Search Results - subject_exact:"Einheitssteuer"

A paradise for foreign capitalists? : expenditure-based taxation in Switzerland, 1916-2020

Giddey, Thibaud; Legentilhomme, Geoffroy; Leimgruber, … - 2025 - Version August 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015458492

The impact of flat taxes on income and wealth inequality

Brzezinski, Michal; Akarsu, Mahmut Zeki - 2025

Flat tax systems have gained traction in countries that transitioned from socialism, with more than 20 nations in Eastern Europe and Central Asia adopting such systems since the mid-1990s. These reforms aimed to streamline tax processes, enhance compliance, and boost economic growth. While...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015394410

Die Erbschaft- und Schenkungsteuer als Flat Tax

Mayer, Marcel - 2026 - 1. Auflage

Das ErbStG ist hochkomplex und von Ausnahmetatbeständen geprägt, die keine gleichheitsgerechte Besteuerung zulassen. Innerhalb dieser Arbeit wird ein alternatives Flat-Tax-Modell konzipiert. Der Vergleich mit dem bestehenden Recht kann aufzeigen, dass das Flat-Tax-Modell einfacher aufgebaut,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015607962

Equity and Efficiency Effects of Flat Premiums

Pardo, Cristian; Sabat, Jorge - 2023

We conduct an ex-ante evaluation of a health insurance reform in Chile that mandates non-discriminatory premiums with respect to age and gender in the private health insurance system. A counterfactual analysis is performed using an estimated model of consumption-saving with a binary...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014350205

Forming a Policy for Tax Reform and Flat Tax Implementation

Spitters, Thomas - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014254388

Rent Deposit Requirements : A Civil Court Poll Tax

Schreiber, Caryn - 2023

The implied warranty of habitability, read into nearly every lease for the residential use of real property in the United States, requires a property owner to maintain a rental home in a safe and habitable manner as a condition precedent to the receipt of the full contract rent. The enduring...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014345522

Towards a post-Keynesian welfare economics : 35 years later

Heap, Shaun Hargreaves - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013555633

Collaboration, coercion and counteraction : British Centralisation Policy and 19th century "tax revolts" in Malaysia

Tan, Yvonne - 2025

This chapter looks into the imposition of tax structures in Kelantan and British North Borneo, elucidating how these systems engendered disparities and fueled resistance among indigenous populations in the Kelantan Rebellion (1915) and the Mat Salleh Rebellion (1894–1905), which continue to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015406830

Income Elasticity of Demand for Healthy and Unhealthy Foods : Evidence from Lump-Sum Earned Income Tax Credit Payments

LaGuardia, Emma; McGranahan, Leslie; Schanzenbach, … - 2025

The Earned Income Tax Credit is unique among social programs in that benefits are not paid out evenly across the calendar year but are received in a lump-sum cash payment. We exploit this feature of the EITC to investigate how receiving this influx of cash affects food expenditure patterns of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015438232

The Earth isn't Flat, and Neither is Illinois' - or any other state's - Income Tax

Merriman, David; Disher, Michael; Choi, Francis; Hu, Xiaoyan - 2022

In her book, Flat Earth: The history of an infamous idea, 1 Christine Garwood explains that from medieval times, long predating Christopher Columbus’ famous voyages, educated people knew that the earth was not flat. Nevertheless, the flat earth myth persisted for centuries and even has some,...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013291709

Lump-sum tax or flat income tax? : welfare implications of taxation policy in the presence of social comparison

Huang, Shao'an; Lien, Jaimie W.; Yang, Siqun; Zheng, Jie - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014534877

Fiscal anarchy in the UK : modelling poll tax noncompliance

Besley, Timothy - 1997

Persistent link: https://ebvufind01.dmz1.zbw.eu/10001219724

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Fiscal anarchy in the UK modelling poll tax noncompliance

Besley, Timothy - 1993

Book / Working Paper

Fiscal Anarchy in the U.K : Modelling Poll Tax Noncompliance

Besley, Timothy; Preston, Ian; Ridge, Michael - 2021

Book / Working Paper

Fiscal Anarchy in the U.K : Modelling Poll Tax Noncompliance

Besley, Timothy - 1993

Book / Working Paper

Is a Flat Tax Feasible in a Grown-up Welfare State?

