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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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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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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/10011697741
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Taxation of e-commerce : persistent problems and recent developments
Bach, Stefan; Hubbert, Markus; Müller, Walter - In: Vierteljahrshefte zur Wirtschaftsforschung 69 (2000) 4, pp. 657-678
E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there exists a large potential for profit-shifting into low-tax countries, especially concerning transfers of immaterial goods and transfer pricing. In the long run, this can lead to a...
Persistent link: https://www.econbiz.de/10010495324
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Taxation of e-commerce : persistant problems and recent developments
Bach, Stefan; Hubbert, Markus; Müller, Walter - In: Vierteljahrshefte zur Wirtschaftsforschung 69 (2000) 4, pp. 657-678
Persistent link: https://www.econbiz.de/10001556010
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Taxation of e-commerce : persistent problems and recent developments
Bach, Stefan; Hubbert, Markus; Müller, Walter - 2000
Persistent link: https://www.econbiz.de/10001528399