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The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10013318933
Persistent link: https://www.econbiz.de/10003350199
The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of three stages, was welcomed by the public as a step towards unleashing lurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centering around the...
Persistent link: https://www.econbiz.de/10010276286
two countries, Belgium and Germany. The paper at hand documents the process and presents simulation results for the case … of Germany. An integrated data base underlying EUROMOD that contains household-level information on income and … consumption is generated. Consumption micro data from the 2008 cross section of the household budget survey for Germany is used to …
Persistent link: https://www.econbiz.de/10010209076
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010293998
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfer system, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010294601
empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new … programme in Germany at the beginning of this century. We find an average elasticity of approximately 0.6. Separately estimated …
Persistent link: https://www.econbiz.de/10003942059
I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … Deutschland geschätzt. Basis für die Schätzung ist das umfangreiche Taxpayer-Panel, welches alle Steuermerkmale der Steuerzahler … in Deutschland für die Jahre 2001-2006 erfasst. Die Ergebnisse suggerieren, dass die permanente Steuerpreiselastizität …
Persistent link: https://www.econbiz.de/10010237654
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are … in the tax transfersystem, we perform a comparative micro simulation exercise. After estimating structural labor supply …, differences in mothers? employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010260923
The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...
Persistent link: https://www.econbiz.de/10012852999