Die Abschaffung des ermäßigten Mehrwertsteuersatzes wird derzeit wieder diskutiert. Eine solche Reform würde einkommensschwache Haushalte deutlich stärker treffen als Haushalte mit mittleren und hohen Einkommen. Diesen Verteilungswirkungen könnte ein Mehrwertsteuer-Bonus gezielt...

The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...

Im Verlauf der Finanz- und Wirtschaftskrise hat die Staatsverschuldung auch in Deutschland stark zugenommen. In Relation zum Bruttoinlandsprodukt (BIP) wird sie von 65 Prozent Ende 2007 auf voraussichtlich 75,5 Prozent Ende 2010 steigen. Das staatliche Nettovermögen (Vermögenswerte minus...

The distribution of income and wealth in Germany grew increasingly unequal until the beginning of the financial crisis. But inequality has not risen in either Germany or Switzerland since 2005. Nevertheless, Germans overestimate inequality. The German gap between reality and perception of...

Overall monetary redistribution via the tax and transfer system leads to net incomes being much more evenly distributed in Germany than market income. As a result, in 2011, the Gini coefficient decreased from 0.5 for market income to 0.29 for household disposable income. The social security...

Overall monetary redistribution via the tax and transfer system leads to net incomes being much more evenly distributed in Germany than market income. As a result, in 2011, the Gini coefficient decreased from 0.5 for market income to 0.29 for household disposable income. The social security...

After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of...

While many countries in the euro area are deep in recession due to a debt and structural crisis, the German economy appears to have excelled compared to many other euro area countries. Unemployment has fallen to the lowest level since German reunification, economic output has grown by over eight...