Showing 1 - 9 of 9
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in … hypotheses, we use household survey panel data for Germany eliciting the personal wealth composition in detail in 2002, 2007, and … into entrepreneurship, we use changes in entry regulation into skilled trades. Estimation results are consistent with the …
Persistent link: https://www.econbiz.de/10011701179
die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems” (Who bears the tax burden … in Germany? – Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …
Persistent link: https://www.econbiz.de/10011638872
We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...
Persistent link: https://www.econbiz.de/10011305299
birth cohorts in Germany. The analysis is based on a rich dataset that combines household survey data from the German Socio … East Germany and for the low educated. Using simulated life cycle employment and income profiles, we project gross future …
Persistent link: https://www.econbiz.de/10008824262
The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political...
Persistent link: https://www.econbiz.de/10009269236
examine this assertion for Germany, a welfare state with a relative generous means-tested social minimum and high marginal tax …
Persistent link: https://www.econbiz.de/10010241628
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...
Persistent link: https://www.econbiz.de/10011630431
system on the duration of unemployment in Germany on the basis of a flexible discrete-time hazard rate model estimated on pre …
Persistent link: https://www.econbiz.de/10011630465
We analyze the distribution and concentration of market incomes in Germany in the period 1992 to 2001 on the basis of … income inequality was stronger in East Germany than in West Germany. In both regions, the income concentration process …
Persistent link: https://www.econbiz.de/10011630585