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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …
Persistent link: https://www.econbiz.de/10012301541
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Stock market reactions to legislated tax changes : evidence from the United States, Germany, and the United Kingdom
Hayo, Bernd; Mierzwa, Sascha - 2020 - This version: 18 November 2020
We study the effect of tax policy on stock market returns in the United States, Germany, and the United Kingdom using …
Persistent link: https://www.econbiz.de/10012543058
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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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For a dual income tax
Wiegard, Wolfgang - In: CESifo Forum 06 (2005) 3, pp. 56
Persistent link: https://www.econbiz.de/10011695815
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Intertemporal general equilibrium : modelling of German tax reform proposals
Conrad, Klaus - 1990
Persistent link: https://www.econbiz.de/10000802526
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Die geplante Einkommensteuerreform 1990 : Simulationsergebnisse eines empirischen allgemeinen Gleichgewichtsmodells
Kühn, Bernhard - 1988
Persistent link: https://www.econbiz.de/10000759648
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Die Steuerwende : eine neue Einkommensteuer - einfach und gerecht
Uldall, Gunnar - 1996 - Orig.-Ausg.
Persistent link: https://www.econbiz.de/10000605387
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Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Steuerreform nach dem Vorschlag von Mitschke
Fuest, Clemens (contributor); Peichl, Andreas (contributor);  … - 2005
Das vorliegende Gutachten untersucht die Auswirkungen einer Neuordnung des deutschen Ertragsteuersystems nach dem Vorschlag von Joachim Mitschke (2004) auf Steueraufkommen, Beschäftigung und Wirtschaftswachstum. Grundlage der Analyse ist das Steuer-Transfer-Simulationsmodell FiFoSiM des...
Persistent link: https://www.econbiz.de/10000322197
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Stellungnahme zur Steuerreform 1999/2000/2002
Jacobs, Otto H. (contributor) - 1998
Persistent link: https://www.econbiz.de/10000681110