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216 results, from 71
  • Weitere externe Aufsätze

    Firm Level Models

    In: Cathal O'Donoghue (Ed.) , Handbook of Microsimulation Modelling
    Bingley: Emerald Publ. Group
    S. 479-503
    Contributions to Economic Analysis ; 293
    | Hermann Buslei, Stefan Bach, Martin Simmler
  • Refereed essays Web of Science

    Effective Taxation of Top Incomes in Germany

    We exploit a dataset that includes the individual tax returns of all taxpayers in the top percentile of the income distributionin Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion intoaccount, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5% and contributes more than a quarter of total ...

    In: German Economic Review 14 (2013), 2, S. 115-137 | Stefan Bach, Giacomo Corneo, Viktor Steiner
  • Other refereed essays

    Asset Demand in the Financial AIDS Portfolio Model: Evidence from a Major Tax Reform

    In this article, new evidence from the financial Almost Ideal Demand Sysytem (AIDS) portfolio model is featured, making use of additional exogenous rate-of-return variation, which has been mostly disregarded in the relevant literature so far. A Two-Stage Budgeting Model (2SBM) of asset demand is constructed and applied to German survey data for a time frame where first implementations of a major income ...

    In: Applied Financial Economics 23 (2013), 8, S. 649-670 | Richard Ochmann
  • Refereed essays Web of Science

    Financial Support for Families with Children and Its Trade-Offs: Balancing Redistribution and Parental Work Incentives

    Financial support for families with children implies inherent trade-offs some of which are less obvious than others. In the end these trade-offs determine the effectiveness of policy with respect to the material situation of families and employment of their parents. We analyse several kinds of trade-offs involved using a careful selection of potential changes to the system of financial support for ...

    In: Baltic Journal of Economics 13 (2013) 2, S. 59-83 | Michal Myck, Anna Kurowska, Michal Kundera
  • Externe Monographien

    Tax Policy and Firms' Financing and Investment Decision: Dissertation

    Hauptaugenmerk dieser Arbeit liegt auf dem Einfluss der Besteuerung auf die Finanzierungsstruktur und Investitionen von Unternehmen. Die Relevanz dieser Thematik wurde als erstes von Modigliani und Miller (1958) herausgestellt. Sie haben gezeigt, dass Investitions- und Finanzierungsentscheidungen von Unternehmen nur bei vollkommenen Märkten voneinander unabhängig sind. Es ist daher von großem Interesse, ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2013, 151 S. | Martin Simmler
  • Other refereed essays

    Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference

    A large body of literature points out that joint taxation of married couples with full income splitting (Ehegattensplitting) is an important reason for the relatively low labor force participation of married women in Germany. This paper investigates the relative gains of joint taxation for married couples by comparing effective tax burdens for three groups of tax units between Germany and the UK. Using ...

    In: International Journal of Microsimulation 6 (2013), 3, S. 3-24 | Stefan Bach, Peter Haan, Richard Ochmann
  • Externe Monographien

    Financial Support for Families with Children and Its Trade-Offs: Balancing Redistribution and Parental Work Incentives

    Financial support for families with children implies inherent trade-offs some of which are less obvious than others. In the end these trade-offs determine the effectiveness of policy with respect to the material situation of families and employment of their parents. We analyse several kinds of trade-offs involved using a careful selection of potential changes to the system of financial support for ...

    Bonn: IZA, 2013, 33 S.
    (Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 7506)
    | Michal Myck, Anna Kurowska, Michal Kundera
  • Externe Monographien

    Financial Support for Families with Children and Its Trade-Offs: Balancing Redistribution and Parental Work Incentives

    Financial support for families with children implies inherent trade-offs some of which are less obvious than others. In the end these trade-offs determine the effectiveness of policy with respect to the material situation of families and employment of their parents. We analyse several kinds of trade-offs involved using a careful selection of potential changes to the system of financial support for ...

    Berlin: DIW Berlin, 2013, 33 S.
    (Diskussionspapiere / Deutsches Institut für Wirtschaftsforschung; 1315)
    | Michal Myck, Anna Kurowska, Michal Kundera
  • DIW Economic Bulletin 7 / 2013

    Corporate Taxation: High Profits, Moderate Tax Revenue

    If the revenue from corporate taxation in Germany is divided by the corporate income figures from national accounts, companies' average tax burden for the period 2001 to 2008 is 21 percent. This rate is considerably lower than the statutory tax rates for this period. The reason for this is that tax-reported corporate income was well below macroeconomic corporate income. This taxation gap was something ...

    2013| Stefan Bach
  • Diskussionspapiere 1307 / 2013

    Fiscal Federalism and Tax Administration: Evidence from Germany

    In many federations, fiscal equalization schemes soften fiscal imbalances across the member states. Such schemes usually imply that the member states internalize only a small fraction of the additional tax revenue from an expansion of the state-specific tax bases, while the remainder of the additional tax revenue is redistributed horizontally or vertically. We address the question as to which extent ...

    2013| Timm Bönke, Beate Jochimsen, Carsten Schröder
216 results, from 71
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