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Progressive taxation and social welfare : quantifying the effects of the "German tax-reform 2000"

Jung, Benjamin; Walter, Timo - In: German economic review : GER 25 (2024) 3, pp. 209-239

Persistent link: https://www.econbiz.de/10015100918

Optimal carbon taxation and horizontal equity : a welfare theoretic approach with application to German household data

Hänsel, Martin C.; Franks, Max; Kalkuhl, Matthias; … - 2021

We develop a model of optimal carbon taxation and redistribution taking into account horizontal equity concerns by …-efficient households if and only if social inequality aversion is sufficiently high. We further find that redistribution of carbon tax …

Persistent link: https://www.econbiz.de/10012485343

Steuerwettbewerb und Direktinvestitionen

Dickescheid, Thomas - 2002

Persistent link: https://www.econbiz.de/10001632806

Top tax progression and capital taxation in Germany

Jenderny, Katharina - In: FinanzArchiv : European journal of public finance 78 (2022) 4, pp. 422-469

Persistent link: https://www.econbiz.de/10013485948

Combining microsimulation and optimization to identify optimal flexible tax-transfer rules

Colombino, Ugo; Islam, Nizamul - 2020

We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic income and a tax defined by a 4th degree polynomial....

Persistent link: https://www.econbiz.de/10012253655