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, we analyse the progressivity and redistribution induced by the tax benefit systems in the EUR-15 countries. We show that … the German system as a whole employs only a medium level of redistribution. However, this can be decomposed into a highly …
Persistent link: https://www.econbiz.de/10012724616
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 ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … tax benefit systems in a common framework. We compute several measures of progressivity and redistribution for the whole … the countries according to their progressivity and level of redistribution. Our analysis shows that there is considerable …
Persistent link: https://www.econbiz.de/10011632243
the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … tax benefit systems in a common framework. We compute several measures of progressivity and redistribution for the whole … the countries according to their progressivity and level of redistribution. Our analysis shows that there is considerable …
Persistent link: https://www.econbiz.de/10014218385
Belastung aus. -- Progression ; Umverteilung ; Steuer- und Transfersystem ; europäischer Vergleich …
Persistent link: https://www.econbiz.de/10003741753
Von 2010 bis einschließlich 2015 hat sich die gesamte, nicht mittels Tarifanpassungen ausgeglichene Zusatzbelastung der Steuerzahler durch die kalte Progression auf 36,5 Milliarden Euro summiert. Diese versteckten impliziten Steuererhöhungen durch die kalte Progression sind nicht durch die...
Persistent link: https://www.econbiz.de/10011568324
implies that delaying adjustment might reduce redistribution. We also suggest that these results might not be restricted … not be favourable to redistribution. …
Persistent link: https://www.econbiz.de/10011381623
micro-simulation model developed for the newly available PHF data, we document an inverted U-shaped overall redistribution … fiscally possible, it can totally offset the decrease of global redistribution effect from indexation. Our results echo the …
Persistent link: https://www.econbiz.de/10010385846
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
against income risks. But studies measuring redistribution often focus only on a one-year period. Using German SOEP data from …-individual component. Results show that annual inequality is higher than long-term inequality, but redistribution is also larger annually …. In the long-term, the German welfare state clearly gives priority to insurance over redistribution. This gets even more …
Persistent link: https://www.econbiz.de/10009407820