Fuest, Clemens; Peichl, Andreas; Schaefer, Thilo - 2021

The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013316730

The Transitional Dynamics of Fiscal Policy in Small Open Economies

Heijdra, Ben J.; Ligthart, Jenny E. - 2021

The paper studies the dynamic macroeconomic effects of fiscal shocks of various duration (permanent and temporary) under different financing methods (lump-sum tax and government debt). To this end, we develop an intertemporal macroeconomic model for a small open economy, featuring monopolistic...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013317489

The Russian Flat Tax Reform

Ivanova, Anna; Keen, Michael; Klemm, Alexander - 2021

Russia dramatically reduced its higher rates of personal income tax (PIT) in 2001 establishing a single marginal rate at the low level of 13 percent. In the following year, real revenue from the PIT actually increased by about 26 percent. This 'flat tax' experience has attracted much attention...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013318093

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The Russian Flat Tax Reform

Ivanova, Anna; Keen, Michael; Klemm, Alexander - 2005

Book / Working Paper

Distortionary Taxation, Debt, and the Price Level

Thadden, Leopold von; Schabert, Andreas - 2021

This paper considers the nominal and real determinacy of equilibria under an exogenously specified path of interest rates in an economy in which taxation is either lump-sum or distortionary. Under lump-sum taxation, we confirm the well-known finding that equilibria display nominal (in)...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013318109

Dual Income Taxation : Why and How?

Sorensen, Peter Birch - 2021

The dual income tax combines a progressive tax schedule for labour income with a low flat tax rate on capital income and corporate income. This paper restates the case for the dual income tax and discusses alternative methods of taxing business income under such a tax system, paying special...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013318199

How Often Do Graduated and Flat Rate States Change Their Tax Rates?

Merriman, David - 2021

In November 2020, Illinois voters will consider an amendment that would strike the following two sentences from the Illinois constitution. “A tax on or measured by income shall be at a non-graduated rate. At any one time there may be no more than one such tax imposed by the State for State...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013217494

On the Redistributive Properties of Presumptive Taxation

Balestrino, Alessandro; Galmarini, Umberto - 2021

Presumptive taxation, in which an income proxy is used as tax base, has been and is still used today in countries with very diverse situations - developing, transition and developed countries. Usually, this form of taxation is thought of as a revenue-raising device in presence of widespread...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013318773

Measuring Richness and Poverty : A Micro Data Application to Europe and Germany

Peichl, Andreas; Schaefer, Thilo; Scheicher, Christoph - 2021

In this paper, we define a new class of richness measures. In contrast to the often used headcount, these new measures are sensitive to changes in rich persons' income and therefore allow for a more sophisticated analysis of richness. We demonstrate the application of these new measures to...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013324879

Effects of Flat Tax Reforms in Western Europe on Income Distribution and Work Incentives

Paulus, Alari; Peichl, Andreas - 2021

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show that flat tax rates required to attain revenue...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013324949

The Benefits of Linking CGE and Microsimulation Models : Evidence from a Flat Tax Analysis

Peichl, Andreas - 2021

Mircrosimulation models (MSM) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. The combination of these two model types allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013324955

Myth and Reality of Flat Tax Reform : Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy; Martinez-Vazquez, Jorge; … - 2021

Using micro-level data, we examine the effects of Russia's 2001 flat rate income tax reform on consumption, income, and tax evasion. We use the gap between household expenditures and reported earnings as a proxy for tax evasion with data from a household panel for 1998-2004. Utilizing...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013325192

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Myth and Reality of Flat Tax Reform : Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy - 2010

Book / Working Paper

Myth and Reality of Flat Tax Reform : Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy - 2009

Book / Working Paper

Myth and Reality of Flat Tax Reform : Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

Gorodnichenko, Yuriy - 2008

Book / Working Paper

Who will pay amount a?

Devereux, Michael P.; Simmler, Martin - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013272045

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Who will pay amount A?

Devereux, Michael P.; Simmler, Martin - 2021

Book / Working Paper

What happens if Alberta returns to the flat tax system?

Ferede, Ergete - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012612589

Flat tax reforms in Italy

Sommacal, Alessandro - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012660810

Equalizing incomes in the future : why structural differences in social insurance matter for redistribution preferences

Fetscher, Verena Rebecca - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012223620

On the horizontal inequity effect of the erosion of the PIT base : the case of Italy

Boscolo, Stefano - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012499931

Norms, enforcement, and tax evasion

Besley, Timothy; Jensen, Anders; Persson, Torsten - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014334395

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Norms, enforcement, and tax evasion

Besley, Timothy; Jensen, Anders; Persson, Torsten - 2019

Book / Working Paper

Norms, enforcement, and tax evasion

Besley, Timothy; Jensen, Anders; Persson, Torsten - 2019

Book / Working Paper

Norms, Enforcement, and Tax Evasion

Besley, Timothy - 2019

Book / Working Paper

Norms, Enforcement, and Tax Evasion

Besley, Timothy - 2019

Book / Working Paper

Should Italy switch to a flat tax? : an assessment based on a heterogeneous agents OLG model

Sommacal, Alessandro - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014471360

The redistributive effect of the Hungarian flat tax and family allowance system

Krekó, Judit; Erős, Hanna; Greskovics, Bori; Hajnal, Áron - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014476109

"Conventional" monetary policy in olg models : revisiting the asset-substitution channel

Hu, Guanliang; Ma, Guoxuan; Wei, Qiao; Wallace, Neil - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014330037

