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Der vorliegende empirische Beitrag analysiert die Verteilungswirkungen des Familienlastenausgleichs für die Rechtsstände 1995,2003,2005 und den so genannten "Karlsruher Entwurf" unter Verwendung der Einzeldatensätze der 10 %-Stichprobe der Einkommensteuerstatistik des Statistischen...
Persistent link: https://www.econbiz.de/10008458529
The dual income tax provides the self-employed entrepreneur with huge incentives to participate in tax minimizing income shifting to have more of his income taxed as capital income. The Norwegian split model is designed to remove these incentives, but it contains loopholes. The present paper...
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family tax splitting increases labor supply and welfare. …
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characterized by the two standard axioms of Additivity and Dummy, and the property of No Merging or Splitting: agents never find it …
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problem via merging or splitting of their individual claims. The paper provides characterization theorems for the non … manipulable rules, the no advantageous merging parametric rules and the no advantageous splitting parametric rules. …
Persistent link: https://www.econbiz.de/10005753081
We apply the splitting method to three well-known counting problems, namely 3-SAT, random graphs with prescribed … degrees, and binary contingency tables. We present an enhanced version of the splitting method based on the capture …
Persistent link: https://www.econbiz.de/10008916010
Monte Carlo methods are simulation algorithms to estimate a numerical quantity in a statistical model of a real system … stimulated simulation analysts to develop ever more realistic models, so that the net result has not been faster execution of … simulation experiments; e.g., some modern simulation models need hours or days for a single ’run’ (one replication of one …
Persistent link: https://www.econbiz.de/10011092194
The article considers the splitting of income between spouses from an economic perspective. It argues that this …
Persistent link: https://www.econbiz.de/10010981083