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352 results, from 281
Diskussionspapiere 419 / 2004

Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax reform. Our analysis employs microsimulation techniques. Furthermore, we estimate behavioral effects of the tax reform using a discrete choice labor supply model. ...

2004| Peter Haan, Viktor Steiner
Diskussionspapiere 421 / 2004

Household Taxation, Income Splitting and Labor Supply Incentives: A Microsimulation Study for Germany

We analyze potential labor supply effects of a shift from the current German system of taxation of married couples to a system of limited real income splitting on the basis of econometric household labor supply model embedded in a tax-benefit model. Our simulation results show relatively small labor supply effects of a shift from the current system to one limited real income splitting system. In the ...

2004| Viktor Steiner, Katharina Wrohlich
Externe referierte Aufsätze

Complexity and Progressivity in Income Tax Design: Deductions for Work-Related Expenses

We analyze optimal income taxes with deductions for work-related or consumptive goods. We consider two cases. In the first case (called a complex tax system) the tax authorities can exactly distinguish between consumptive and work-related expenditures. In the second case (called a simple tax system) this distinction is not exact. Assuming additively separable utility functions, we show that work-related ...

In: International Tax and Public Finance 11 (2004), 3, S. 299-312 | Pio Baake, Rainald Borck, Andreas Löffler
Diskussionspapiere 462 / 2004

Economic, Environmental and International Trade Effects of the EU Directive on Energy Tax Harmonization

In October 2003, the European Union introduced a Directive which widens the scope of the EU's minimum taxation system from mineral oils to all energy products including coal, natural gas and electricity. It aims at reducing distortions that currently exist between Member States as well as between energy products. In addition, it increases previous minimum tax rates and thus the incentive to use energy ...

2004| Michael Kohlhaas, Katja Schumacher, Jochen Diekmann, Dieter Schumacher, Martin Cames
Externe referierte Aufsätze

Stricter Enforcement May Increase Tax Evasion

This paper shows that stricter enforcement may increase tax evasion. Individuals vote on a linear income tax, which is used to finance lump sum transfers. Individuals may evade taxes, but they have to pay fines when caught. Stricter enforcement may make redistributive taxation more attractive to the decisive voter. The tax rate and transfer may rise, which in turn may increase tax evasion. The paper ...

In: European Journal of Political Economy 20 (2004), 3, S. 725-737 | Rainald Borck
Externe referierte Aufsätze

Household Taxation, Income Splitting and Labor Supply Incentives: A Microsimulation Study for Germany

We analyze potential labor supply effects of a shift from the current German system of joint taxation of married couples to a system of limited real income splitting on the basis of an econometric household labor supply model embedded in a tax benefit model. Our simulation results show relatively small labor supply effects of a shift from the current system to one of limited real income splitting system. ...

In: CESifo Economic Studies 50 (2004), 3, S. 541-568 | Viktor Steiner, Katharina Wrohlich
Diskussionspapiere 329 / 2003

Voting on Redistribution with Tax Evasion

This paper analyzes voting on a linear income tax which is redistributed lump sum to the taxpayers. Individuals can evade taxes, which leads to penalties if evasion is detected. Since preferences satisfy neither single peakedness nor single crossing, an equilibrium may not exist. When it does exist, it may have interesting properties, in particular, the poor and the rich may form a coalition against ...

2003| Rainald Borck
Diskussionspapiere 332 / 2003

International Commodity Taxation under Monopolistic Competition

We analyze non-cooperative commodity taxation in a two-country trade model characterized by monopolistic competition and international firm and capital mobility. In this setting, taxes in one country affect foreign welfare through the relocation of mobile firms and through changes in the rents accruing to capital owners. With consumption-based taxation, these fiscal externalities exactly offset each ...

2003| Andreas Haufler, Michael Pflüger
Diskussionspapiere 333 / 2003

The Comparison between Ad Valorem and Unit Taxes under Monopolistic Competition

This paper shows that the welfare dominance of ad valorem over unit taxes under imperfect competition, extends to the Dixit-Stiglitz framework with differentiated products, entry and love of variety. This contrasts against findings by Anderson et al. (J Public Econ, 2001) made in a similar framework, but under Bertrand competition.

2003| Philipp J. H. Schröder
Diskussionspapiere 335 / 2003

Tax Competition and the Choice of Tax Structure in a Majority Voting Model

This note studies the choice of tax structure in a majority voting model with tax competition. Regions may tax mobile capital or immobile labor. Individuals differ with respect to their relative endowments of labor and capital. Even though a lump sum tax is available, the equilibrium capital tax in a jurisdiction may be positive. In a symmetric equilibrium, this will be true if the median capital endowment ...

2003| Rainald Borck
352 results, from 281
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