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Searched for Tax progressivity.
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• Events // 17.10.2024

  Tax Evasion through Product Misclassification in the Presence of Multiple VAT Rates Evidence for Greece

  avenues for tax evasion from product misclassification. Unless e-billing is widely adopted, progress in the incorporation of information from third-party reporting alone cannot resolve tax evasion from [...] Using firm-level, administrative tax information from Greece, this paper, presented in the ZEW Research Seminar, explores VAT evasion through a relatively understudied channel; product misclassification
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  News // 27.05.2024

  Strengthening Germany as a Centre of Innovation

  high-tax country in terms of corporate taxation (see also Figure 2). The Mannheim Tax Index determines the effective average tax burden for a hypothetical investment. In addition to tax rates, tax bases [...] and interest deductibility) are also taken into account. Germany’s tax burden was once in the middle of the pack. However, the tax cuts for companies in the USA, the UK and France since 2017 have pushed [...] (OECD), Germany is at the top end of countries in terms of taxes and duties. However, highly qualified people tend to move to places where tax rates are low. These highly skilled professionals are needed
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  News // 23.04.2024

  “The AI Act Shouldn’t Stifle the Market Dynamics“

  online branch in Germany doesn’t mean you can do the same in France. Tax law is also different. Here, we are not making any progress at all. And this sets us apart – despite our size – from the US domestic
• Events // 20.03.2024

  Consumption Choices and Earnings Expectations Empirical Evidence and Structural Estimation

  of the wealth distribution. Furthermore, households with advance information prefer less progressive earnings taxes.
• Events // 28.02.2024

  The Electric Vehicle Rebound Effect

  users often complain about range anxiety. Other differences include noise level and vehicle weight. Progress in the range of newer EVs and greater presence of charging stations in the last few years should [...] benefits of EVs. At the same time, policies that increase gasoline prices (such as carbon/gasoline tax) should shift VMT away from ICE vehicles and towards EVs. Understanding the substitutability between
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  News // 26.01.2024

  Reliable Fiscal Rules Becoming Increasingly Important

  the long-term real interest rate r . The variable g gives an indication of how the ability to levy taxes develops over time. The variable r is instrumental in determining the interest burden on government [...] According to Blanchard, this means the maximum margin for debt, as perceived by the markets, is progressively waning. Without external guarantees from the EU or the ECB, Europe’s deeply indebted countries
• Publications // 28.08.2023

  ZEW Monthly - 08/2023 – Industrial Dynamics

  economy. Especially new firms contribute to economic development and social progress, drive innovation, promote trade, pay taxes, and create jobs. At the same time, they have to master many challenges,
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  News // 26.10.2022

  For a Double Dividend in Climate Policy

  liable to income tax receive an energy allowance of 300 euros via their pay slip, which they have to pay tax on. Self-employed persons receive this lump sum through a reduced advance tax payment. Recipients [...] population. On the other hand, such a measure, i.e. CO 2 pricing together with climate income, is ‘progressive’ in tax terms: Wealthy households take the burden, poorer households are relieved. This is because [...] relatively high taxes, which reduces the incentive to work many hours. A major area of research in economics is therefore concerned with the question of how such inefficiencies in tax collection can be
• Publications // 29.06.2022

  Refereed Journal - Austerity and Distributional Policy

  com/topics/economics-econometrics-and-finance/income-tax-rate" title="Learn more about income tax rates from ScienceDirect's AI-generated Topic Pages">income tax rates on top earners, but not on average [...] local non-linear income taxes progressively. They do not adjust other fiscal policies. College-educated mayors are more likely than less educated mayors to implement progressive reforms, and they perform
• Events // 28.09.2022

  Nanak Kakwani’s Legacy on the Study of Income Inequality, Poverty, and Tax Progressivity Launch of the Special Issue of the Journal of Income Distribution

  honor of Professor Nanak Kakwani’s contribution to the study of income inequality, poverty and tax progressivity.    Professor Nanak Kakwani made important contributions at the theoretical [...] theory, applied econometrics, applied welfare economics, pro-poor growth, inequality, poverty, progressivity of taxation, standard of living, social protection, price indices, and development economics.