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144 results, from 141
  • 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
  • Externe 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 503 / 2005

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

    2005| Rainald Borck
  • Diskussionspapiere 417 / 2004

    Are There Any Class Size Effects on Early Career Earnings in West Germany?

    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 ...

    2004| Hans J. Baumgartner
144 results, from 141
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