The stigma of the Chinese poll tax in colonial New Zealand

Vosslamber, Rob; Yong, Sue - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014229880

The politics of flat taxes

Carroll, Daniel R.; Dolmas, Jim; Young, Eric R. - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012795159

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The Politics of Flat Taxes

Carroll, Daniel - 2019

Book / Working Paper

Progressive tax reforms in flat tax countries

Barrios Cobos, Salvador; Ivaškaitė-Tamošiūnė, Viginta - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012203171

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Progressive tax reforms in flat tax countries

Barrios Cobos, Salvador; Ivaškaitė-Tamošiūnė, Viginta - 2019

Book / Working Paper

Progressive tax reforms in flat tax countries

Barrios Cobos, Salvador; Ivaškaitė-Tamošiūnė, Viginta - 2018

Book / Working Paper

Does the personal income flat tax fit with economic growth and inequality in Italy?

Socci, Claudio; D'Andrea, Silvia; Deriu, Stefano; … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013438568

Recent research on labor supply : implications for tax and transfer policy

Keane, Michael P. - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013397742

Flat tax system and heterogeneity of self-employment

Safarov, Sherzodbek; Abdurazzakova, Dilnovoz - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012879613

Jointly optimal taxes for different types of income

Hermle, Johannes; Peichl, Andreas - 2018

We develop and estimate a model of jointly optimal income taxes for different types of income. Compared to standard optimal tax formulas, optimal schedular income tax rates additionally depend on cross-elasticities between tax bases capturing fiscal externalities. We discuss two applications:...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011903808

Basic income and flat tax : the Italian scenario

Colombino, Ugo; Islam, Nizamul - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011928188

Bifurcation mechanism design : from optimal flat taxes to better cancer treatments

Yang, Ger; Basanta, David; Piliouras, Georgios - 2018

Small changes to the parameters of a system can lead to abrupt qualitative changes of its behavior, a phenomenon known as bifurcation. Such instabilities are typically considered problematic, however, we show that their power can be leveraged to design novel types of mechanisms. Hysteresis...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011849315

Mid-Term Effects of the Flat Rate Personal Income Tax in Hungary

Bartha, Zoltan - 2017

The objective of the paper is to examine whether the advantages and disadvantages mentioned in the literature of the flat rate income tax could be observed in Hungary. Personal income tax data provided by the Hungarian National Tax and Customs Administration was used to check the arguments. It...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012958742

‘Failure to Pay Any Poll Tax or Other Tax’ : The Constitutionality of Tax Felon Disenfranchisement

Speck, Sloan G. - 2017

If the government convicts a citizen under the tax evasion provisions of the Internal Revenue Code, some state disenfranchisement laws preclude that citizen — now a felon — from voting. In this sense, the right to vote depends on the payment of federal income taxes. The Constitution's...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012965136

Critiquing Reintroduction of Poll Tax in Malawi as Sustainable Counter Measure to Rapid Population Growth in Malawi

Kampanje, Brian Phiri - 2017

This is a conceptual paper that strived to explore reintroduction of poll tax as one of the effective mechanisms of controlling unsustainable population growth in Malawi which has since become cause concern for social and economic development. The study targeted men from age of fifteen to sixty...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012951944

Principles of Tax Modeling II : Flat or Non Flat? Which System is Better for Tax Collection Maximization

Martin Coronado, José-Manuel - 2017

This paper analyzes the quantitative benefits of switching from a flat tax regime to a progressive tax one, and viceversa. The tax model includes three scenarios of how the income of the tax payers are distributed and explain the different results. It also includes an extension of tax avoidance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012943576

Does a progressive PIT stabilize the economy? : a comparison of progressive and flat taxes

Krajewski, Piotr; Piłat, Katarzyna - 2017

The aim of the article is to examine the impact of progressive personal income tax rates and the effectiveness of this tax as an automatic economic stabilizer. The assessment of automatic stabilizers is based on the estimates of tax cyclical components. The study shows that the output elasticity...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011869887

Higher tax for top earners

Jin, Jim Y.; FitzRoy, Felix R. - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011631277

A note on time discretion and the welfare cost of lump-sum taxation

Sepúlveda, Cristián - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011824417

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A note on time discretion and the welfare cost of lump-sum taxation

Sepúlveda, Cristián - 2017

Book / Working Paper

Erbschaftsteuer : Flat-Tax-Modell schlecht für kleine Unternehmen

Beznoska, Martin; Hentze, Tobias - 2017

Ein Flat-Tax-Modell mit einer breiten Bemessungsgrundlage und einem einheitlichen Steuersatz würde die Erbschaftssteuer vereinfachen. Im Vergleich zum jetzigen Recht müssten dann Erben von kleinen und mittleren Unternehmen höhere Steuern zahlen, während große Erb- und Schenkungsfälle in...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011637593

Flat tax? Maybe not a bad idea after all

Castelluccio, Marco - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012662565