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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432
and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …
Persistent link: https://www.econbiz.de/10012301541
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Top incomes and top taxes in Germany
Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2006
We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …
Persistent link: https://www.econbiz.de/10010272718
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An integrated micro data base for tax analysis in Germany
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2016
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/10011594422
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An integrated micro data base for tax analysis in Germany
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2016
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/10011613145
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The National Minimum Wage and its interaction with the tax and benefits system: A focus on Universal Credit
Brewer, Mike; De Agostini, Paola - 2015
This paper uses the UK module of EUROMOD to examine the likely impact of Universal Credit (UC) on the incomes and work incentives of families containing NMW workers ("NMW families"). It in part updates previous work done for the Low Pay Commission (Brewer, May and Phillips, 2009). The analysis...
Persistent link: https://www.econbiz.de/10011304575
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Credit crunched: Single parents, universal credit and the struggle to make work pay
Brewer, Mike; De Agostini, Paola - 2015
This paper examines the likely impact of Universal Credit on the incomes and work incentives of single parent families. Using the UK module of EUROMOD (version F6.20), we also simulate how single parents' household income, and their work incentives, would change following adjustments to the...
Persistent link: https://www.econbiz.de/10011304585
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Reform proposal for marriage taxation in Germany: De facto income splitting with a low transferable amount
Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW Weekly Report 10 (2020) 41/42, pp. 423-432
and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …
Persistent link: https://www.econbiz.de/10012319485
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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
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The National Minimum Wage and its interaction with the tax and benefits system : a focus on Universal Credit
Brewer, Mike; De Agostini, Paola - 2015
This paper uses the UK module of EUROMOD to examine the likely impact of Universal Credit (UC) on the incomes and work incentives of families containing NMW workers ("NMW families"). It in part updates previous work done for the Low Pay Commission (Brewer, May and Phillips, 2009). The analysis...
Persistent link: https://www.econbiz.de/10010498390
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Credit crunched : single parents, universal credit and the struggle to make work pay
Brewer, Mike; De Agostini, Paola - 2015
This paper examines the likely impact of Universal Credit on the incomes and work incentives of single parent families. Using the UK module of EUROMOD (version F6.20), we also simulate how single parents' household income, and their work incentives, would change following adjustments to the...
Persistent link: https://www.econbiz.de/10010498391