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352 results, from 281
Diskussionspapiere 419 / 2004

Distributional and Fiscal Effects of the German Tax Reform 2000: A Behavioral Microsimulation Analysis

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax reform. Our analysis employs microsimulation techniques. Furthermore, we estimate behavioral effects of the tax reform using a discrete choice labor supply model. ...

2004| Peter Haan, Viktor Steiner
Diskussionspapiere 421 / 2004

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 taxation of married couples to a system of limited real income splitting on the basis of 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 limited real income splitting system. In the ...

2004| Viktor Steiner, Katharina Wrohlich
Externe referierte Aufsätze

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
Externe referierte Aufsätze

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
Externe referierte Aufsätze

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
Diskussionspapiere 370 / 2003

Market Structure and the Taxation of International Trade

The paper compares non-cooperative commodity taxation under the destination and origin principles under a variety of different assumptions about market structure. We consider a model of international duopoly with either quantity or price competition of firms and either segmented or integrated markets, and a monopolistic competition model with mobile firms. In each setting the international spillovers ...

2003| Andreas Haufler, Michael Pflüger
Diskussionspapiere 355 / 2003

Do Cross-National Differences in the Costs of Children Generate Cross-National Differences in Fertility Rates?

Parity-specific probabilities of having a next birth are estimated from national fertility data and are compared with nation-specific costs of having children as measured by time-budget data, by attitude data from the International Social Survey Program, and by panel data on labor earnings and standard of living changes following a birth. We focus on five countries (the US, West Germany, Denmark, Italy, ...

2003| Thomas A. DiPrete, S. Philip Morgan, Henriette Engelhardt, Hana Pacalova
Weitere Aufsätze

Family Burdens and the Transfer/Tax System in Germany

In: Welfare, Intergenerational Distribution and Households
Brussels [u.a.] : ENEPRI
S. 52-57
Occasional Paper / ENEPRI ; 2
| Bernhard Seidel
Diskussionspapiere 349 / 2003

Energy Taxation and Competitiveness: Special Provisions for Business in Germany's Environmental Tax Reform

Environmental taxation very often comprises special provisions for parts of the business sector in order to attenuate effects on competitiveness of emissionintensive activities. This paper discusses motives, alternative designs and criteria for the evaluation of such safeguards and analyzes if such provisions can reconcile environmental and economicobjectives. It looks at theoretical aspects as well ...

2003| Michael Kohlhaas
352 results, from 281
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