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Besteuerung von Erbschaften und Schenkungen : mehr Chancengleichheit und allokative Effizienz durch Umverteilung intergenerativer Transfers?
Wilke, Thomas - 2001
Unzufriedenheit mit dem Sozialstaat aus einer wie auch immer definierten "Gerechtigkeitsperspektive" mit dem Ausmaß der Umverteilung … Ergebnis der individuellen Leistungsfähigkeit und Leistungswilligkeit Gegenstand der Umverteilung sein darf, sondern vielmehr …
Persistent link: https://www.econbiz.de/10011402066
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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
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Solidarity, democracy, and tax evasion : an experimental study
Beckmann, Klaus - 2001
Persistent link: https://www.econbiz.de/10001645228
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Nonparametric conditional density estimation of pre- and post-tax income
Castronova, Edward - In: 1992 proceedings of the eighty-fifth Annual Conference …, (pp. 97-103). 1993
Persistent link: https://www.econbiz.de/10001287080
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Ein Modell zur Simulation des deutschen Steuer-Transfer-Systems
Gern, Klaus-Jürgen - 1996
Persistent link: https://www.econbiz.de/10013260973
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Combining microsimulation and optimization to identify optimal flexible tax-transfer rule
Colombino, Ugo; Islam, Nizamul - 2021
Persistent link: https://www.econbiz.de/10012503633
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Combining microsimulation and optimization to identify optimal flexible tax-transfer rules
Colombino, Ugo; Islam, Nizamul - 2020
inequality aversion parameter, the optimized rules provide a higher social welfare than the current rule, with the exception of …
Persistent link: https://www.econbiz.de/10012228537
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Combining microsimulation and optimization to identify optimal flexible tax-transfer rules
Colombino, Ugo; Islam, Nizamul - 2020
inequality aversion parameter, the optimized rules provide a higher social welfare than the current rule, with the exception of …
Persistent link: https://www.econbiz.de/10012253655