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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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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/10010265707
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Aufkommens- und Verteilungswirkungen einer Grünen Vermögensabgabe: Forschungsprojekt im Auftrag der Bundestagsfraktion Bündnis 90/Die Grünen
Bach, Stefan; Beznoska, Martin; Steiner, Viktor - 2010
Persistent link: https://www.econbiz.de/10011438817
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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/10010306212
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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/10010286295
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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.; Bach, Stefan - 2007
The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … the business sector in Germany to analyse the fiscal and distributional effects of the general reform options identified …
Persistent link: https://www.econbiz.de/10010324247
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Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? Steuersystematische Überlegungen und empirische Wirkungsanalysen
Bach, Stefan; Broer, Michael; Fossen, Frank M. - 2008
In vielen Ländern gibt es kommunale Unternehmensteuern, in Deutschland hat die Gewerbesteuer ein großes Gewicht bei der …
Persistent link: https://www.econbiz.de/10010324253
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Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax
Bach, Stefan; Buslei, Hermann; Dwenger, Nadja; Fossen, … - In: Vierteljahrshefte zur Wirtschaftsforschung 76 (2007) 2, pp. 74-85
fiscal and distributional effects of business taxation in Germany. The model is based on extrapolated individual local …
Persistent link: https://www.econbiz.de/10010377794