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Gesucht nach "Tax progressivity".
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• Veranstaltungen // 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

  Diese Veranstaltung findet in englischer Sprache statt. Weitere Informationen inklusive Abstract auf der englischsprachigen Veranstaltungsseit
• Veranstaltungen // 28.10.2021

  On the Political Economy of Labour Income Tax Progressivity

  Diese Veranstaltung findet in englischer Sprache statt. Weitere Informationen inklusive Abstract auf der englischsprachi
• Publikationen // 23.06.2020

  ZEW Discussion Paper - Austerity and Distributional Policy

  municipalities in setting non-linear income taxes and the exogenous introduction of a fiscal rule to show that austerity increases income tax progressivity. Consistent with this evidence, we find that [...] with higher marginal tax rates on top- but not on average-earners. The increase in progressivity in Italy is driven by high-skilled mayors, while low-skilled mayors raise taxes uniformly. In the election
• Veranstaltungen // 16.02.2018

  Inequality and Poverty Across Generations in Europe

  expenditure policy. Finally, tax reform could rebalance the tax burden across generations and increase the redistributive impact of taxation, by increasing progressivity on income taxes and by giving a greater [...] be given incentives to hire young people, including through targeted reductions in the labor tax wedge or tax credits at the lower end of the wage scale. A better integration of the young into the labor [...] greater redistributive role to taxes on capital income and wealth.
• Veranstaltungen // 12.03.2015

  Consumption Taxes, Income Taxes, and Revenue Stability - States and the Great Recession

  higher income tax shares and higher consumption tax shares are associated with higher average tax burdens, a higher income tax share increases state progressivity, while a higher consumption tax share makes [...] the personal income tax and taxes on consumption on the level and distribution of tax burdens across states, using Citizens for Tax Justice microsimulation estimates for all states. We find that while both [...] volatile tax bases, but that this volatility did not systematically translate into more volatile tax revenues. We then use predicted tax burdens from the first stage to simulate the change in state taxes during
• Publikationen // 20.10.2009

  ZEW Discussion Paper - Optimal Tax Progressivity in Unionised Labour Markets: What are the Driving Forces?

  In der wirtschaftspolitischen Diskussion wird die Progressivität der Einkommensteuer vor allem als ein Instrument der Umverteilung gesehen. Je höher die Progression, desto mehr Umverteilung von Reich
• Publikationen // 22.06.2015

  ZEW Discussion Paper - Shifting Taxes from Labor to Consumption: More Employment and more Inequality

  the effect of shifting taxes from labor income to consumption on labor supply and the distribution of income in Germany. We simulate stepwise increases in the value-added tax (VAT) rate, which are compensated [...] compensated by revenue-neutral reductions in income-related taxes. We differentiate between the personal income tax (PIT) and social security contributions (SSC). Based on a dual data base and a microsimulation [...] such a tax shift in the short run. When accounting for labor supply adjustments, the adverse distributional impact persists for PIT reductions, while the overall effects on inequality and progressivity become
• Publikationen // 15.07.2015

  ZEW Discussion Paper - Tax Progressivity and the Trade Union's Fallback-Option

  When we analyse the labour market consequences of labour tax reforms in a model of firm-union wage bargaining, minor changes in the formulation of the union`s fallback option can have drastic effects.
• Publikationen // 01.06.2010

  ZEW Discussion Paper - Optimal Tax Progressivity in Unionised Labour Markets: Simulation Results for Germany

  Wie hoch ist der optimale Grad der Steuerprogression, wenn Arbeitsangebot und Löhne endogen sind und sich Haushalte in mehreren Dimensionen unterscheiden? Diese Frage wird mittels eines gekoppelten, n