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  1. Wage income tax reforms and changes in tax burdens
    2000 - 2009
    Author: Brys, Bert
    Published: 2011
    Publisher:  OECD, Paris

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Universität Potsdam, Universitätsbibliothek
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
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    Series: OECD taxation working papers ; 10
    Subjects: Lohnsteuer; Steuerbelastung; OECD-Staaten
    Scope: Online-Ressource (PDF-Datei: 46 S., 1,30 MB), graph. Darst.
  2. Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland
    Author: Boss, Alfred
    Published: 2009
    Publisher:  ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft, Kiel

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  3. Environmental tax reform with irreversible investment, technological progress and unemployment
    Author: Scholz, Christian M.
    Published: 2011
    Publisher:  ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft, Kiel

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  4. Ein Modell zur Simulation des Lohnsteueraufkommens in der Bundesrepublik Deutschland
    Beschreibung und Anwendung
    Author: Boss, Alfred
    Published: 2009
    Publisher:  ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft, Kiel

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/1091
    Series: Kiel Working Paper ; 282
    Subjects: Lohnsteuer; Bruttoverdienst; Werbungskosten; Simulation; Lohnsteuer
    Other subjects: (stw)Simulation; (stw)Lohnsteuer; (stw)Deutschland; Simulation (STW); Lohnsteuer (STW); Deutschland (STW); Arbeitspapier; Graue Literatur
    Scope: Online-Ressource
    Notes:

    In: Kiel: Institut für Weltwirtschaft (IfW), 1987.
  5. Explizite und implizite Besteuerung geringer Arbeitseinkommen
    Aspekte der Armutsfalle in der Bundesrepublik Deutschland
    Author: Boss, Alfred
    Published: 2009
    Publisher:  ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft, Kiel

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  6. Ein Modell zur Simulation des Lohnsteueraufkommens in Deutschland
    Author: Boss, Alfred; Elendner, Thomas
    Published: 2000
    Publisher:  Kiel Institute for the World Economy (IfW), Kiel

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  7. Striking a balance
    optimal tax policy with labor market duality
    Author: Mbara, Gilbert; Tyrowicz, Joanna; Kokoszczyński, Ryszard
    Published: 2017
    Publisher:  University of Warsaw, Faculty of Economic Sciences, Warsaw

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 427 (241)
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    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
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    Series: Working papers / Faculty of Economic Sciences, University of Warsaw ; no. 2017, 12 = 241
    Subjects: Arbeitsmarkt; Sekundärmarkt; Nebentätigkeit; Steuervermeidung; Optimale Besteuerung; Lohnsteuer; Sozialversicherungsbeitrag; Laffer-Kurve; Dynamisches Gleichgewicht; USA; EU-Staaten
    Scope: 1 Online-Ressource (circa 50 Seiten), Illustrationen
  8. The consequences of tax reforms
    Author: Hohenthal, Michael
    Published: April 2018
    Publisher:  HECER, Helsinki

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 1 (428)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10138/234604
    Series: Discussion papers / Helsinki Center of Economic Research ; no. 428
    Subjects: Steuerreform; Lohnsteuer; Umsatzsteuer; Wohlfahrtsanalyse; Makroökonomisches Modell
    Scope: 1 Online-Ressource (circa 92 Seiten)
  9. Optimal factor income taxation in the presence of unemployment
    Published: 23 Apr. 2001
    Publisher:  Elinkeinoelämän Tutkimuslaitos, Helsinki

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 102 (758)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/63717
    Edition: [Elektronische Ressource]
    Series: ETLA discussion paper ; 758
    Subjects: Optimale Besteuerung; Kapitalertragsteuer; Lohnsteuer; Arbeitslosigkeit; Verhandlungstheorie des Lohnes; Steuerpolitik; Spieltheorie; Verhandlungstheorie; Kapitalmobilität; Theorie
    Scope: Online-Ressource, 16 p., text
    Notes:

    nBibliography
  10. Economic effects of taxing different organizational forms under a dual income tax
    Published: July 2003
    Publisher:  Univ., Dep. of Economics, Uppsala

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 95 (2003.19)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Working papers / Department of Economics, Uppsala University ; 2003:19
    Subjects: Duale Einkommensteuer; Lohnsteuer; Kapitalertragsteuer; Kapitalkosten; Theorie; Schweden; Norwegen; Finnland
    Scope: Online Ressource, 22 p. = 802 KB, text
    Notes:

    Record-last-verified: 20-11-03
  11. The optimal taxation of unskilled labor with job search and social assistance
    Published: June 2002
    Publisher:  Center for Economic Research, Tilburg

