Bundesamt der Wissenschaft zur Verfügung stellt. Nur mit solchen Mikrodaten sind besonders aussagekräftige Analysen der oft … vernachlässigten Selbständigen möglich; konventionelle Umfragen erlauben höchstens eingeschränkte Analysen über Einkommen und … Steuerlast der Selbständigen. -- alternative Steuerreformmodelle ; Einkommensverteilung ; Freie Berufe ; Selbstständige …

Bundesamt der Wissenschaft zur Verfügung stellt. Nur mit solchen Mikrodaten sind besonders aussagekräftige Analysen der oft … vernachlässigten Selbständigen möglich; konventionelle Umfragen erlauben höchstens eingeschränkte Analysen über Einkommen und …

heterogeneity in the sectors and industrial branches in Germany individuals are separated into sub-groups. The results of my …

heterogeneity in the sectors and industrial branches in Germany individuals are separated into sub-groups. The results of my …

panel data model. We examine the influence on self-employment transitions of labor market policies and institutional factors …

economies remains limited. Against this backdrop, this study aims to explore the effect of fiscal drag on income distribution … by the liability progression of personal income tax in the pre-inflation period. Second, the impact of fiscal drag on the … redistributive effects and progressivity of personal income taxes is differentiated among countries. On the one hand, it reduces the …

personal income tax schedule for 2023 and 2024 as part of broader tax reforms set forth in its Medium-Term Revenue Strategy …. This study examines the fiscal and distributional effects of the personal income tax changes, employing a newly-created tax …-benefit microsimulation model for Rwanda. Specifically, we compare the reform to a business-as-usual scenario with the previous income tax …

This paper studies the effects of quantitative easing on income and wealth of individual euro area households. The … which key variables affecting household income and wealth are included, such as the unemployment rate, wages, interest rates …-form simulation on micro data from the Household Finance and Consumption Survey, capturing the income composition, the portfolio …