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Zunächst vor der eigenen (Kirchen-)Tür kehren!

Mandler, Peter - In: Wirtschaftsdienst 93 (2013) 7, pp. 484-487

Kirchensteuer gibt es regional unterschiedliche Kappungssätze. Nach Auffassung des Autors begibt sich die Kirche damit in …At Easter representatives of the Roman Catholic Church and of the German Protestant Church argued for more … funding for the church, the church tax, is directly linked to income. However, for top earners an alternative tax scale …

Persistent link: https://www.econbiz.de/10011307052

Distributional and Fiscal Effects of the German Tax Reform 2000 : A Behavioral Microsimulation Analysis

Steiner, Viktor; Haan, Peter - 2004

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. Drawing on data of the GSOEP, we analyze the distributional and fiscal effects of the tax reform. Our analysis employs microsimulation...

Persistent link: https://www.econbiz.de/10010260709

Household Taxation, Income Splitting and Labor Supply Incentives : A Microsimulation Study for Germany

Wrohlich, Katharina; Steiner, Viktor - 2004

We analyze potential labor supply effects of a shift from the current German system of joint taxation of married couples to a system of limited real income splitting on the basis of an econometric household labor supply model embedded in a tax-benefit model. Our simulation results show...

Persistent link: https://www.econbiz.de/10010260711

Labor Market Effects of the German Tax Reform 2000

Haan, Peter; Steiner, Viktor - 2005

In the year 2000, the German government passed the most ambitious tax reform in postwar German history aiming at a significant tax relief for households. An important aim of this tax reform was to improve work incentives and, thereby, foster employment. Drawing on data of the German Socio...

Persistent link: https://www.econbiz.de/10010260836

Intertemporal Labor Supply Effects of Tax Reforms

Haan, Peter - 2007

In the year 2000, the German government passed the most ambitious tax reform in post-war German history aiming at a significant tax relief for households. One central aim of this tax reform was to improve work incentives and, thereby, foster employment. In this paper, I estimate an intertemporal...

Persistent link: https://www.econbiz.de/10010260901

The Impact of Income Taxation on the Ratio between Reservation and Market Wages and the Incentives for Labour Supply

Caliendo, Marco; Gambaro, Ludovica; Haan, Peter - 2007

This paper extends previous research about the determinants of reservation wages by analysing the effect of progressive income taxation on the ratio between reservation and net market wages. Based on micro data for Germany (SOEP) we show that joint income taxation in Germany which discriminates...

Persistent link: https://www.econbiz.de/10010260902

Empirical Evidence on the Effects of Marginal Tax Rates on Income: The German Case

Schellhorn, Hannes; Gottfried, Peter - 2004

In 1990 the German personal income tax schedule underwent a major change. We interpret this reform as a ?natural experiment' and use a panel of individual income tax returns to analyze the response of income to changes in the individual tax rates. Our results suggest an average elasticity of...

Persistent link: https://www.econbiz.de/10010262857

Relational contracts, taxation and the household

Apps, Patricia; Rees, Ray - 2009

This paper applies the theory of relational contracts to make precise the idea that because households are engaged in a repeated non-cooperative game, Pareto efficient outcomes can be supported by self interest, given the specific pattern of specialisation and exchange which exists in the...

Persistent link: https://www.econbiz.de/10010269303

The responses of taxable income induced by tax cuts: Empirical evidence from the German taxpayer panel

Gottfried, Peter; Witczak, Daniela - 2009

The elasticity of taxable income has gained increasing attention as a fiscal policy parameter. This paper provides empirical evidence for Germany and adds to the relatively small body of literature for European countries. We use a large new panel data set to analyze the taxable income response...

Persistent link: https://www.econbiz.de/10010271463

Labor earnings respond differently to income-tax and to payroll-tax reforms

Lehmann, Etienne; Marical, François; Rioux, Laurence - 2011

We estimate the responses of gross labor earnings with respect to marginal and average net-of-tax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and the payroll-tax schedules that affect individuals who earn less than twice the minimum wage. Our...

Persistent link: https://www.econbiz.de/10010282442