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Earlier or Later : A General Equilibrium Analysis of Bringing Forward an Already Announced Tax Reform
Raffelhüschen, Bernd; Moog, Stefan; Honerkamp, Josef - 2021
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10013318933
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Disparities in pension financing in Europe economic and financial consequences
Château, Jean (contributor); Chojnicki, Xavier (contributor) - 2006
Persistent link: https://www.econbiz.de/10003350199
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Integrating indirect taxation into EUROMOD : documentation and results for Germany
Decoster, André; Ochmann, Richard R.; Spiritus, Kevin - 2013
two countries, Belgium and Germany. The paper at hand documents the process and presents simulation results for the case … of Germany. An integrated data base underlying EUROMOD that contains household-level information on income and … consumption is generated. Consumption micro data from the 2008 cross section of the household budget survey for Germany is used to …
Persistent link: https://www.econbiz.de/10010209076
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The responses of taxable income induced by tax cuts : empirical evidence from the German taxpayer panel
Gottfried, Peter; Witczak, Daniela - 2009
empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new … programme in Germany at the beginning of this century. We find an average elasticity of approximately 0.6. Separately estimated …
Persistent link: https://www.econbiz.de/10003942059
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Tax-price elasticity of charitable donations : evidence from the German taxpayer panel
Adena, Maja - 2014
I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … Deutschland geschätzt. Basis für die Schätzung ist das umfangreiche Taxpayer-Panel, welches alle Steuermerkmale der Steuerzahler … in Deutschland für die Jahre 2001-2006 erfasst. Die Ergebnisse suggerieren, dass die permanente Steuerpreiselastizität …
Persistent link: https://www.econbiz.de/10010237654
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Behavioral Responses to Inheritance and Gift Taxation : Bunching Evidence from Germany
Glogowsky, Ulrich - 2020
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012852999
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Why are mothers working longer hours in Austria than in Germany? : a comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10009736653
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Why are mothers working longer hours in Austria than in Germany? : a comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10009741053
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Why are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2021
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10013316983
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Fading Ricardian Equivalence in Ageing Japan
Saito, Ikuo - 2016
Japan seems to be turning less Ricardian, a trend set to continue. First, the discount wedge seems to have risen, suggesting that consumers have become more myopic. Second, some evidence points to the possibility that an increasing number of households are liquidity constrained. If these...
Persistent link: https://www.econbiz.de/10012977770