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Persistent link: https://www.econbiz.de/10001614228
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 …
Persistent link: https://www.econbiz.de/10001850779
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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...
Persistent link: https://www.econbiz.de/10011416429
Persistent link: https://www.econbiz.de/10012122005
This paper compares child poverty dynamics cross-nationally using panel data from seven nations: the USA, Britain … into and out of the poorest fifth of the children's income distribution. We find significant (but not total) uniformity in … transition has led to a much higher degree of mobility. Interestingly, the USA, which has the highest level of relative poverty …
Persistent link: https://www.econbiz.de/10011433962
nation-specific costs of having children as measured by time-budget data, by attitude data from the International Social …
Persistent link: https://www.econbiz.de/10011438624