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502 Ergebnisse, ab 431
Data Documentation 9 / 2005

Dokumentation des Steuer-Transfer-Mikrosimulationsmodells STSM 1999 - 2002

2005| Viktor Steiner, Peter Haan, Katharina Wrohlich
Weitere Aufsätze

Brauchen wir eine Vermögen- und Erbschaftsteuer?

In: Achim Truger (Hrsg.) , Können wir uns Steuergerechtigkeit nicht mehr leisten?
Marburg : Metropolis-Verl.
S. 137-176
| Stefan Bach
Diskussionspapiere 528 / 2005

Fiscal Competition and the Composition of Public Spending: Theory and Evidence

In this paper, we consider fiscal competition between jurisdictions. Capital taxes are used to finance a public input and two public goods, one which benefits mobile skilled workers and one which benefits immobile unskilled workers. We derive the jurisdictions' reaction functions for different spending categories. We then estimate these reaction functions using data from German communities. Thereby ...

2005| Rainald Borck, Marco Caliendo, Viktor Steiner
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
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
Externe referierte Aufsätze

Fiscal Competition, Capital-Skill Complementarity, and the Composition of Public Spending

Following Keen and Marchand (1997), the paper analyzes the effect of fiscal competition on the composition of public spending in a model where capital and skilled workers are mobile while low-skilled workers are immobile. Taxes are levied on capital and labor. Each group of workers benefits from a different kind of public good. Mobility of skilled workers provides an incentive for jurisdictions to ...

In: Finanzarchiv 61 (2005), 4, S. 488-499 | Rainald Borck
Weitere Aufsätze

The Effect of Special Provisions in the Framework of Energy Taxes on the Environmental Effectiveness: The Case of Germany

In: Trade, Poverty, and the Environment : 8th Annual Conference on Global Economic Analysis ; June 9 - 11, 2005, Lübeck, Germany [CD-ROM]
West Lafayette (Ind.) : GTAP
o.S.
| Michael Kohlhaas, Stefan Bach
DIW Wochenbericht 36 / 2005

Grundlegende Reform der Einkommensbesteuerung: inwieweit kann die Bemessungsgrundlage verbreitert und das Steuerrecht vereinfacht werden?

Gegenwärtig wird intensiv über das Steuerreformkonzept von Paul Kirchhof diskutiert. Analysen auf Grundlage von fortgeschriebenen Einzeldaten der Einkommensteuerstatistik zeigen, dass die Abschaffung der wesentlichen Steuervergünstigungen und Abzugsbeträge nicht ausreicht, die mit einer Senkung des Spitzensteuersatzes auf 25 % verbundenen Einnahmeausfälle auszugleichen. Zudem wird die Bedeutung der ...

2005| Stefan Bach
502 Ergebnisse, ab 431
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