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Reform proposal for marriage taxation in Germany : de facto income splitting with a low transferable amount

Bach, Stefan; Fischer, Björn; Haan, Peter; Wrohlich, … - In: DIW weekly report : economy, politics, science : a … 10 (2020) 41/42, pp. 423-432

and high incomes. Moreover, alternative methods of taxing married couples in Germany must adhere to specific legal …

Persistent link: https://www.econbiz.de/10012301541

Real estate taxation reform : tax land values, abolish privileges

Bach, Stefan; Eichfelder, Sebastian - In: DIW weekly report : economy, politics, science : a … 11 (2021) 27/28, pp. 199-205

Real estate is taxed at comparatively low rates in Germany, with primarily the affluent benefiting from numerous … existing tax privileges. This Weekly Report describes the current state of real estate taxation in Germany and outlines reform …

Persistent link: https://www.econbiz.de/10012600942

Income tax reform to relieve middle income households

Bach, Stefan; Buslei, Hermann - In: DIW economic bulletin 7 (2017) 20, pp. 193-200

Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal …

Persistent link: https://www.econbiz.de/10011647796

100 years of the modern German tax system : foundation, reforms, and challenges

Bach, Stefan - In: DIW weekly report : economy, politics, science : a … 9 (2019) 46/48, pp. 407-413

the time. West Germany’s economic recovery and the Wirtschaftswunder (economic miracle) following World War II began with …

Persistent link: https://www.econbiz.de/10012150709

Effective taxation of top incomes in Germany

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - In: German economic review 14 (2013) 2, pp. 115-137

Persistent link: https://www.econbiz.de/10009777766

Optimal top marginal tax rates under income splitting for couples

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - In: European economic review : EER 56 (2012) 6, pp. 1055-1069

Persistent link: https://www.econbiz.de/10009696426

100 years of the modern German tax system: Foundation, reforms, and challenges

Bach, Stefan - In: DIW Weekly Report 9 (2019) 46/48, pp. 407-413

the time. West Germany's economic recovery and the Wirtschaftswunder (economic miracle) following World War II began with …

Persistent link: https://www.econbiz.de/10012152223

Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives

Bach, Stefan; Geyer, Johannes; Haan, Peter; Wrohlich, … - In: DIW Economic Bulletin 1 (2011) 5, pp. 13-19

The joint taxation of married couples in Germany with full income splitting is still a major hindrance to the …

Persistent link: https://www.econbiz.de/10009359853

Who bears the tax burden in Germany? Tax structure slightly progressive

Bach, Stefan; Beznoska, Martin; Steiner, Viktor - In: DIW Economic Bulletin 6 (2016) 51/52, pp. 601-608

generate almost half of Germany's tax revenues have a highly regressive effect. In relation to income, they burden low earners …

Persistent link: https://www.econbiz.de/10011575764

Income tax reform to relieve middle income households

Bach, Stefan; Buslei, Hermann - In: DIW Economic Bulletin 7 (2017) 20, pp. 193-200

Completely eliminating the sharp rise in the tax rate for middle income households in Germany by changing personal …

Persistent link: https://www.econbiz.de/10011650867