268499
We analyse the convergence and heterogeneity of living standards between East and West Germany since unification. Based on data from the German Socio-Economic Panel (GSOEP), we compare total individual income of permanent adult residents, including retirees and the unemployed, of East and West...
Persistent link: https://www.econbiz.de/10010271128
We analyse the convergence and heterogeneity of living standards between East and West Germany since unification. Based on data from the German Socio-Economic Panel (GSOEP), we compare total individual income of permanent adult residents, including retirees and the unemployed, of East and West...
Persistent link: https://www.econbiz.de/10010271249
The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth effects are expected. Despite these advantages, a flat rate tax is not very popular in most...
Persistent link: https://www.econbiz.de/10010297020
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10010297538
distribution. Individual wage mobility decreased between 1984/1987 and 2004/2007, while inequality increased steadily from the mid … 1990s onwards. Mobility is highest in the middle section of the distribution. Better qualified persons, younger persons and … individuals moving downwards in the wage distribution. …
Persistent link: https://www.econbiz.de/10010299075
wage inequality is rising strongly – driven not only by real wage increases at the top of the wage distribution, but also … women at the bottom and at the top of the wage distribution. A sequential decomposition analysis using quantile regression …
Persistent link: https://www.econbiz.de/10010300007
the wage distribution, as traditional methods can confound opposing effects at either end of the wage distribution … driven by looks than self-esteem. Counterfactual wage distributions, constructed using distribution regression, show a beauty … premium for women at the bottom of the wage distribution. However, most of this is explained by the fact that attractive women …
Persistent link: https://www.econbiz.de/10010283956
The authors analyse the relationship between functional income distribution and economic growth in France and Germany … from 1960 until 2005. The analysis is based on a demand-driven distribution and growth model for an open economy inspired … by Bhaduri/Marglin (1990), which allows for profit- or wage-led growth. First, the authors apply a single equation …
Persistent link: https://www.econbiz.de/10010460446
Persistent link: https://www.econbiz.de/10000544701