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352 results, from 61
DIW Applied Micro Seminar

How do Fuel Taxes Impact New Car Purchases? An Evaluation Using French Consumer-level Data

08.12.2017| Pauline Givord, INSEE, Paris
Press Release

Abolishing the final withholding tax leads to tax revenue losses and barely burdens high-income groups

Small revenue and distribution effects – Overall, slight tax revenue losses due to a period of low interest rates – Raising the final withholding tax rate to over 25 percent would result in moderate additional revenue Abolishing the final flat-rate 25 percent withholding tax on unearned income makes sense neither from a fiscal nor a distribution point of view as long as interest rates ...

08.11.2017
Interview

"Relief for the middle class through value-added tax cuts": Six questions for Stefan Bach

Mr. Bach, to what extent could cutting the value-added tax rate relieve low- and middle-income earners? If you want to provide significant fiscal relief to lower and middle income groups, you should focus more on the valueadded tax and less on the income tax. The value-added tax puts the burden on consumption, and consumer spending accounts for a much higher proportion of lower incomes than higher ...

02.08.2017| Stefan Bach
Economic Bulletin

Income tax reform to relieve middle income households

Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal income tax rates would mean estimated annual losses in tax revenue of 35 billion euros, or 1.1 percent of GDP. Taxpayers with high incomes would also benefit from this type of relief. The ten percent of the population with the highest income would have a relief of around 10.4 billion euros—over ...

18.05.2017| Stefan Bach, Hermann Buslei
Interview

"Little room for maneuver with tax relief in the medium term": five questions for Stefan Bach

Mr. Bach, there is growing criticism that the middle income segments are suffering from a tax and social contribution burden that is too heavy. Does the middle class pay a disproportionately high amount of income tax? Actually, the middle class has a relatively low income tax burden. This is because we use the basic personal exemption to shield the subsistence level from taxation, and a range of deductions ...

18.05.2017| Stefan Bach
Externe referierte Aufsätze

Capital Taxation and Government Debt Policy with Public Discounting

This paper characterizes capital taxation and public debt policy in a quantitative macroeconomic model with an impatient government and uncertainty. The government has access to linear taxes on capital and labor, and to non-state-contingent bonds. Government impatience generates positive and empirically realistic long-run levels of both capital taxes and public debt. Prior predictive analysis shows ...

In: Journal of Economic Dynamics & Control 85 (2017), S. 1-20 | Malte Rieth
SOEPpapers 953 / 2017

Optimal Taxation under Different Concepts of Justness

A common assumption in the optimal taxation literature is that the social planner maximizes a welfarist social welfare function with weights decreasing with income. However, high transfer withdrawal rates in many countries imply very low weights for the working poor in practice. We reconcile this puzzle by generalizing the optimal taxation framework by Saez (2002) to allow for alternatives to welfarism. ...

2017| Robin Jessen, Maria Metzing, Davud Rostam-Afschar
Externe referierte Aufsätze

Earnings Responses to Social Security Contributions

This paper utilises the discontinuities induced by earnings caps for social security contributions (SSC) in Germany to analyse the effect of SSC on gross labour earnings. Economic incidence is identified by exploiting an increase of a regional earnings cap of health and long-term care insurance as a natural experiment. Based on administrative data, difference-in-differences models are estimated. I ...

In: Labour Economics 49 (2017), S. 55-72 | Michael Neumann
Diskussionspapiere 1697 / 2017

Capital Taxation and Government Debt Policy with Public Discounting

This paper characterizes capital taxation and public debt policy in a quantitative macroeconomic model with an impatient government and uncertainty. The government has access to linear taxes on capital and labor, and to non-state-contingent bonds. Government impatience generates positive and empirically realistic longrun levels of both capital taxes and public debt. Prior predictive analysis shows ...

2017| Malte Rieth
Diskussionspapiere 1673 / 2017

How Do Entrepreneurial Portfolios Respond to Income Taxation?

We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in the tax rate may increase investment in risky entrepreneurial business equity at the intensive margin, but ...

2017| Frank M. Fossen, Ray Rees, Davud Rostam-Afschar, Viktor Steiner
352 results, from 61
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