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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

Verteilungswirkungen der Einkommensteuertarifreform 1990

Hinterberger, Friedrich; Müller, Klaus - In: Zeitschrift für Wirtschafts- und Sozialwissenschaften … 108 (1988) 3, pp. 355-369

Persistent link: https://www.econbiz.de/10001061864

Zur Reform der Familienbesteuerung in Bundesrepublik Deutschland : eine mikroanalytische Simulationsstudie

Kassella, Thomas M. - 1991

Persistent link: https://www.econbiz.de/10000850264

ZEW-EviSTA : a microsimulation model of the German tax and transfer system

Buhlmann, Florian; Hebsaker, Michael; Kreuz, Tobias; … - 2022 - First version: June 2022

This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating fiscal effects, labor market outcomes as well as...

Persistent link: https://www.econbiz.de/10013281463

The scope for progressive tax reform in the OECD countries : a macroeconomic perspective with a case study for Germany

Godar, Sarah; Paetz, Christoph; Truger, Achim - 2015

taxation. Furthermore, from a Keynesian macroeconomic perspective redistribution may even be systematically conducive to growth … and employment. At the same time a change towards such a policy of redistribution may for some economies, particularly the … erhebliche Spielräume für steuerpolitische Umverteilung gibt. Zudem kann Umverteilung aus einer keynesianischen makroökonomischen …

Persistent link: https://www.econbiz.de/10010519198

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, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to the OECD. The purpose of this paper is therefore to...

Persistent link: https://www.econbiz.de/10012419216

Labor supply, taxation, and the use of tax revenues : a real-effort experiment in Canada, France, and Germany

Keser, Claudia; Masclet, David; Montmarquette, Claude - In: Public finance review : PFR 48 (2020) 6, pp. 714-750

Persistent link: https://www.econbiz.de/10012391067

Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount

Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432

Two traditional options for reforming Ehegattensplitting, the joint taxation of married couples with full income splitting, are de facto income splitting (Realsplitting) or individual taxation with a transferable personal allowance. However, these proposals do not significantly reduce the...

Persistent link: https://www.econbiz.de/10012301541

Stock market reactions to legislated tax changes : evidence from the United States, Germany, and the United Kingdom

Hayo, Bernd; Mierzwa, Sascha - 2020 - This version: 18 November 2020

We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using GARCH models and a unique daily dataset of legislative tax changes during the period 1 December 1978 to 31 January 2018. We find that days of discretionary tax legislation during...

Persistent link: https://www.econbiz.de/10012543058

Intergenerative Umverteilung und Wachstumsimpulse der Steuerreformen 1999 bis 2005 : die Perspektive der Generationenbilanz

Krimmer, Pascal (contributor); … - 2003

Persistent link: https://www.econbiz.de/10009514197

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