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285 Ergebnisse, ab 261
Externe referierte Aufsätze

Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte

In: Schmollers Jahrbuch 127 (2007), 2, S. 297-314 | Michael Broer
Externe referierte Aufsätze

Voting, Inequality and Redistribution

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, and increasing inequality increases redistribution. However, under different assumptions about the economic environment, ...

In: Journal of Economic Surveys 21 (2007), 1, S. 90-109 | Rainald Borck
Diskussionspapiere 683 / 2007

From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001

We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of the population, from the very poor to the very rich. We find a modest increase in overall inequality of market ...

2007| Stefan Bach, Giacomo Corneo, Viktor Steiner
DIW Wochenbericht 13 / 2007

Zunehmende Ungleichheit der Markteinkommen: reale Zuwächse nur für Reiche

Über die 90er Jahre hat die Ungleichheit der am Markt erzielten Bruttoeinkommen - Löhne und Gehälter, Unternehmer- sowie Vermögenseinkommen - in Deutschland zugenommen. Während die preisbereinigten Einkommen im Durchschnitt konstant blieben, gab es für die oberen 10 % der Einkommenspyramide nennenswerte Zuwächse. Diese Gruppe konnte ihr reales Markteinkommen von 1992 bis 2001 um gut 7 % steigern. Die ...

2007| Stefan Bach, Viktor Steiner
Weitere Aufsätze

Wie gerecht ist ein Ausbau der indirekten Besteuerung?

In: Achim Truger (Hrsg.) , Die Zukunft des deutschen Steuersystems
Marburg : Metropolis-Verl.
S. 115-165
| Stefan Bach
Weitere Aufsätze

Income Taxation and Its Family Components in France

In: CESifo DICE Report (2006), 4, S. 50-54 | Fabien Dell, Katharina Wrohlich
DIW Berlin - Politikberatung kompakt 18 / 2006

Wirkungsstudie "Elterngeld": Gutachten des DIW Berlin im Auftrag des Bundesministeriums für Familie, Senioren, Frauen und Jugend, Berlin

2006| Charlotte Büchner, Peter Haan, Christian Schmitt, C. Katharina Spieß, Katharina Wrohlich
Monographien

Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?

Bonn: IZA, 2005, 39 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 1894)
| Alexandre Baclet, Fabien Dell, Katharina Wrohlich
Diskussionspapiere 542 / 2005

Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?

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 ...

2005| Alexandre Baclet, Fabien Dell, Katharina Wrohlich
Diskussionspapiere 532 / 2005

Top Incomes and Top Taxes in Germany

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 ...

2005| Stefan Bach, Giacomo Corneo, Viktor Steiner
285 Ergebnisse, ab 261
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