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Displaying results 1 to 19 of 19.

  1. Demographics and the politics of capital taxation in a life-cycle economy
    Published: 2006
    Publisher:  Univ. of Southampton, School of Social Sciences, Economics Division, Southampton

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1000 (0610)
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    Language: English
    Media type: Book
    Format: Print
    Series: Discussion papers in economics and econometrics ; 0610
    Subjects: Bevölkerungsentwicklung; Steuerpolitik; Lohnsteuer; Kapitalertragsteuer; Overlapping Generations; Lebenszyklus; USA
    Scope: 44 S., graph. Darst.
  2. Optimal control of externalities in the presence of income taxation
    Published: 2006
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1 (12339)
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    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    82/766 B-12339
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    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 12339
    Subjects: Externer Effekt; Optimale Besteuerung; Lohnsteuer; Spezielle Verbrauchsteuer; Theorie
    Scope: 25 S.
    Notes:

    Literaturverz. S. 24 - 25

    Internetausg.: papers.nber.org/papers/w12339.pdf - lizenzpflichtig

  3. Un exercice de TVA sociale
    Published: 2006

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 659 (2006.07)
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    Source: Union catalogues
    Language: French
    Media type: Book
    Format: Print
    Series: Série des documents de travail du CREST ; 2006,07
    Subjects: Umsatzsteuer; Steuerreform; Lohnsteuer; Beschäftigungseffekt; Wirkungsanalyse; Frankreich
    Scope: 18 S.
    Notes:

    Zsfassung in franz. Sprache

  4. Globalisation and the mix of wage and profit taxes
    Published: Febr. 2006
    Publisher:  Norwegian School of Economics and Business Administration, Dep. of Economics, Bergen

    Niedersächsische Staats- und Universitätsbibliothek Göttingen
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    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

  5. 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

    Staats- und Universitätsbibliothek Bremen
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    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
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    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

  6. Taxing human capital efficiently
    the double dividend of taxing non-qualified labour more heavily than qualified labour
    Published: Sept. 2006
    Publisher:  IZA, Bonn

    Assuming decreasing returns to education and the endogenous supply of qualified and non-qualified labour it is shown to be efficient to supplement a consumption tax with positive incentives for education. If the return from education is isoelastic... more

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    Assuming decreasing returns to education and the endogenous supply of qualified and non-qualified labour it is shown to be efficient to supplement a consumption tax with positive incentives for education. If the return from education is isoelastic and if the choice is between (i) subsidizing the monetary cost of education and (ii) taxing non-qualified labour income more heavily than qualified labour income while keeping the effective cost of education constant, the latter policy is shown to be second-best efficient. In particular, any tax distortions should be constrained to labour choices while the choice of education should remain undistorted. The result holds for arbitrary utility functions.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/33859
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 2328
    Subjects: Bildungsverhalten; Lohnsteuer; Optimale Besteuerung; Qualifikation; Doppelte Dividende; Theorie
    Scope: Online-Ressource, 25 S., Text
  7. Optimal control of externalities in the presence of income taxation
    Published: 2006

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1002 (547)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / John M. Olin Center for Law, Economics, and Business, Harvard Law School ; 547
    Subjects: Wohlfahrtsökonomik; Externer Effekt; Pareto-Optimum; Umweltpolitik; Second Best; Verbrauchsteuer; Lohnsteuer; Ökonometrisches Modell
    Scope: 25 S.
    Notes:
  8. Pareto-improving bequest taxation
    Published: Aug. 2006
    Publisher:  IZA, Bonn

    Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show that in the presence of wage taxation, a small bequest tax may improve efficiency in an overlapping-generations framework with only... more

