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Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives

Bach, Stefan; Geyer, Johannes; Haan, Peter; Wrohlich, … - In: DIW Economic Bulletin 1 (2011) 5, pp. 13-19

The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the …

Persistent link: https://www.econbiz.de/10009359853

Who bears the tax burden in Germany? Tax structure slightly progressive

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - In: DIW Economic Bulletin 6 (2016) 51/52, pp. 601-608

generate almost half of Germany's tax revenues have a highly regressive effect. In relation to income, they burden low earners …

Persistent link: https://www.econbiz.de/10011575764

Income tax reform to relieve middle income households

Bach, Stefan; Buslei, Hermann - In: DIW Economic Bulletin 7 (2017) 20, pp. 193-200

Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal …

Persistent link: https://www.econbiz.de/10011650867

Reviving Germany's wealth tax creates high revenue potential

Bach, Stefan; Thiemann, Andreas - In: DIW Economic Bulletin 6 (2016) 4/5, pp. 50-59

Compared to the rest of Europe, Germany exhibits an especially high concentration of wealth. According to estimates …

Persistent link: https://www.econbiz.de/10011416978

Inheritance tax revenue low despite surge in inheritances

Bach, Stefan; Thiemann, Andreas - In: DIW Economic Bulletin 6 (2016) 4/5, pp. 41-48

Every year in Germany, an estimated 200 to 300 billion euros is gifted or inherited. Due to the extremely unequal …

Persistent link: https://www.econbiz.de/10011416979

Reform of income splitting for married couples: Only individual taxation significantly increases working incentives

Bach, Stefan; Geyer, Johannes; Haan, Peter; Wrohlich, … - In: DIW Economic Bulletin 1 (2011) 5, pp. 13-19

The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the …

Persistent link: https://www.econbiz.de/10010286773

Capital levies: A step towards improving public finances in Europe

Bach, Stefan - In: DIW Economic Bulletin 2 (2012) 8, pp. 3-11

current lack of sufficient data. For Germany, simulations by DIW Berlin based on a personal allowance of 250 000 euros (500 …

Persistent link: https://www.econbiz.de/10010287235

Value-added tax cuts bring greatest relief to lower and middle income households

Bach, Stefan; Isaak, Niklas - In: DIW Economic Bulletin 7 (2017) 31/32, pp. 315-321

If the desire is to provide tax relief to households with lower and middle incomes in Germany, it is necessary to …

Persistent link: https://www.econbiz.de/10011708329

Inheritance tax: Limit corporate privileges and spread tax burden

Bach, Stefan - In: DIW Economic Bulletin 5 (2015) 7, pp. 91-99

After the inheritance tax ruling by the German Federal Constitutional Court, legislators will have to limit the wide-ranging exemptions on company assets. In recent years, they have exempted half of all assets subject to inheritance tax. In particular, large transfers consisting mainly of...

Persistent link: https://www.econbiz.de/10010484674

Tax and transfer system: Considerable redistribution mainly via social insurance

Bach, Stefan; Grabka, Markus; Tomasch, Erik - In: DIW Economic Bulletin 5 (2015) 8, pp. 103-111

in Germany than market income. As a result, in 2011, the Gini coefficient decreased from 0.5 for market income to 0 …

Persistent link: https://www.econbiz.de/10010484675