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The inheritance and gift tax in Germany reform potentials for tax revenue, efficiency and distribution
Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian - 2020
The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … tool for fighting wealth inequality without having distorting effects for the economy. For this purpose, the distributional …
Persistent link: https://www.econbiz.de/10012419216
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Nominal or real? : the impact of regional price levels on satisfaction with life
Deckers, Thomas; Falk, Armin; Schildberg-Hörisch, Hannah - 2013
We study the effect of real versus nominal income on life satisfaction. According to economic theory real income, i.e., nominal income adjusted for purchasing power, should be the relevant source of life satisfaction. Previous work, however, has only studied the impact of nominal income. We use...
Persistent link: https://www.econbiz.de/10009751701
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Impacts of an ageing society on macroeconomics and income inequality : the case of Germany since the 1980s
Faik, Jürgen - 2012
macroeconomics and income inequality on the other hand. For this purpose, several estimation equations are derived by econometric …; afterwards, these connections are used to produce a nexus between German income inequality and the stated macroeconomic variables … unemployment rates. While the measured income inequality is upwards directly (exogenously) driven by demographic ageing, the …
Persistent link: https://www.econbiz.de/10009681277
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Impacts of an Ageing Society on Macroeconomics and Income Inequality – The Case of Germany Since the 1980s
Faik, Jürgen - 2012
macroeconomics and income inequality on the other hand. For this purpose, several estimation equations are derived by econometric …; afterwards, these connections are used to produce a nexus between German income inequality and the stated macroeconomic variables … unemployment rates. While the measured income inequality is upwards directly (exogenously) driven by demographic ageing, the …
Persistent link: https://www.econbiz.de/10013096398
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Income inequality and poverty in front of and during the economic crisis: An empirical investigation for Germany 2002 - 2010
Falk, Jürgen - 2012
Based on data from the German Socio-Economic Panel (SOEP), both income inequality and poverty are considered for … the crisis - in 2009 - inequality dropped, and it increased afterwards. Poverty was not affected very much by economic …
Persistent link: https://www.econbiz.de/10010286914
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Is a Flat Tax politically feasible in a grown-up Welfare State?
Schaefer, Thilo; Peichl, Andreas; Fuest, Clemens - 2007
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
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Urban political structure and inequality : political economy lessons from early modern German cities
Schaff, Felix - 2022
What was the impact of urban political structure on economic inequality in preindustrial times? I document that more … closed political institutions were associated with higher economic inequality in a panel of early modern German cities. To … inequality. To mitigate concerns about reverse causality, I exploit the Thirty Years' War (1618-1648) as a plausibly exogenous …
Persistent link: https://www.econbiz.de/10013170896
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How Progressive is Germany? Comparing the Redistributive Effects of Tax Benefit Systems in Europe
Peichl, Andreas - 2008
, we analyse the progressivity and redistribution induced by the tax benefit systems in the EUR-15 countries. We show that … the German system as a whole employs only a medium level of redistribution. However, this can be decomposed into a highly …
Persistent link: https://www.econbiz.de/10012724616
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How Progressive is Germany? Comparing the Redistributive Effects of Tax Benefit Systems in Europe (Wie progressiv ist Deutschland? Das Steuer - und Transfersystem im europäischen V...
Peichl, Andreas; Schaefer, Thilo - 2008
the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … tax benefit systems in a common framework. We compute several measures of progressivity and redistribution for the whole … the countries according to their progressivity and level of redistribution. Our analysis shows that there is considerable …
Persistent link: https://www.econbiz.de/10014218385
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Declining tax progression and the German dual income tax : conference paper
Jenderny, Katharina - 2013 - Preliminary version
This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in the middle of the income distribution, and decreased...
Persistent link: https://www.econbiz.de/10010337865