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L' inévitable révolution économique : moins d'impôts, moins de dépenses et plus d'emplois
Bourdu, Jacques - 1998
Persistent link: https://www.econbiz.de/10000991452
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Le courage de réformer
Bébéar, Claude (contributor); Babeau, André (contributor) - 2002
Persistent link: https://www.econbiz.de/10013556254
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Steuerliche Abschreibung und Standortattraktivität
Oestreicher, Andreas - 2003
Persistent link: https://www.econbiz.de/10013408755
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Wettbewerb der Steuersysteme in Europa - eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
Kapitalgesellschaften am stärksten belastet. Bezieht man die Gesellschafter mit ein, so ist die Belastung in Frankreich am höchsten. Die … Absenkung der Unternehmenssteuern möglich gewesen, so daß die deutsche Belastung im Drei- Länder-Vergleich erstmals am … wurden auch die regionalen Unterschiede der Steuerbelastung untersucht. Es wurde gezeigt, daß die Belastung im deutschen Teil …
Persistent link: https://www.econbiz.de/10010297562
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Simulation of reforms of direct and indirect taxation for France
Laisney, François; Mühleisen, Martin; Staat, Matthias; … - 1992
We study the welfare effects of combining the European Commission's proposal for VAT harmonization with different degrees of weakening of the 'quotient familial' , a feature of the French system of direct taxation which can be interpreted as aiming at taxing 'equivalised' household income. We...
Persistent link: https://www.econbiz.de/10010299653
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Normative Evaluation of Tax Policies : From Households to Individuals
Bargain, Olivier - 2004
In this paper, we analyze the impact of a tax policy change on social welfare by using jointly a collective model of household labor supply and a microsimulation program of the French taxbenefit system. The collective approach allows studying the intrahousehold distribution so that for the first...
Persistent link: https://www.econbiz.de/10010262173
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Is the Collective Model of Labor Supply Useful for Tax Policy Analysis? : A Simulation Exercise
Bargain, Olivier; Moreau, Nicolas - 2005
The literature on household behavior contains hardly any empirical research on the withinhousehold distributional effect of tax-benefit policies. We simulate this effect in the framework of a collective model of labor supply when shifting from a joint to an individual taxation system in France....
Persistent link: https://www.econbiz.de/10010262182
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Cooperative Models in Action : Simulation of a Nash-Bargaining Model of Household Labor Supply with Taxation
Bargain, Olivier; Moreau, Nicolas - 2005
Several theoretical contributions, starting with McElroy and Horney (1981) and Manser and Brown (1980), have suggested to model household behavior as a Nash-bargaining game. Since then, very few attempts have been made to operationalize cooperative models of household labor supply for policy...
Persistent link: https://www.econbiz.de/10010262203
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Steuerreformen in Deutschland und Frankreich entlasten Unternehmen
Gutekunst, Gerd; Hermann, Rico A.; Stetter, Thorsten - Universität <Mannheim> / Lehrstuhl und Seminar für … - 2001
Das ZEW und die Universität Mannheim haben mit ihrem Computersimulationsprogramm "European TaxAnalyzer" die Auswirkungen der Steuerreformen in Deutschland und in Frankreich für eine repräsentative mittelständische Kapitalgesellschaft des verarbeitenden Gewerbes untersucht...
Persistent link: https://www.econbiz.de/10005842940
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Tax reform and employment in Europe
Hutton, John P.; Ruocco, Anna - 1998
The purpose of this paper is to investigate to what extent modifications of tax systems between 1985 and 1992 within major parts of the European Union contributed to changes in the labour market. The principal countries under investigation are Germany, Italy, France and the United Kingdom, and...
Persistent link: https://www.econbiz.de/10010435568