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370 Ergebnisse, ab 311
  • DIW Berlin - Politikberatung kompakt 63 / 2012

    The Retrospective Evaluation of Elements of the VAT System: The Case of Germany; Research Project on Behalf of the European Commission, TAXUD

    2012| Richard Ochmann, Stefan Bach, Martin Beznoska
  • Referierte Aufsätze Web of Science

    Multi-family Households in a Labour Supply Model: A Calibration Method with Application to Poland

    Models of cooperative and noncooperative behaviour opened the household "black box" and allowed for individual treatment of partners in couples. However, labour supply literature has so far largely ignored a broader issue - the distinction of single versus multi-family ("complex") households. We propose a method to account for multi-family household structure by borrowing from recent applications of ...

    In: Applied Economics 44 (2012), 22, S. 2907-2919 | Peter Haan, Michal Myck
  • Externe Monographien

    Do Wealthier Households Save More? The Impact of the Demographic Factor

    Bonn: IZA, 2012, 20 S.
    (Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 6567)
    | Ansgar Belke, Christian Dreger, Richard Ochmann
  • Externe Monographien

    Do Wealthier Households Save More? The Impact of the Demographic Factor

    Essen: RWI, 2012, 22 S.
    (Ruhr Economic Papers ; 338)
    | Ansgar Belke, Christian Dreger, Richard Ochmann
  • Diskussionspapiere 1211 / 2012

    Do Wealthier Households Save More? The Impact of the Demographic Factor

    This paper investigates the relationship between wealth, ageing and saving behaviour of private households by using pooled cross sections of German consumption survey data. Different components of wealth are distinguished, as their impact on the savings rate is not homogeneous. On average, the effect attributed to real estate dominates the other components of wealth. In addition, the savings rate strongly ...

    2012| Ansgar Belke, Christian Dreger, Richard Ochmann
  • Externe Monographien

    Lifetime Earnings Inequality in Germany

    London: CEPR, 2012, 49 S.
    (Discussion Paper Series / Centre for Economic Policy Research ; 8929)
    | Timm Bönke, Giacomo Corneo, Holger Lüthen
  • Externe Monographien

    Optimal Top Marginal Tax Rates under Income Splitting for Couples

    This paper provides formulas for optimal top marginal tax rates when couples are taxed according to income splitting between spouses, consumption is taxed, and the skill distribution is unbounded. Optimal top marginal income tax rates are computed for Germany using a dataset that includes the tax returns of all German top taxpayers. We find that the optimal top marginal tax rate converges to about ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2011, 24 S.
    (Discussion Paper / School of Business & Economics ; 2011,21)
    | Stefan Bach, Giacomo Corneo, Viktor Steiner
  • Externe Monographien

    Effective Taxation of Top Incomes in Germany

    We exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find that the top percentile of the income distribution pays an effective average tax rate of 30.5 percent and contributes ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2011, 23 S.
    (Discussion Paper / School of Business & Economics ; 2011,18)
    | Stefan Bach, Giacomo Corneo, Viktor Steiner
  • Externe Monographien

    A Wealth Tax on the Rich to Bring down Public Debt? Revenue and Distributional Effects of a Capital Levy

    The idea of higher wealth taxes to finance the mounting public debt in the wake of the financial crises is gaining ground in several OECD countries. We evaluate the revenue and distributional effects of a one-time capital levy on personal net wealth that is currently on the German political agenda. We use survey data from the German Socio-Economic Panel (SOEP) and estimate the net wealth distribution ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2011, 22 S.
    (Discussion Paper / School of Business & Economics ; 2011,10)
    | Stefan Bach, Martin Beznoska, Viktor Steiner
  • Externe Monographien

    Beschäftigungswirkungen von Lohnsubventionen und Mindestlöhnen: zur Reform des Niedriglohnsektors in Deutschland

    In diesem Beitrag werden die Beschäftigungswirkungen von Lohnsubventionen und eines Mindestlohnes für Deutschland analysiert. Studien zum Mindestlohn im Baugewerbe und Simulationen zu einem allgemeinen Mindestlohn weisen einhellig auf Beschäftigungsverluste durch einen gesetzlichen Mindestlohn für die Bundesrepublik hin. Die Größenordnung hängt vom Mindestlohnniveau, Gütermarktreaktionen und der Reichweite ...

    Berlin: Freie Univ. Berlin, FB Wirtschaftswiss., 2011, 20 S.
    (Discussion Paper / School of Business & Economics ; 2011,4)
    | Kai-Uwe Müller, Viktor Steiner
370 Ergebnisse, ab 311
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