Showing 1 - 10 of 417
Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...
Persistent link: https://www.econbiz.de/10010294402
Obwohl die letzten Jahre steuerpolitisch also eine außergewöhnlich aktive Zeit waren und es zu riesigen Entlastungen kam, häufen sich in der jüngsten Zeit erneut die Forderungen nach radikalen Steuerreformen. CDU, CSU und FDP haben bereits konkrete Konzepte unterbreitet. Daneben sind von...
Persistent link: https://www.econbiz.de/10010296094
. Die seit Jahrzehnten bekannte demographische Entwicklung der Bundesrepublik Deutschland zwingt ebenfalls – vornehmlich im …
Persistent link: https://www.econbiz.de/10010296847
In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der …
Persistent link: https://www.econbiz.de/10010297004
-Reformvarianten in Deutschland auf die Einkommensverteilung auswirken würde, und wer die Gewinner und Verlierer dieser Reformvarianten …
Persistent link: https://www.econbiz.de/10010297009
In this paper, we define a new class of richness measures. In contrast to the often used headcount, these new measures are sensitive to changes in rich person's income and therefore allow for a more sophisticated analysis of richness. We demonstrate the application of these new measures to...
Persistent link: https://www.econbiz.de/10010297013
The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth effects are expected. Despite these advantages, a flat rate tax is not very popular in most...
Persistent link: https://www.econbiz.de/10010297020
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10010297538
Persistent link: https://www.econbiz.de/10010298451
The recent German discussion has witnessed increasing interest in the Dual Income Tax. The analysis of its merits, as opposed to those of a comprehensive income tax, is usually conducted with the main argument of the increasing mobility of financial capital in mind. This article pursues an...
Persistent link: https://www.econbiz.de/10010298475