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Homburg, Stefan - 2010 - 6., stark überarb. Aufl.

Persistent link: https://www.econbiz.de/10003929013

Homburg, Stefan - 2010 - 6., stark überarbeitete Aufl.

The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an …

Persistent link: https://www.econbiz.de/10010372060

Die Verteilung der Steuer- und Abgabenlast

Isaak, Niklas; Jäger, Philipp; Jessen, Robin - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 101 (2021) 4, pp. 284-289

Im Rahmen einer Querschnittsanalyse wird die Steuer- und Abgabenlast in Deutschland auf Haushaltsebene für 2018 untersucht. Neben der Belastung nach Haushaltseinkommen wird die Belastung nach der Konsumhöhe betrachtet. Schließlich wird der Beitrag unterschiedlicher Einkommensgruppen zur...

Persistent link: https://www.econbiz.de/10012509249

The name game for contributions : influence of labeling and earmarking on the perceived tax burden

Hundsdoerfer, Jochen; Sielaff, Christian; Blaufus, Kay; … - 2010

described by the economic theory. We determine a significant influence of the labeling and the earmarking of taxes. We can show …

Persistent link: https://www.econbiz.de/10003962952

Ökologische Steuerreform : Wirkungszusammenhänge zwischen Emissions- und Fiskalsteuern

Weinbrenner, Daniel - 1999

Persistent link: https://www.econbiz.de/10001401264

Testing the reliability of excess burden measures with reference to an individual ranking of tax reform alternatives : some theoretical aspects and some results from computing excess burdens with an AGE-model for the Federal Republic of Germany

Rose, Manfred - In: Simulation models in tax and transfer policy : …, (pp. 127-152). 1990

Persistent link: https://www.econbiz.de/10001310300

Welfare effects of dynamic tax reforms

Fehr, Hans - 1999

Persistent link: https://www.econbiz.de/10001373109

[Rezension von: Fehr, H.:: Welfare effects of dynamic tax reforms]

Keuschnigg, Christian - In: Journal of economics 72 (2000) 1, pp. 117-121

Persistent link: https://www.econbiz.de/10001521680

The welfare loss from differential taxation of sectors in Germany

Radulescu, Doina; Stimmelmayr, Michael - In: International tax and public finance 17 (2010) 2, pp. 193-215

Persistent link: https://www.econbiz.de/10003989847

The welfare loss from differential taxation of sectors in Germany

Radulescu, Doina (contributor); … - 2008

In the spirit of Harberger, we apply a dynamic computable general equilibrium (CGE) model and estimate the excess burden stemming from the tax-induced distortion in the allocation of capital across the corporate and the non-corporate sectors in Germany. In doing so, we perform a counterfactual...

Persistent link: https://www.econbiz.de/10003771793