Showing 1 - 10 of 33
Persistent link: https://www.econbiz.de/10003859840
This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany. Chapter 2 deals with two studies on effective income taxation, based on representative micro data sets from tax statistics. The first study analyses the effective income...
Persistent link: https://www.econbiz.de/10009657735
Persistent link: https://www.econbiz.de/10011853789
In der öffentlichen Debatte ist die Steuerbelastung ein Dauerthema: Zahlen "die da oben" tatsächlich mehr als die Mittelschicht? Oder können sich Wohlhabende durch "Steuergestaltung" aus der Affäre ziehen? Diesen Fragen geht der DIW-Mitarbeiter und Hochschuldozent in 4 Hauptkapiteln nach....
Persistent link: https://www.econbiz.de/10011509805
Persistent link: https://www.econbiz.de/10003641752
Persistent link: https://www.econbiz.de/10003651046
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description...
Persistent link: https://www.econbiz.de/10003276556
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...
Persistent link: https://www.econbiz.de/10003902662
Persistent link: https://www.econbiz.de/10003940435
Persistent link: https://www.econbiz.de/10003618817