Showing 1 - 10 of 27
Haushaltsstichproben wie die EVS spiegeln die Randbereiche der Verteilung nur unzureichend. Um die oberen Einkommensbereiche besser abzubilden, bietet sich eine Analyse der Einkommensteuerstatistik an, in der die "reichen" Haushalte bzw. Personen vollständig sind. Einkommenskonzept und...
Persistent link: https://www.econbiz.de/10011433579
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities. Administrative linked employer-employee data allows estimating heterogeneous worker and firm effects. We set up a general theoretical framework showing that corporate taxes can have a...
Persistent link: https://www.econbiz.de/10011409928
This paper estimates the incidence of corporate taxes on wages using a 20-year panel of German municipalities exploiting 6,800 tax changes for identication. Using event study designs and differences-in-dierences models, we fins that workers bear about half of the total tax burden. Administrative...
Persistent link: https://www.econbiz.de/10011724405
We analyze the top tail of the wealth distribution in Germany, France, Spain, and Greece based on the Household Finance … of household wealth in Germany jumps up from 24 percent in the HFCS alone to 33 percent after top wealth imputation. For …
Persistent link: https://www.econbiz.de/10011317780
demonstrate the application of these new measures to analyze the development of poverty and richness over time in Germany, to … compare Germany to many other European countries and to investigate the impact of tax reforms on poverty and richness. Using …
Persistent link: https://www.econbiz.de/10003771064
addition to income, as dimensions of multidimensional well-being in Germany. Our analysis shows that more than half of the …
Persistent link: https://www.econbiz.de/10003944260
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/10009487901
multidimensional wellbeing at the top which has important policy implications. -- multidimensional measurement ; well-being ; Germany …
Persistent link: https://www.econbiz.de/10009522999
This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …
Persistent link: https://www.econbiz.de/10009657735
addition to income, as dimensions of multidimensional well-being in Germany. Our analysis shows that more than half of the …
Persistent link: https://www.econbiz.de/10008825579