Narrow search
Showing 1 - 10 of 719
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
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
Cover Image
Measuring Tax Burdens in Europe
Wolff, Guntram B. - In: Aussenwirtschaft 61 (2006) 3, pp. 299-328
Persistent link: https://www.econbiz.de/10012435090
Cover Image
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
Cover Image
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
Cover Image
The welfare effect of flat income tax reform: the case of Bulgaria
Vasilev, Aleksandar - In: Eastern European Economics 53 (2015) 3, pp. 205-220
of flat income taxation in Bulgaria in 2008. Using a calibrated micro-founded endogenous growth model with physical and … of progressive income taxation vis-a-vis flat income taxation. The model demonstrates that significant welfare gains …, measured in terms of per-period consumption, can be realized with the introduction of flat income taxation. In addition, these …
Persistent link: https://www.econbiz.de/10011480434
Cover Image
Tax policy and innovation: A search for common ground
Courvisanos, Jerry; Laramie, Anthony J.; Mair, Douglas - In: Intervention. European Journal of Economics and … 06 (2009) 2, pp. 271-287
finding accommodation between the mainstream and Kaleckian approaches to the taxation of greenhouse gases. The macroeconomic …
Persistent link: https://www.econbiz.de/10014363072