246 Ergebnisse, ab 211
DIW Wochenbericht 48 / 2001

Vermögenswert der Unternehmen: Besitz und Beteiligungen privater Haushalte

Das Rohvermögen (Bilanzsumme) der Gesamtheit der 2,9 Millionen inländischen Unternehmen belief sich im Jahre 1995 auf 5,8 Billionen DM. Nach Abzug der Schulden betrug das Reinvermögen (Eigenkapital) 2,4 Billionen DM. Auf private Eigentümer - Einzelunternehmer und Beteiligte an personenbezogenen Gesellschaften - entfiel mehr als die Hälfte der Vermögenswerte; gemessen an der Zahl der Unternehmen stellten ...

2001| Stefan Bach, Bartholmai
Externe referierte Aufsätze

Distributive Effekte der deutschen Abgeltungssteuer auf Kapitaleinkünfte

In: Schmollers Jahrbuch 127 (2007), 2, S. 297-314 | Michael Broer

Safety Net Still in Transition: Labour Market Incentive Effects of Extending Social Support in Poland

Bonn: IZA, 2007, 36 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 3157)
| Peter Haan, Michal Myck
Diskussionspapiere 767 / 2008

Effective Taxation of Top Incomes in Germany, 1992 - 2002

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax returns and a general household survey for the years 1992 - 2002. The unique feature of this integrated data set is that it includes all taxpayers in the top percentile of the gross income distribution. We show that despite substantial tax base erosion and significant reductions of top ...

2008| Stefan Bach, Giacomo Corneo, Viktor Steiner

Labor Market and Income Effects of a Legal Minimum Wage in Germany

Bonn: IZA, 2010, 39 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 4929)
| Kai-Uwe Müller, Viktor Steiner
Diskussionspapiere 1046 / 2010

Household Savings Decision and Income Uncertainty

This paper empirically investigates the effects of changes in the interest rate as well as transitory income uncertainty on households' consumption-savings decision. Applying a structural demand model to German survey data, we estimate the uncompensated interest rate elasticity for savings, in line with the literature, to around zero. Accordingly, any policy-induced variation of net returns to savings ...

2010| Martin Beznoska, Richard Ochmann
Diskussionspapiere 950 / 2009

The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax shares of functional income sources ...

2009| Stefan Bach, Hermann Buslei

As SIMPL as That: Introducing a Tax-Benefit Microsimulation Model for Poland

Bonn: IZA, 2007, 51 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 2988)
| Olivier Bargain, Leszek Morawski, Michal Myck, Mieczyslaw Socha

Would a Legal Minimum Wage Reduce Poverty? A Microsimulation Study for Germany

Bonn: IZA, 2008, 32 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 3491)
| Kai-Uwe Müller, Viktor Steiner
Externe referierte Aufsätze

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
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