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Besteuerung von Erbschaften und Schenkungen : mehr Chancengleichheit und allokative Effizienz durch Umverteilung intergenerativer Transfers?
Wilke, Thomas - 2001
Das Konzept einer redistributiven Sozialpolitik scheint schon seit längerem in Deutschland an seine Grenzen gestoßen zu …
Persistent link: https://www.econbiz.de/10011402066
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Gutachten: Neuansätze des Familienlastenausgleichs
1998
Persistent link: https://www.econbiz.de/10000681838
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003777808
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Optimal income taxation of married couples : an empirical analysis of joint and individual taxation
Haan, Peter (contributor); Navarro, Dolores (contributor) - 2008
In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...
Persistent link: https://www.econbiz.de/10003779678
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Gender, time use and public policy over the life cycle
Apps, Patricia (contributor); Rees, Ray (contributor) - 2005
countries: Australia, the UK and Germany. We discuss the extent to which gender differences and life cycle variation in time use …
Persistent link: https://www.econbiz.de/10003287687
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Essays on taxation in public economics
Erbe, Katharina - 2015
Persistent link: https://www.econbiz.de/10011442929
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Household taxation, income splitting and labor supply incentives : a microsimulation study for Germany
Steiner, Viktor; Wrohlich, Katharina - In: CESifo economic studies : CESifo, a joint initiative of … 50 (2004) 3, pp. 541-568
wives would increase substantially in west Germany, while a significant number of husbands would drop out of the labor force. …
Persistent link: https://www.econbiz.de/10002206261
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Gender, time use, and public policy over the life cycle
Apps, Patricia; Rees, Ray - In: Oxford review of economic policy 21 (2005) 3, pp. 439-461
Persistent link: https://www.econbiz.de/10003268345
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Gender, time use and public policy over the life cycle
Apps, Patricia (contributor); Rees, Ray (contributor) - 2005
Persistent link: https://www.econbiz.de/10003227276