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216 results, from 181
  • Nicht-referierte Aufsätze

    Income Taxation and Its Family Components in France

    In: CESifo DICE Report (2006), 4, S. 50-54 | 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
  • Refereed essays Web of Science

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

    In: Schmollers Jahrbuch 125 (2005), 1, S. 39-49 | Peter Haan, Viktor Steiner
  • 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 504 / 2005

    Fiscal Competition, Capital-Skill Complementarity, and the Composition of Public Spending

    Following Keen and Marchand (1997), the paper analyses 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 labour. Each group of workers benefits from a different kind of public good. Mobility of skilled workers provides an incentive for jurisdictions to ...

    2005| Rainald Borck
  • Data Documentation 9 / 2005

    Dokumentation des Steuer-Transfer-Mikrosimulationsmodells STSM 1999 - 2002

    2005| Viktor Steiner, Peter Haan, Katharina Wrohlich
  • Weekly Report 31 / 2005

    Income Taxation and Its Family Components in France and Germany: A Comparison of Distributional Effects

    A comparison based on German and French micro data shows that the redistributive effects of family support provided in the form of tax relief are stronger in Germany than in France. This is true both for redistribution between households of different sizes and for redistribution between households with different incomes. The average burden on single individuals without children compared to other types ...

    2005| Katharina Wrohlich, Fabien Dell, Alexandre Baclet
  • Weekly Report 32 / 2005

    Fundamental Reform of Income Tax: In How Far Can the Assessment Basis Be Broadened and Tax Law Simplified?

    Intensive discussion is now underway on the tax reform concept put forward by Paul Kirchhof. Analyses based on extrapolations of individual tax return data from the income tax statistics show that ending the main tax concessions and allowances would not be enough to compensate for the loss of revenue from lowering the top rate of tax to 25%. Moreover, the importance of simplifying the tax system is ...

    2005| Stefan Bach
  • 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
216 results, from 181
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