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Topic Inequality

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168 results, from 161
  • Other refereed essays

    Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte

    In: Schmollers Jahrbuch 127 (2007), 2, S. 297-314 | Michael Broer
  • Refereed essays Web of Science

    Voting, Inequality and Redistribution

    This paper surveys models of voting on redistribution. Under reasonable assumptions, the baseline model produces an equilibrium with the extent of redistributive taxation chosen by the median income earner. If the median is poorer than average, redistribution is from rich to poor, and increasing inequality increases redistribution. However, under different assumptions about the economic environment, ...

    In: Journal of Economic Surveys 21 (2007), 1, S. 90-109 | Rainald Borck
  • SOEPpapers 29 / 2007

    Risky Earnings, Taxation and Entrepreneurial Choice: A Microeconometric Model for Germany

    Which role do individual income prospects play in the decision to be an entrepreneur rather than an employee? In a model of occupational choice, higher expected after-tax earnings attract people to self-employment, while more risky net earnings deter risk-averse individuals. In this paper I analyse the expected value and variance of income in self-employment and dependent employment empirically, accounting ...

    2007| Frank M. Fossen
  • SOEPpapers 44 / 2007

    Introducing Family Tax Splitting in Germany: How Would It Affect the Income Distribution, Work Incentives and Household Welfare?

    We analyze the effects of three alternative proposals to reform the taxation of families relative to the current German system of joint taxation of couples and child allowances: a French-type family splitting and two full family splitting proposals. The empirical analysis of the effects of these proposals on the income distribution and on work incentives is based on a behavioral micro-simulation model ...

    2007| Viktor Steiner, Katharina Wrohlich
  • Diskussionspapiere 683 / 2007

    From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992 - 2001

    We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of an integrated data set of individual tax returns and the German Socio-Economic Panel. The unique feature of this integrated data set is that it encompasses the whole spectrum of the population, from the very poor to the very rich. We find a modest increase in overall inequality of market ...

    2007| Stefan Bach, Giacomo Corneo, Viktor Steiner
  • Other refereed essays

    The Microeconometric Estimation of Treatment Effects: An Overview

    In: Allgemeines Statistisches Archiv 90 (2006), 1, S. 199-215 | Marco Caliendo, Reinhard Hujer
  • Diskussionspapiere 503 / 2005

    Voting, Inequality, and Redistribution

    This paper surveys models of voting on redistribution. Under reasonable assumptions, the baseline model produces an equilibrium with the extent of redistributive taxation chosen by the median income earner; if the median is poorer than average, redistribution is from rich to poor. Increasing inequality increases redistribution. However, under different assumptions about the economic environment, redistribution ...

    2005| Rainald Borck
  • Diskussionspapiere 532 / 2005

    Top Incomes and Top Taxes in Germany

    We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description of very high incomes, in terms of both distribution and composition by source. We also provide a measure ...

    2005| Stefan Bach, Giacomo Corneo, Viktor Steiner
168 results, from 161
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