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Staates dar, die das steuerfrei zu stellende Existenzminimum der Kinder ungerechtfertigt belastet haben. - Als Ergebnis der … benachteiligt wurden, da die notwendigen Aufwendungen für die Kinder bei der Besteuerung keine ausreichende Berücksichtigung fanden …
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This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...
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Using microdata from the Luxembourg Income Study, we assess 'time crunch' for families with children in Canada, Germany … well-being of parents and children. We present cross-country comparisons of 'total available adult hours' under different …
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