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Who bears the tax burden in Germany? Tax structure slightly progressive

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - In: DIW Economic Bulletin 6 (2016) 51/52, pp. 601-608

A comprehensive, microdata-based analysis of the German tax system's distributional effects in 2015 shows that the total tax burden from direct and indirect taxes is slightly progressive on higher income, but regressive in the lower deciles. Income and corporate taxes are distinctly progressive....

Persistent link: https://www.econbiz.de/10011575764

Wer trägt die Steuerlast in Deutschland? Steuerbelastung nur schwach progressiv

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - In: DIW Wochenbericht 83 (2016) 51/52, pp. 1207-1216

Eine umfassende mikrodatenbasierte Analyse zu den Verteilungswirkungen des deutschen Steuersystems im Jahr 2015 zeigt, dass die gesamte Steuerbelastung aus direkten und indirekten Steuern bei steigenden Einkommen nur moderat progressiv verläuft und in den unteren Dezilen regressiv wirkt. Zwar...

Persistent link: https://www.econbiz.de/10011575799

Macroeconomic and distributive effects of increasing taxes in Spain

Fuster, Luisa - In: SERIEs - Journal of the Spanish Economic Association 13 (2022) 4, pp. 613-648

I assess the macroeconomic and redistributive effects of tax reforms aimed at increasing tax revenue in Spain. To this end, I develop a theory of entrepreneurship that mimics key facts on the wealth and income distribution in Spain. I find two reforms that raise fiscal pressure in Spain to the...

Persistent link: https://www.econbiz.de/10014496143

Inclusive growth in Africa: Do fiscal measures matter?

Mamman, Suleiman O.; Abubakar, Attahir Babaji - In: Cogent Economics & Finance 11 (2023) 2, pp. 1-14

increase in taxation reduces poverty but worsens income inequality. Further, an increase in taxation negatively affects the …

Persistent link: https://www.econbiz.de/10015074736

Die Verteilung der Steuer- und Abgabenlast

Isaak, Niklas; Jäger, Philipp; Jessen, Robin - In: Wirtschaftsdienst 101 (2021) 4, pp. 284-289

Using a cross-sectional analysis, this article investigates the burden of taxation and social security contributions …

Persistent link: https://www.econbiz.de/10012606068

Measuring Tax Burdens in Europe

Wolff, Guntram B. - In: Aussenwirtschaft 61 (2006) 3, pp. 299-328

Persistent link: https://www.econbiz.de/10012435090

Cross Check of the Tax Base in Serbia – Informative Tax Return Sample

Rаоnić, Ivаn; Vаsić, Zоrаn; Pejović, Igor - In: Journal of Central Banking Theory and Practice 5 (2016) 2, pp. 119-131

The tax system of the Republic of Serbia is characterized by a very low level of income taxation. It is a particularly …

Persistent link: https://www.econbiz.de/10012217831

Fiscal Reform in Taxation: What is an Optimal Taxation System for the Republic of Kosovo?

Gjonlleshaj, Gjon K.; Kamberaj, Altina - In: ENTRENOVA - ENTerprise REsearch InNOVAtion 10 (2025) 1, pp. 105-125

This paper explores the Taxation system in the Republic of Kosovo. It researches the need and reasons for the optimal … taxation system that the Republic of Kosovo should develop as part of the proposed Taxation reform (based on recommendation … updated Taxation mainstreams is imperative. Taxation systems should implement the best practices in digitalization and …

Persistent link: https://www.econbiz.de/10015403916

Grundsteuer: Gemeindesteuer und "Reichensteuer"?

Broer, Michael - In: Vierteljahrshefte zur Wirtschaftsforschung 82 (2013) 1, pp. 191-206

In diesem Beitrag wird dargelegt, dass von den derzeitigen vier gewichtigen den Kommunen zufließenden Steuern (Grund- und Gewerbesteuer sowie kommunaler Anteil an der Einkommen- und Umsatzsteuer) die Grundsteuer am besten die an eine kommunale Steuer zu stellenden Anforderungskriterien...

Persistent link: https://www.econbiz.de/10010378068

Home state taxation vs. common base taxation : roundtable discussion on the European Commission's study on company taxation

Giannini, Silvia - In: CESifo Forum 03 (2002) 1, pp. 24-30

Persistent link: https://www.econbiz.de/10011695683