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    Altruistic parents may transfer resources to their offspring by providing education, and by leaving bequests. We show that in the presence of wage taxation, a small bequest tax may improve efficiency in an overlapping-generations framework with only intended bequests, by enhancing incentives of parents to invest in their children's education. This result holds even if the wage tax rate is held constant when introducing bequest taxation. We also calculate an optimal mix of wage and bequest taxes with alternative parameter combinations. In all cases, the optimal wage tax rate is clearly higher than the optimal bequest tax rate, but the latter is generally positive when the required government revenue in the economy is sufficiently high.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/33914
    Series: Discussion paper series / Forschungsinstitut zur Zukunft der Arbeit ; 2277
    Subjects: Erbschaftsteuer; Optimale Besteuerung; Bildungsinvestition; Intergenerationale Übertragung; Lohnsteuer; Overlapping Generations; Pareto-Optimum; Theorie
    Scope: Online-Ressource, 31, [1] S., Text, graph. Darst.
  9. Tax competition and partial coordination
    Author: Wehke, Sven
    Published: 2006
    Publisher:  Univ., FEMM, Magdeburg

    Universitätsbibliothek Braunschweig
    2849-4135
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    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
    ZA 15240 (2006,1/16)
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1300 (2006.2)
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    Universität Potsdam, Universitätsbibliothek
    05020490
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Working paper series / Otto von Guericke University, FEMM, Faculty of Economics and Management ; 2006,2
    Subjects: Steuerwettbewerb; Steuerharmonisierung; Kapitalertragsteuer; Lohnsteuer; Wohlfahrtsanalyse; Theorie
    Scope: 20 S
  10. The effect of taxes on efficiency and growth
    Published: 2006
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1 (12201)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 12201
    Subjects: Lohnsteuer; Kapitalertragsteuer; Steuerwirkung; Effizienz; Wirtschaftswachstum; Theorie
    Scope: 25 S.
    Notes:

    Internetausg.: papers.nber.org/papers/w12201.pdf - lizenzpflichtig

  11. Tax law changes, income shifting and measured wage inequality
    evidence from India
    Published: 2006
    Publisher:  National Bureau of Economic Research, Cambridge, Mass.

    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    W 1 (12240)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 12240
    Subjects: Steuerreform; Lohnsteuer; Steuerwirkung; Steuervermeidung; Selbstverwalteter Betrieb; Indien
    Scope: 26, [14] S., graph. Darst.
    Notes:

    Literaturverz. S. 23- 26

    Internetausg.: papers.nber.org/papers/w12240.pdf - lizenzpflichtig

  12. Statistik der Lohnsteuer
    Published: 2006-2020
    Publisher:  Statistik Austria, Wien

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    1 D 14179
    2005(2006) - 2014(2015)
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    Deutsche Nationalbibliothek
    Z 2006 CRA 192
    2004(2006) - 2019(2020)
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Y 30278
    2004(2006) - 2011(2012)
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    Mannheimer Zentrum für Europäische Sozialforschung, Bibliothek
    A/SERIES/51.4
    2004(2006) - 2019(2020)
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Data medium; Multimedia
    Subjects: Lohnsteuer; Steuerstatistik; Österreich
    Scope: CD-ROMs, 12 cm
    Notes:

    Hauptsacht. von der Beil

    2020 fortgesetzt als Druck-Ausgabe und als Online-Ausgabe

  13. Globalisation and the mix of wage and profit taxes
    Published: Febr. 2006
    Publisher:  CESifo, München

    This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their corporate tax... more

    Staats- und Universitätsbibliothek Bremen
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    This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their corporate tax rate, relative to the wage tax, either when preferences for public goods increase or when a rising share of capital is employed in multinational firms. The predicted relationships are tested using panel data for 23 OECD countries for the period 1980 through 2001. The results of the empirical analysis support our central hypotheses.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Array ; 1678
    Subjects: Unternehmensbesteuerung; Lohnsteuer; Steuerbelastung; Neue politische Ökonomie; Globalisierung; Kapitalmobilität; Multinationales Unternehmen; Steuerwettbewerb; Schätzung; OECD-Staaten
    Scope: Online-Ressource, 32 S. = 347 KB, Text, graph. Darst.
  14. Vergütung bei internationalen Mitarbeiterentsendungen
    Steuerliche und sozialversicherungsrechtliche Aspekte und Gestaltungsansätze unter Berücksichtigung von komplexen Vergütungsstrukturen und Altersvorsorgeaufwendungen
    Published: 2006
    Publisher:  Deutscher Universitäts-Verlag, Wiesbaden

