under various inflation scenarios. We develop a tax micro-simulation model for the newly available Panel on Household … Finance (PHF) data. The simulation yields an inverted U-shaped overall redistributive effect of the income tax and social … insurance contribution system with respect to the inflation rate, which contrasts with Immervoll (2005) who finds that fiscal …

This paper studies the redistributive and revenue effects of bracket creep in Germany under various inflation scenarios … micro-simulation model developed for the newly available PHF data, we document an inverted U-shaped overall redistribution … simulation environment, this rate can reach above 75% with four years’ inaction on 4% annual inflation. When this rich tax can be …

This paper studies the redistributive and revenue effects of bracket creep in Germany under various inflation scenarios … micro-simulation model developed for the newly available PHF data, we document an inverted U-shaped overall redistribution … simulation environment, this rate can reach above 75% with four years’ inaction on 4% annual inflation. When this rich tax can be …

This paper studies the redistributive and revenue effects of bracket creep in Germany under various inflation scenarios … micro-simulation model developed for the newly available PHF data, we document an inverted U-shaped overall redistribution … simulation environment, this rate can reach above 75% with four years’ inaction on 4% annual inflation. When this rich tax can be …

and redistribution through taxes. Second we hereby test whether there is a relationship between progressivity and the …

by the liability progression of personal income tax in the pre-inflation period. Second, the impact of fiscal drag on the …

under various inflation scenarios. We develop a tax micro-simulation model for the newly available Panel on Household … Finance (PHF) data. The simulation yields an inverted U-shaped overall redistributive effect of the income tax and social … insurance contribution system with respect to the inflation rate, which contrasts with Immervoll (2005) who finds that fiscal …