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Wie progressiv ist Deutschland? Das Steuer- und Transfersystem im europäischen Vergleich
Peichl, Andreas; Schaefer, Thilo - 2008
the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … tax benefit systems in a common framework. We compute several measures of progressivity and redistribution for the whole … the countries according to their progressivity and level of redistribution. Our analysis shows that there is considerable …
Persistent link: https://www.econbiz.de/10011600748
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Wie progressiv ist Deutschland?: Das Steuer- und Transfersystem im europäischen Vergleich
Peichl, Andreas; Schaefer, Thilo - Forschungsbasierte Infrastruktureinrichtung … - 2008
the ongoing policy debate in Germany. In this paper, we compare the progressivity and redistribution induced by the tax … tax benefit systems in a common framework. We compute several measures of progressivity and redistribution for the whole … the countries according to their progressivity and level of redistribution. Our analysis shows that there is considerable …
Persistent link: https://www.econbiz.de/10005017408
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Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of the full set of endowed circumstances beyond the sphere of individual responsibility. In this paper, we suggest a new estimator based on a fixed effects panel model which...
Persistent link: https://www.econbiz.de/10011601037
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Lower and Upper Bounds of Unfair Inequality: Theory and Evidence for Germany and the US
Niehues, Judith; Peichl, Andreas - Forschungsbasierte Infrastruktureinrichtung … - 2011
Previous estimates of unfair inequality of opportunity (IOp) are only lower bounds because of the unobservability of the full set of endowed circumstances beyond the sphere of individual responsibility. In this paper, we suggest a new estimator based on a fixed effects panel model which...
Persistent link: https://www.econbiz.de/10009277156
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Social Spending Generosity and Income Inequality: A Dynamic Panel Approach
Niehues, Judith - 2010
This paper explores whether more generous social spending polices in fact lead to less income inequality, or if redistributive outcomes are offset by behavioral disincentive effects. To account for the inherent endogeneity of social policies with regard to inequality levels, I apply the System...
Persistent link: https://www.econbiz.de/10011600978
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How do entrepreneurial portfolios respond to income taxation?
Fossen, Frank M.; Rees, Ray; Rostam-Afschar, Davud; … - 2017
We investigate how personal income taxes affect the portfolio share of personal wealth that entrepreneurs invest in their own business. In a reformulation of the standard portfolio choice model that allows for underreporting of private business income to tax authorities, we show that a fall in...
Persistent link: https://www.econbiz.de/10011707829
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From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2007
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...
Persistent link: https://www.econbiz.de/10011600697
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Financing Social Security: Simulating Different Welfare State Systems for Germany
Dieckhoener, Caroline; Peichl, Andreas - 2009
In Germany, there is an ongoing debate about how to increase the efficiency of the social security system and especially its financing. The aim of this paper is to simulate different financing systems for Germany. The introduction of a Liberal British or the Southern Greek financing system...
Persistent link: https://www.econbiz.de/10011600824
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A Wealth Tax on the Rich to Bring down Public Debt? Revenue and Distributional Effects of a Capital Levy
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2011
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/10011601039
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Inheritance in Germany 1911 to 2009: A mortality multiplier approach
Schinke, Christoph - 2012
We estimate the size of inheritance and gift flows in Germany for selected years over the last century, applying the methodology used by Piketty (2011) for France and combining national accounts, tax statistics and survey data (mainly the German Socio-Economic Panel, SOEP). The data clearly...
Persistent link: https://www.econbiz.de/10010287228