Skip to content!

Topic Taxes

clear
0 filter(s) selected
close
Go to page
remove add
218 results, from 41
  • DIW Economic Bulletin 31/32 / 2017

    Value-Added Tax Cuts Bring Greatest Relief to Lower and Middle Income Households

    If the desire is to provide tax relief to households with lower and middle incomes in Germany, it is necessary to target the valueadded tax rather than the personal income tax. Lowering the standard value-added tax rate by one percentage point (from 19 to 18 percent) would mean relief worth 11 billion euro for consumers. The reduced value-added tax rate of seven percent should only be cut for food ...

    2017| Stefan Bach, Niklas Isaak
  • DIW Economic Bulletin 31/32 / 2017

    Relief for the Middle Class through Value-Added Tax Cuts: Six Questions for Stefan Bach

    2017
  • Refereed essays Web of Science

    Fiscal Equalization and Tax Enforcement

    In many countries organized as federations, fiscal equalization schemes have been implemented to mitigate vertical or horizontal imbalances. Such schemes usually imply that the member states of the federation can only partly internalize (marginal) tax revenue before redistribution. Aside from the internalized marginal revenue, referred to as the marginal tax-back rate, the remainder is redistributed. ...

    In: German Economic Review 18 (2017), 3, S. 377-409 | Timm Bönke, Beate Jochimsen, Carsten Schröder
  • 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
  • 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
  • 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

    2017
  • 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
  • Data Documentation 86 / 2016

    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. ...

    2016| Stefan Bach, Martin Beznoska, Viktor Steiner
  • DIW Economic Bulletin 4/5 / 2016

    Inheritance Tax Revenue Low Despite Surge in Inheritances

    2016| Stefan Bach, Andreas Thiemann
218 results, from 41
keyboard_arrow_up