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 436 (2002.57)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Discussion paper / Center for Economic Research ; 2002-57
    Subjects: Lohnsteuer; Optimale Besteuerung; Arbeitsuche; Soziale Sicherheit; Theorie
    Scope: Online-Ressource, 78 p, = 991 Kb, text, ill
  12. Does it pay to work?
    Published: June 2002
    Publisher:  Federal Reserve Bank of Cleveland, Cleveland, Ohio

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 87 (0206)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Working paper / Federal Reserve Bank of Cleveland ; 0206
    Subjects: Steuerbelastung; Erwerbstätigkeit; Lohnsteuer; Steuerprogression; Anreiz; USA
    Scope: Online-Ressource, 82 p., text
  13. Vorschläge zur Steuerreform in Deutschland
    was bedeuten sie? : Was "kosten" sie?
    Published: Mar. 2004
    Publisher:  Inst. für Weltwirtschaft, Kiel

    Location:
    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Edition: [Elektronische Ressource]
    Series: Kieler Arbeitspapier ; 1205
    Subjects: Einkommensteuertarif; Steuerreform; Wirkungsanalyse; Lohnsteuer; Einkommensteuer; Steuereinnahmen; Steuervergünstigung; Deutschland
    Scope: Online-Ressource, 33 p., text, ill
    Notes:

    Zsfassung in engl. Sprache
  14. Public profit sharing
    Published: May 2001
    Publisher:  Univ. of Western Ontario, Dep. of Economics, London, Ontario

    Many countries suffer from persistently high unemployment rates. The scope for labour market reforms is often limited to measures that hurt neither shareholders nor workers. This paper develops a policy proposal, which allows the government to reduce... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 1124 (2001.2)
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    Many countries suffer from persistently high unemployment rates. The scope for labour market reforms is often limited to measures that hurt neither shareholders nor workers. This paper develops a policy proposal, which allows the government to reduce wage costs without changing the income positions as determined in the process of wage negotiations. It is shown that the introduction of public profit sharing, i.e. substituting profit share for social security contributions, can boost employment both in the short run and the long run. Calibrating the model and comparing the results with recent empirical findings about the impact of labour taxation confirm the theoretical findings.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/70419
    Edition: [Elektronische Ressource]
    Series: Research report / Department of Economics, University of Western Ontario ; 2001-2
    Subjects: Arbeitsmarktflexibilität; Arbeitslosenversicherung; Reform; Erfolgsbeteiligung; Verhandlungstheorie des Lohnes; Lohnsteuer; Steuerwirkung; Beschäftigungseffekt; Wohlfahrtsanalyse; Theorie; public profit sharing; trade unions; unemployment; labour market reform
    Scope: Online-Ressource, 23 p., text, ill
    Notes:

    Gesamttitel von der Homepage
  15. How labour ended up taxing itself
    the political consequences of a century of self-transformation of the German welfare state
    Author: Kemmerling, Achim
    Published: 2009
    Publisher:  Univ., Sonserforschungsbereich 597 Staatlichkeit im Wandel, Bremen

    This paper investigates the long-term evolution of the tax system in Germany to explain why the political left has increasingly expanded taxation to its own clientele. The paper contrasts the second half of the 19th with the second half of the 20th... more

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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    This paper investigates the long-term evolution of the tax system in Germany to explain why the political left has increasingly expanded taxation to its own clientele. The paper contrasts the second half of the 19th with the second half of the 20th century to show that some of the underlying parameters of tax systems have changed over time. In particular these are the existence of a mature welfare state and the significance of real wages as a tax base. Moreover, the paper selectively uses comparisons with the United Kingdom (UK) to show that where these conditions are absent the structure of the tax system is very different and taxes labour much less than in Germany. In this sense the British selftransformation of the welfare state has had very different political consequences than the German Das Diskussionspapier untersucht die langfristige Entwicklung des Steuersystems in Deutschland und erklärt, warum die politische Linke sich in zunehmendem Maße selbst besteuert. Dazu werden die zweiten Hälften des 19. und 20. Jahrhunderts miteinander verglichen, um zu zeigen, dass die zugrunde liegenden Rahmenbedingungen des Steuersystems sich verändert haben. Zu letzteren zählen insbesondere der Wohlfahrtsstaat und die Reallöhne als Steuerbasis. Zudem werden Vergleiche mit der Entwicklung im Vereinigten Königreich gezogen. Dadurch wird deutlich, dass, wo diese Rahmenbedingungen sich anders entwickelt haben, sich auch das Steuersystem anders entwickelte, und dass vor allem Arbeitnehmer weniger besteuert werden. In diesem Sinne hatte die Selbsttransformation des britischen Wohlfahrtsstaates ganz andere politische Konsequenzen als die deutsche.

