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165 results, from 161
  • 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
  • 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 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
  • 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
165 results, from 161
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