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386 results, from 301
  • Weitere externe Aufsätze

    Ecological Tax Reform in Germany: Economic and Political Analysis of an Evolving Policy?

    In: Michael T. Hatch (Ed.) , Environmental Policymaking
    Albany : State University of New York Press
    S. 125-149
    | Michael Kohlhaas, Bettina Meyer
  • 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 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 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 534 / 2005

    Corrective Ad Valorem and Unit Taxes: A Welfare Comparison

    The ad valorem versus unit taxes debate has traditionally emphasized tax yield. For this criterion, ad valorem taxes outperform unit taxes in terms of welfare for a wide range of imperfect competition settings, including Dixit-Stiglitz monopolistic competition. Yet, in a number of policy fields, such as environmental, health or trade economics, policy makers apply taxes to target the production/consumption ...

    2005| Susanne Dröge, Philipp J. H. Schröder
  • 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
  • Weitere externe 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
  • Refereed essays Web of Science

    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
  • Vierteljahrshefte zur Wirtschaftsforschung 2 / 2005

    Border Adjustments on Energy Taxes: A Possible Tool for European Policymakers in Implementing the Kyoto Protocol?

    In diesem Artikel wird untersucht, ob die Europäische Union bestehende und künftig drohende Wettbewerbsnachteile infolge nationaler Energiesteuern mit Hilfe von Grenzausgleichssteuern (Border Tax Adjustments, BTA) gegenüber Nichtunterstützerstaaten des Kyoto-Protokolls von 1997 neutralisieren kann, ohne in Konflikt mit dem geltenden Welthandelsrecht zu geraten, insbesondere mit dem Allgemeinen Zoll- ...

    2005| Frank Biermann, Rainer Brohm
  • Diskussionspapiere 409 / 2004

    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 ...

    2004| Pio Baake, Rainald Borck, Andreas Löffler
386 results, from 301
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