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/27905
    Series: TranState working papers ; 80
    Subjects: Lohnsteuer; Steuersystem; Steuergeschichte; Sozialstaat; Sozialreform; Deutschland; Großbritannien
    Scope: Online-Ressource (21 S.), graph. Darst.
  16. Flexible outsourcing and the impacts of labour taxation in European welfare states
    Author: Koskela, Erkki; Poutvaara, Panu
    Published: 2008
    Publisher:  Centre for Economic and Business Research, Copenhagen

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 197 (2010.15)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10398/7696
    Series: Discussion paper / CEBR ; 2008,15
    Subjects: Outsourcing; Arbeitsmarktsegmentation; Lohnsteuer; Qualifikation; Lohnstruktur; Sozialstaat; Europa
    Scope: Online-Ressource (39 S., 183.1 KB)
  17. European vs. American hours worked
    assessing the role of the extensive and intensive margins
    Published: 2008
    Publisher:  IZA, Bonn

    Europeans have worked less than Americans since the 1970s. In this paper, we quantify the relative importance of the extensive and intensive margins of aggregate hours of market work on the observed differences. Our counterfactual exercises show that... more

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    DS 4 (3846)
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    Europeans have worked less than Americans since the 1970s. In this paper, we quantify the relative importance of the extensive and intensive margins of aggregate hours of market work on the observed differences. Our counterfactual exercises show that the two dimensions of the extensive margin, the employment rate and the participation rate, explain the most of the total-hours-gap between regions. Moreover, both ratios have similar weight. Conversely, the intensive margin, measured by the number of hours worked per employee, has the smallest role. -- Hours of market work ; participation ; employment ; intensive and extensive margins

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/35353
    Series: IZA discussion papers ; 3846
    Subjects: Arbeitszeit; Erwerbstätigkeit; Arbeitslosigkeit; Lohnsteuer; Arbeitsmarktstatistik; Europa; USA
    Scope: Online-Ressource (PDF-Datei: 19 S.), graph. Darst.
  18. Bargaining frictions, labor income taxation and eonomic peformance
    Author: Auray, Stéphane; Danthine, Samuel
    Published: 2008

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working papers / Málaga Economic Theory Research Center ; 2008,1
    Subjects: Suchtheorie; Arbeitsmarkt; Lohnsteuer; Teilzeitarbeit; Verhandlungstheorie des Lohnes; Theorie; OECD-Staaten
    Scope: Online-Ressource (36 S.), graph. Darst.
  19. On the equivalence between labor and consumption taxation
    Author: Panteghini, Paolo
    Published: 2009
    Publisher:  CESifo, München

    This article studies the equivalence between labor and consumption taxes in a stochastic context, where the government can undertake an active portfolio management strategy by investing in both risk-free and risky assets. Using a two-period model we... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 63 (2593)
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    This article studies the equivalence between labor and consumption taxes in a stochastic context, where the government can undertake an active portfolio management strategy by investing in both risk-free and risky assets. Using a two-period model we show that such taxes let consumers make the same decisions, and can finance the same amount of government spending in each period. -- Consumption and labor taxation ; equivalence ; risk

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/26638
    RVK Categories: QB 910
    DDC Categories: 330
    Series: Array ; 2593
    Subjects: Lohnsteuer; Verbrauchsteuer; Öffentliche Einnahmen; Öffentliche Ausgaben; Risiko; Stochastischer Prozess; Portfolio-Management; Theorie
    Scope: Online-Ressource (13 S.)
    Notes:

    Parallel als Druckausg. erschienen
  20. Optimal taxation of risky human capital
    Author: Jacobs, Bas; Schindler, Dirk; Yang, Hongyan
    Published: 2009
    Publisher:  CESifo, München

    In a model with ex-ante homogenous households, earnings risk and a general earnings function, we derive the optimal linear labor tax rate and optimal linear education subsidies. The optimal income tax trades off social insurance against incentives to... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 63 (2529)
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    In a model with ex-ante homogenous households, earnings risk and a general earnings function, we derive the optimal linear labor tax rate and optimal linear education subsidies. The optimal income tax trades off social insurance against incentives to work and to invest in human capital. Education subsidies are not used for social insurance, but are only targeted at off-setting the distortions of the labor tax and internalizing a fiscal externality. Both optimal education subsidies and tax rates increase if labor and education are more complementary, since education subsidies indirectly lower labor tax distortions by stimulating labor supply. Optimal education subsidies (taxes) also correct non-tax distortions arising from missing insurance markets. Education subsidies internalize a positive (negative) fiscal externality if there is underinvestment (overinvestment) in education due to risk. Education policy unambiguously allows for more social insurance if education is a risky activity. However, if education hedges against labor market risk, optimal tax rates could be lower than without education subsidies. -- Labor taxation ; human capital investment ; education subsidies ; idiosyncratic risk ; risk properties of human capital

