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Zeitungs- und Blogbeiträge
In:
Süddeutsche Zeitung
(14.09.2021), S. 16
| Stefan Bach
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DIW Wochenbericht 50 / 2021
In Deutschland sind die Vermögen sehr ungleich verteilt. Um die hohe Ungleichheit langfristig zu reduzieren, könnte die neue Bundesregierung das Wohneigentum, die ergänzende Altersvorsorge und sonstiges Vorsorgesparen stärker fördern. Deutlich schneller und effektiver könnte ein Grunderbe die Vermögensungleichheit senken. In diesem Bericht wird ein Grunderbe von bis zu 20 000 Euro simuliert, das an ...
2021| Stefan Bach
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DIW Wochenbericht 50 / 2021
2021| Stefan Bach, Erich Wittenberg
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DIW Wochenbericht 50 / 2021
2021| Stefan Bach, Claus Michelsen
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DIW Weekly Report 49-52 / 2021
Wealth is very unequally distributed in Germany. To effect a long-term reduction, the new Federal Government could focus on more effectively promoting home ownership, supplementary retirement provision, and other precautionary savings. However, a universal capital endowment could decrease wealth inequality much more rapidly and successfully. In this report, a universal capital endowment of up to 20,000 ...
2021| Stefan Bach
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Externe Monographien
We review income and wealth inequality in Germany and its trends. We hierarchize its drivers andderive possible options for policy makers. A focus should be placed on reforming the labour market,reforming the tax and transfer system and taxing capital income or wealth to target the underlyinginequality, which contributes significantly to the increase in inequality of net household incomes.Targeting ...
Berlin:
Forum for a New Economy,
2021,
98 S.
(Forum for a New Economy Working Papers ; 5)
| Stefan Bach, Markus M. Grabka, Marc C. Adam
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Externe referierte Aufsätze
Theory suggests that large firms are more likely to engage in lobbying behaviour and are geographically more mobile compared with smaller entities. Conditional on jurisdiction size, policy choices are thus predicted to depend on the shape of a jurisdiction's firm size distribution, with more business-oriented policies being enacted if jurisdictions host large firms. The paper empirically tests this ...
In:
Canadian Journal of Economics
54 (2021), 2, S. 812-839
| Nadine Riedel, Martin Simmler
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DIW Weekly Report 27/28 / 2021
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 proposals that could increase tax revenue, improve the efficiency of the tax system, and reduce wealth and income inequality. In the case of property tax, value-based ...
2021| Stefan Bach, Sebastian Eichfelder
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DIW Wochenbericht 27 / 2021
Immobilien werden in Deutschland vergleichsweise gering besteuert. Vor allem Wohlhabende profitieren von zahlreichen Steuerprivilegien. Dieser Bericht beschreibt den Status quo der Immobilienbesteuerung in Deutschland und skizziert Reformvorschläge, die das Steueraufkommen und die Effizienz des Steuersystems erhöhen sowie die Vermögensund Einkommensungleichheit reduzieren könnten. Bei der Grundsteuer ...
2021| Stefan Bach, Sebastian Eichfelder
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Externe referierte Aufsätze
Across the world, tax exemptions for jobs with low earnings intend to incite non-participating workers to rejoin the labor market. However, such tax exemptions may also have negative equilibrium effects. The German minijob tax exemption offers a convenient case to identify equilibrium effects as it applies to some but not to other low-wage jobs. We build and estimate a structural job search model with ...
In:
Labour Economics
69 (2021), 101976, 15 S.
| Luke Haywood, Michael Neumann