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134 results, from 131
Diskussionspapiere 542 / 2005

Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?

In this paper, we address the question whether family support via the income tax system is more generous in France than in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular belief that French high income families ...

2005| Alexandre Baclet, Fabien Dell, Katharina Wrohlich
Diskussionspapiere 532 / 2005

Top Incomes and Top Taxes in Germany

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to complete sampling, we can deliver a very precise description of very high incomes, in terms of both distribution and composition by source. We also provide a measure ...

2005| Stefan Bach, Giacomo Corneo, Viktor Steiner
Monographien

Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off?

Bonn: IZA, 2005, 39 S.
(Discussion Paper Series / Forschungsinstitut zur Zukunft der Arbeit ; 1894)
| Alexandre Baclet, Fabien Dell, Katharina Wrohlich
Diskussionspapiere 417 / 2004

Are There Any Class Size Effects on Early Career Earnings in West Germany?

The paper analyses the effect of class size, which stands proxy for school quality, on early career earnings. Using confidential district level information from the German Socio-Economic Panel (GSOEP), it is demonstrated that class size has no discernible effect on early career earnings. This finding is robust to changes in specification and the choice of sub-samples. The economic literature focused ...

2004| Hans J. Baumgartner
134 results, from 131
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