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/26574
    Series: Array ; 2529
    Subjects: Lohnsteuer; Bildungsinvestition; Subvention; Optimale Besteuerung; Humankapital; Risiko; Soziale Sicherheit; Theorie
    Scope: Online-Ressource (PDF-Datei: 28 S., 458 KB)
  21. Is there scope for gains from revenue-neutral labor tax reforms with flexible outsourcing?
    Author: Koskela, Erkki; Poutvaara, Panu
    Published: 2009
    Publisher:  IZA, Bonn

    We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under Nash wage bargaining and flexible outsourcing. A revenue-neutral increase in the wage tax progression will decrease the negotiated... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 4 (3984)
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    We study the effects of revenue-neutral labor tax reforms in an imperfectly competitive domestic labor market under Nash wage bargaining and flexible outsourcing. A revenue-neutral increase in the wage tax progression will decrease the negotiated wage rate, increase domestic labor demand and decrease international outsourcing. In the presence of wage tax exemption, a lower payroll tax and a higher wage tax will increase domestic labor demand and decrease international outsourcing. The effect on the negotiated wage rate is positive with sufficiently strong labor market imperfections, and ambiguous with sufficiently weak labor market imperfections. -- Flexible outsourcing ; wage bargaining ; employment ; tax-revenue neutral labor tax reforms

     
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/35571
    Series: IZA discussion papers ; 3984
    Subjects: Lohnsteuer; Steuerreform; Steuerinzidenz; Outsourcing; Tarifverhandlungen; Beschäftigungseffekt; Theorie
    Scope: Online-Ressource (PDF-Datei: 32 S.)
  22. Is there scope for gains from revenue
    neutral labor tax reforms with flexible outsourcing?
    Author: Koskela, Erkki; Poutvaara, Panu
    Published: Jan. 2009
    Publisher:  HECER, Helsinki

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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    VS 1 (249)
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    Source: Union catalogues
    Language: English
    Media type: Book
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    Series: Discussion papers / Helsinki Center of Economic Research ; 249
    Subjects: Lohnsteuer; Steuerreform; Steuerinzidenz; Outsourcing; Tarifverhandlungen; Beschäftigungseffekt; Theorie
    Scope: Online-Ressource (33 S., 165 KB)
  23. Globalisation and the mix of wage and profit taxes
    Published: Febr. 2006
    Publisher:  Norwegian School of Economics and Business Administration, Dep. of Economics, Bergen

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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 106 (2006.18)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Discussion paper / Norwegian School of Economics and Business Administration, Department of Economics ; 2006,18
    Subjects: Unternehmensbesteuerung; Lohnsteuer; Steuerbelastung; Neue politische Ökonomie; Globalisierung; Kapitalmobilität; Multinationales Unternehmen; Steuerwettbewerb; Schätzung; OECD-Staaten
    Scope: Online-Ressource, 32 S., Text, graph. Darst.
    Notes:

    nBibliography
  24. Der deutsche Einkommensteuertarif: weiterhin eine Wachstumsbremse?
    Published: Dec. 2006
    Publisher:  Inst. für Weltwirtschaft, Kiel

    The structure of income taxation in Germany implies that the marginal and the average tax rates will rise in the course of the coming yearseven if the increase of nominal incomes is modest. The elasticity of the wage income tax revenues with respect... more

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    Staats- und Universitätsbibliothek Bremen
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    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    Location:
    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    Location:
    Universitätsbibliothek Kiel, Zentralbibliothek
    Signature:
    EWP 1
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    The structure of income taxation in Germany implies that the marginal and the average tax rates will rise in the course of the coming yearseven if the increase of nominal incomes is modest. The elasticity of the wage income tax revenues with respect to gross wages amounts to about 1.9, assuming that average wages rise by 1.5 percent per year; such wage increases would probably mean that real wages remain constant. The rising tax rates impair the incentive to work and dampen the growth of potential output. Regular tax rate cuts would seem to be necessary to avoid bracket creep. Indexation of the income tax system might be a real option for economic policy.

     
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Series: Kieler Arbeitspapier ; 1304
    Subjects: Einkommensteuertarif; Lohnsteuer; Steuerbelastung; Steuereinnahmen; Elastizität; Deutschland
    Scope: Online-Ressource, 23 S., Text
    Notes:

    Zsfassung in engl. Sprache
  25. Minimum wages, minimum labour costs and the tax treatment of low-age employment
    Published: 16 Jan. 2007
    Publisher:  OECD, Paris

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1542 (46)
    Inter-library loan:
    No inter-library loan

    Location:
    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    Inter-library loan:
    No inter-library loan
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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: OECD social, employment and migration working papers ; 46
    Subjects: Mindestlohn; Lohnsteuer; OECD-Staaten; Minimum wage; Labor costs; Wages
    Scope: Online-Ressource, 23 S. = 256 KB, Text, graph. Darst.
    Notes:

    Zsfassung in franz. Sprache

    Literaturverz. S. 21