Der vorliegende Beitrag widmet sich der Einkommensteuerbelastung und den Effekten aus der (kalten) Progression der letzten 20 Jahre in Deutschland. Die aktuelle Diskussion zu Steuersenkungsplänen der Regierung trägt den Auswirkungen der kalten Progression Rechnung. Einführend erfolgt ein...

Der vorliegende Beitrag widmet sich der Einkommensteuerbelastung und den Effekten aus der (kalten) Progression der letzten 20 Jahre in Deutschland. Die aktuelle Diskussion zu Steuersenkungsplänen der Regierung trägt den Auswirkungen der kalten Progression Rechnung. Einführend erfolgt ein...

Governmental activities in welfare states influence private charitable giving predominantly in two ways: (1) government spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives may boost private charitable giving. For a rich...

Our paper assesses the accuracy of individuals' tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...

Governmental activities in welfare states influence private charitable giving predominantly in two ways: (1) government spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives may boost private charitable giving. For a rich...

Our paper assesses the accuracy of individuals´ tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...

Our paper assesses the accuracy of individuals' tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...

There are two ways that government activities influence private charitable giving: (1) government spending on the provision of public goods may cause crowding out of private charitable contributions; and (2) tax incentives may boost private charitable giving. From a sample of German income tax...