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The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources : Evidence from Microsimulation Using Tax Statistics for Germany
Bach, Stefan; Buslei, Hermann - 2009
relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …
Persistent link: https://www.econbiz.de/10014200579
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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/10011647796
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Has German business income taxation raised too little revenue over the last decades?
Bach, Stefan - 2013
This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison …
Persistent link: https://www.econbiz.de/10009745916
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How should local governments tax local business? : lessons from an international comparison and a microsimulation analysis for Germany
Fossen, Frank M. (contributor); Bach, Stefan (contributor) - 2007
Persistent link: https://www.econbiz.de/10003577432
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Has German Business Income Taxation Raised Too Little Revenue over the Last Decades?
Bach, Stefan - 2017
This study presents comprehensive macroeconomic measures on the revenue from business taxation in Germany. A comparison …
Persistent link: https://www.econbiz.de/10012974324