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Die Entwicklung der Mittelschicht in Österreich und Deutschland
Kucsera, Dénes; Lorenz, Hanno; Nagl, Wolfgang - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 10, pp. 789-794
Wir untersuchen die Mittelschicht in Österreich und Deutschland, wobei ein besonderer Fokus auf den Veränderungen der … vergangenen 20 Jahre liegt. Es wird gezeigt, dass sich die Mittelschicht in Deutschland und Österreich in ihrer Zusammensetzung … als in Deutschland, den Großteil der Bevölkerung umfasst. Anschließend analysieren wir die Bedeutung der Mittelschicht für …
Persistent link: https://www.econbiz.de/10013415740
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Wealth and ideology in Italy : the 1923 "quasi abolition" of inheritance tax and Fascists' "middle class politics"
Gabbuti, Giacomo - 2023
In summer 1923, pursuant to the 'full powers' granted him by the Parliament to balance the budget, Alberto De Stefani - appointed in October 1922 as Mussolini's Treasury Minister - announced the abolition of inheritance tax. The most iconic act of Fascist 'financial restauration' of 1922-25, the...
Persistent link: https://www.econbiz.de/10013489766
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The Rise of the Middle Class in the People’s Republic of China
Yuan, Zhang - 2011
Using $2–$20 (purchasing power parity) per capita daily income as the definition of middle class, majority of households in the People's Republic of China (PRC) have become middle class by 2007, which is especially impressive given that around 40% of households were still considered poor in...
Persistent link: https://www.econbiz.de/10013127301
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Horizontal equity in the German tax-benefit system: A simulation approach for employees
Bönke, Timm; Eichfelder, Sebastian - 2010
We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as 'fair', we compare the equivalent...
Persistent link: https://www.econbiz.de/10010300710
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Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of the full set of endowed circumstances beyond the sphere of individual responsibility. In this paper, we suggest a new estimator based on a fixed effects panel model which...
Persistent link: https://www.econbiz.de/10011601037
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Horizontal equity in the German tax-benefit system : a simulation approach for employees
Bönke, Timm; Eichfelder, Sebastian - 2010
We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as "fair" we compare the equivalent...
Persistent link: https://www.econbiz.de/10003962820
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Lower and upper bounds of unfair inequality : theory and evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of the full set of endowed circumstances beyond the sphere of individual responsibility. In this paper, we suggest a new estimator based on a fixed effects panel model which...
Persistent link: https://www.econbiz.de/10009310036
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Mobility of top incomes in Germany
Jenderny, Katharina - 2013
Mobility of top incomes matters for both the openness of the income elite and the share of total income that this group receives. It is thus an important complement information to the growing snapshot literature on top income concentration. I use microlevel panel data of German income tax files...
Persistent link: https://www.econbiz.de/10009752140
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Declining tax progression and the German dual income tax : conference paper
Jenderny, Katharina - 2013 - Preliminary version
This paper analyzes the effect of the introduction of a final withholding tax on capital income on the progression of the German income tax. As previous literature shows, even with synthetic income taxation, tax progression was strongest in the middle of the income distribution, and decreased...
Persistent link: https://www.econbiz.de/10010337865
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A general microsimulation model for the EU VAT with a specific application to Germany
Siemers, Lars - 2014
The sales taxes in the EU - and in several other countries - are practiced as value-added tax of the consumption type with invoice method. Literature on microsimulation models (MSM) for this type of VAT is rare, though the importance of VAT has continuously increased. We discuss the issues of...
Persistent link: https://www.econbiz.de/10010395921