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The inheritance and gift tax in Germany reform potentials for tax revenue, efficiency and distribution
Beznoska, Martin; Hentze, Tobias; Stockhausen, Maximilian - 2020
The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed … tool for fighting wealth inequality without having distorting effects for the economy. For this purpose, the distributional … effects of inheritances on the wealth distribution are evaluated for Germany first and are set into comparison with Austria …
Persistent link: https://www.econbiz.de/10012419216
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Distributional and welfare effects of Germany‘s year 2000 tax reform
Ochmann, Richard R. - 2010
This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The reform is simulated in an ex-ante behavioral microsimulation approach. Dead weight loss of changes in capital income taxation is estimated in a structural model for household...
Persistent link: https://www.econbiz.de/10009272596
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Distributional and Welfare Effects of Germany's Year 2000 Tax Reform
Ochmann, Richard R. - 2011
This paper empirically investigates distributional and welfare effects of Germany's year 2000 income tax reform. The reform is simulated in an ex-ante behavioral microsimulation approach. Dead weight loss of changes in capital income taxation is estimated in a structural model for household...
Persistent link: https://www.econbiz.de/10013131805
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Die Elastizitat des zu versteuernden Einkommens in Deutschland : eine empirische Untersuchung auf Basis des deutschen Taxpayer-Panels
Schmidt, Thomas-Patrick; Müller, Heiko - 2012
Im vorliegenden Beitrag werden auf Basis des deutschen Taxpayer-Panels für die Jahre 2001 bis 2006 erstmals mittels des in der Literatur derzeit als Standard angesehenen Ansatzes Einkommenselastizitäten für Deutschland in mehreren Jahresvergleichen ermittelt. Zur Identifikation des Einflusses...
Persistent link: https://www.econbiz.de/10009554318
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Effects of bracket creep and tax reform on average personal income tax burden in Germany
Nam, Chang-woon; Zeiner, Christoph - 2015
This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of inflation indexation into its personal income tax system in order to re-duce distortions of tax liabilities and additional tax burdens. On the other hand, Germany has continuously...
Persistent link: https://www.econbiz.de/10011392527
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Tax-Benefits Reforms and the Labor Market : Evidence from Belgium and Other EU Countries
Orsini, Kristian - 2007
on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France …
Persistent link: https://www.econbiz.de/10012731803
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Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany
Nam, Chang Woon - 2015
This study aims at contributing to the ongoing debates on the bracket creep, whether Germany needs an integration of inflation indexation into its personal income tax system in order to reduce distortions of tax liabilities and additional tax burdens. On the other hand, Germany has continuously...
Persistent link: https://www.econbiz.de/10013009847
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The effect of taxes on corporate financing decisions : evidence from the German interest barrier
Alberternst, Stephan; Sureth, Caren - 2015
The theoretical literature suggests that when taking tax effects into account, debt ought to be preferable to equity. However, there are no uniform predictions of the size of this tax benefit (tax shield) in comparison to an opposing increasing cost of debt (especially insolvency costs). The...
Persistent link: https://www.econbiz.de/10010466305
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Interest barrier and capital structure response
Alberternst, Stephan; Sureth, Caren - 2016 - retitled version of arqus discussion paper no. 182, revised May 2016
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011477561
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The effect of taxes on Corporate Financing Decisions – Evidence from the German Interest Barrier
Alberternst, Stephan; Sureth, Caren - 2015
The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany as a quasi-experiment and find significant corporate...
Persistent link: https://www.econbiz.de/10011334123