In dieser Studie wird ein Konzept zur besseren Abstimmung von Einkommensteuer, Sozialbeiträgen und bedürftigkeitsgeprüften Sozialleistungen entwickelt. Um Geringverdiener und Mittelschichten zu entlasten, sollen die Arbeitnehmerbeiträge zur Sozialversicherung in die Einkommensteuer integriert und die Spitzensteuersätze erhöht werden. Ferner sollen Familien mit...
In this study, we analyze a reform to better balance income taxation, social contributions and means-tested social benefits. In order to relieve low-wage earners and middle classes, the employee contributions to social security are to be integrated into the personal income tax and the top income tax rates are to be increased. In addition, families with low and middle income are to be relieved and...
As the institutional literature convincingly shows, socioeconomic phenomena are to a large extent shaped by the formal institutions, that is, legal acts (laws and ordinances). However, the latter are formulated in a specific language that is difficult to understand, let alone to measure. However, since the early 1990s, a whole branch of economic analysis of governmental regulations has evolved. It is ...
DIW Studie vergleicht wirtschaftliche Entwicklung und Steuereinnahmen während der Corona-Pandemie mit der Finanzkrise – Erholung bei den Steuereinnahmen hinkte damals der wirtschaftlichen Entwicklung hinterher, in der Pandemie ist es umgekehrt – Gründe sind unter anderem umfangreichere und schnellere wirtschaftspolitische Maßnahmen – Aber auch die Inflation treibt ...
The system of capital taxation consists of two instruments, namely a tax on profits and a depreciation allowance on investment. We will show in this paper that by acting on both instruments simultaneously it is possible to achieve both a growth and a fiscal net revenue target even in cases when a trade off prevails when each instrument is used individually. This is an application of the Tinbergen rule ...