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This paper discusses the macroeconomic adjustment and the intergenerational and international incidence of a switch from the current destination-based value-added taxation to a origin-based VAT within a dynamic general equilibrium framework. Such a reform will affect the welfare levels of...
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This paper deals with the intergenerational incidence of corporate tax policies in the overlapping generation model. Corportate tax reforms affect the welfare levels of individuals via three Channels: (i) changes in the net. tax burdens, (ii) changes in the factor prices, and (iii) changes in...
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The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...
Persistent link: https://www.econbiz.de/10010231591
The present paper quantifies the economic consequences of eliminating the system of income splitting in Germany. We apply a dynamic simulation model with overlapping generations where single and married agents have to decide on labor supply and homework facing income and lifespan risk. The...
Persistent link: https://www.econbiz.de/10009792209
Zielsetzung des vorliegenden Aufsatzes ist es demnach, die Effizienz- und Verteilungswirkungen eines Übergangs vom gegenwärtig in der Bundesrepublik geltenden Einkommen- und Körperschaftsteuersystem zu einem konsumorientierten Steuersystem zu ermitteln. Charakteristische Merkmale des von der...
Persistent link: https://www.econbiz.de/10010405329