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Topic Taxes

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215 results, from 41
  • DIW Economic Bulletin 20 / 2017

    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 ...

    2017| Stefan Bach, Hermann Buslei
  • DIW Economic Bulletin 20 / 2017

    Little Room for Maneuver with Tax Relief in the Medium Term: Interview with Stefan Bach

  • Refereed essays Web of Science

    Who Bears the Burden of Social Security Contributions in Germany? Evidence from 35 Years of Administrative Data

    This paper provides evidence on the question of who bears the burden of social security contributions (SSC) in Germany over a long-term horizon. Following Alvaredo et al. (De Econ, 2017) we exploit kinks in the budget set generated by a drop in the marginal SSC rate at earnings caps for health and long-term care insurance. These concave kinks lead to discontinuities in the distributions of gross earnings, ...

    In: De Economist 165 (2017), 2, S. 165-179 | Kai-Uwe Müller, Michael Neumann
  • SOEPpapers 902 / 2017

    An Integrated Micro Data Base for Tax Analysis in Germany

    This paper documents methodology underlying the construction of the integrated data base for our study on “Wer trägt die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler Stiftung for the project is gratefully acknowledged. ...

    2017| Stefan Bach, Martin Beznoska, Viktor Steiner
  • Economic Bulletin

    Who bears the tax burden in Germany? Tax structure slightly progressive

    A comprehensive, microdata-based analysis of the German tax system’s distributional effects in 2015 shows that the total tax burden from direct and indirect taxes is slightly progressive on higher income segments, but regressive in the lower income deciles. Income and corporate taxes are distinctly progressive. They impose hardly any burden on lower- and middle-income households, but the average ...

    21.12.2016| Stefan Bach
  • Diskussionspapiere 1578 / 2016

    The Economic Incidence of Social Security Contributions: A Discontinuity Approach with Linked Employer-Employee Data

    We estimate economic incidence of social security contributions (SSC) on the basis of cross-sectional earnings distributions. The approach exploits discontinuities in earnings distributions at kinks in the budget set which are informative about tax incidence. Contrary to most research on SSC incidence, it does not rely on policy reforms, panel data, or hours information. When the location of kinks ...

    2016| Kai-Uwe Müller, Michael Neumann
  • Diskussionspapiere 1568 / 2016

    Wind Electricity Subsidies = Windfall Gains for Land Owners? Evidence from Feed-In Tariff in Germany

    In 2013, around 121 billion US-Dollar were spend worldwide to promote the investment into renewable energy sources. The most prominent support scheme employed is a feed-in tariff, which guarantees a fixed price for electricity produced by renewable energies sources, usually for around 15 years after the installation of the plant. We study the incidence of wind turbine subsidies, due to a feed-in tariff ...

    2016| Peter Haan, Martin Simmler
  • DIW Economic Bulletin 4/5 / 2016

    Inheritance Tax Revenue Low Despite Surge in Inheritances

    2016| Stefan Bach, Andreas Thiemann
  • DIW Economic Bulletin 4/5 / 2016

    A Surge in Inheritances, yet Low Inheritance Tax Revenue: Seven Questions to Stefan Bach

  • DIW Economic Bulletin 4/5 / 2016

    Reviving Germany’s Wealth Tax Creates High Revenue Potential

    Compared to the rest of Europe, Germany exhibits an especially high concentration of wealth. According to estimates based on a microsimulation model, a German wealth tax could generate an estimated ten to 20 billion euros per year in revenue—even with high tax allowances—and slightly reduce the inequality of income distribution, as well. Collection costs would range from four to eight percent in relation ...

    2016| Stefan Bach, Andreas Thiemann
215 results, from 41