This paper surveys models of voting on redistribution. Under reasonable assumptions, the baseline model produces an equilibrium with the extent of redistributive taxation chosen by the median income earner; if the median is poorer than average, redistribution is from rich to poor. Increasing inequality increases redistribution. However, under different assumptions about the economic environment, redistribution ...
In this paper, we address the question whether family support via the income tax system is more generous in France than in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular belief that French high income families ...
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description of very high incomes, in terms of both distribution and composition by source. We also provide a measure ...
Das von der großen Koalition beschlossene Reformpaket zur Erhöhung der Mehrwertsteuer und zur Senkung der Sozialbeiträge dürfte längerfristig zu Mehrbelastungen für die privaten Haushalte von insgesamt etwa 0,8 % der verfügbaren Einkommen führen. Die Mehrwertsteuererhöhung für sich genommen dürfte längerfristig einen Anstieg der Verbraucherpreise um 1,7 % zur Folge haben. Mikrosimulationsanalysen auf ...
The paper analyses the effect of class size, which stands proxy for school quality, on early career earnings. Using confidential district level information from the German Socio-Economic Panel (GSOEP), it is demonstrated that class size has no discernible effect on early career earnings. This finding is robust to changes in specification and the choice of sub-samples. The economic literature focused ...
Die geringe Geburtenrate in Deutschland wird die künftige gesellschaftliche und gesamtwirtschaftliche Entwicklung erheblich beeinflussen. Damit rückt auch die ökonomische Situation der Familienhaushalte in das Interesse der Öffentlichkeit. Immer häufiger wird gefordert - gestützt auf Entscheidungen des Bundesverfassungsgerichts -, Familien mehr und besser als heute mit staatlichen Maßnahmen finanziell ...