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Führt Steuervereinfachung zu einer "gerechteren" Einkommensverteilung? : eine empirische Analyse für Deutschland

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006

In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der … simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer …

Persistent link: https://www.econbiz.de/10011416408

Does tax simplification yield more equity and efficiency? : an empirical analysis for Germany

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006

This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...

Persistent link: https://www.econbiz.de/10011416429

"Längere Rentenbezugsdauer der Hochverdiener berücksichtigen" : acht Fragen an Friedrich Breyer

Wittenberg, Erich; Breyer, Friedrich - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 76 (2009) 5, pp. 83

Persistent link: https://www.econbiz.de/10003797496

Does tax simplification yield more equity and efficiency? : An empirical analysis for Germany

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2006

Persistent link: https://www.econbiz.de/10003349381

Does a simpler income tax yield more equity and efficiency?

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - In: CESifo economic studies : CESifo, a joint initiative of … 54 (2008) 1, pp. 73-97

This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...

Persistent link: https://www.econbiz.de/10003667774