Topic Taxes

clear
0 filter(s) selected
close
Go to page
remove add
220 results, from 51
  • Externe Monographien

    Germany (DE) 2011 - 2016: EUROMOD Version G4.0

    Colchester: EUROMOD, 2016, 100 S.
    (EUROMOD Country Report)
    | Patricia Gallego-Granados
  • 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
  • Diskussionspapiere 1627 / 2016

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

    This paper provides evidence over a long time period on the question of who bears the burden of social security contributions (SSC) in Germany. Following Alvaredo et al. (2016) we exploit kinks in the budget set generated by a drop in the marginal SSC rate at earnings caps. Based on cross-sectional earnings distributions the framework does not rely on policy reforms. Applying the approach to administrative ...

    2016| Kai-Uwe Müller, Michael Neumann
  • DIW Economic Bulletin 51/52 / 2016

    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, but regressive in the lower deciles. Income and corporate taxes are distinctly progressive. They impose hardly any burden on lower- and middle-income households, but the average burden significantly ...

    2016| Stefan Bach, Martin Beznoska, Viktor Steiner
  • DIW Economic Bulletin 51/52 / 2016

    The Tax Burden Is Surprisingly Evenly Distributed: Five Questions for Stefan Bach

    2016
  • 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

    2016
  • 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
220 results, from 51
keyboard_arrow_up