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216 results, from 191
  • 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 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 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
  • 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
  • Refereed essays Web of Science

    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
  • Refereed essays Web of Science

    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
  • Refereed essays Web of Science

    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 408 / 2004

    Agglomeration and Tax Competition

    Tax competition for a mobile factor is different in "new economic geography settings" compared to standard tax competition models. The agglomeration rent which accrues to the mobile factor in the core region can be taxed. Moreover, a tax differential between the core and the periphery can be maintained. The present paper reexamines this issue in a setting which, in addition to the core-periphery equilibria, ...

    2004| Rainald Borck, Michael Pflüger
  • 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
  • Externe Monographien

    Agglomeration and Tax Competition

    Bonn: IZA, 2004, 30 S.
    (Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 1033)
    | Rainald Borck, Michael Pflüger
216 results, from 191
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