    Universitätsbibliothek Braunschweig
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    Technische Universität Hamburg, Universitätsbibliothek
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    Bibliothek der Hochschule Hannover
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    Bibliothek im Kurt-Schwitters-Forum
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    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    No inter-library loan
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    Otto-von-Guericke-Universität, Universitätsbibliothek
    eBook Springer
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    eBook Springer
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    früher: EBS Universität für Wirtschaft und Recht, Learning Center, Standort Wiesbaden, Fachbibliothek Rechtswissenschaften
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    Volltext (lizenzpflichtig)
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9783835093232
    Other identifier:
    RVK Categories: QV 350 ; QP 416 ; QL 611
    Edition: 1. Aufl.
    Series: Array
    Subjects: Lohn; Lohnsteuer; Einkommensteuer; Sozialversicherungsbeitrag; Altersvorsorge; Krankenversicherung; Unfallversicherung; Arbeitslosenversicherung; Doppelbesteuerung; Internationales Abkommen; Deutschland; Welt; Economics; Taxation
    Scope: Online-Ressource, v.: digital
  15. Did the pattern of aggregate employment growth change in the Euro area in the late 1990s?
    Published: 2006

    Abstract: The paper examines whether the pattern of growth in euro area employment seen in the period 1997-2001 differed from that recorded in the past and what could be the reasons for that. First, a standard employment equation is estimated for the... more

     

    Abstract: The paper examines whether the pattern of growth in euro area employment seen in the period 1997-2001 differed from that recorded in the past and what could be the reasons for that. First, a standard employment equation is estimated for the euro area as a whole. This shows that the lagged impact of both output growth and real labour cost growth, together with a productivity trend and employment "inertia", can account for most of the employment developments between 1970 and the early 1990s. Conversely, these traditional determinants can only explain part of the employment development seen in recent years (1997-2001). Second, the paper shows sound evidence of a structural break in the aggregate employment equation in the late 1990s. Third, the paper provides some tentative explanations for this change in aggregate employment developments, using in particular country panels of institutional variables and of active labour market policies but also cross-sectional analyses. Among the rel

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    oai:gesis.izsoz.de:document/23900
    RVK Categories: QM 430
    DDC Categories: 330
    Subjects: Beschäftigungswirkung; Arbeitsnachfrage; Arbeitsmarkt; Teilzeitbeschäftigung; Lohnsteuer; Kündigungsschutz; Lohnkostenzuschuss; :z Geschichte 1997-2001
    Other subjects: (stw)1997-2001; (stw)Eurozone; (stw)Beschäftigungseffekt; (stw)Arbeitsnachfrage; (stw)Arbeitsmarkt; (stw)Teilzeitarbeit; (stw)Lohnsteuer; (stw)Kündigungsschutz; (stw)Lohnsubvention; (stw)EU-Staaten; Euro area; aggregate employment; demand for labour; labour market institutions; active labour market policies; Arbeitspapier; Graue Literatur
    Scope: Online-Ressource
    Notes:

    Postprint

    begutachtet (peer reviewed)

    In: Applied Economics ; 38 (2006) 15 ; 1783-1807

  16. Ein Vergleich möglicher Datensätze zur Eignung für steuerpolitische Simulationsrechnungen
  17. Statistik der Lohnsteuer
    Published: 2006-2020
    Publisher:  Statistik Austria, Wien

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Data medium; Multimedia
    Subjects: Lohnsteuer; Steuerstatistik; Österreich
    Scope: CD-ROMs, 12 cm
    Notes:

    Hauptsacht. von der Beil

    2020 fortgesetzt als Druck-Ausgabe und als Online-Ausgabe

  18. Vergütung bei internationalen Mitarbeiterentsendungen
    Steuerliche und sozialversicherungsrechtliche Aspekte und Gestaltungsansätze unter Berücksichtigung von komplexen Vergütungsstrukturen und Altersvorsorgeaufwendungen
    Published: 2006
    Publisher:  Deutscher Universitäts-Verlag, Wiesbaden

    Universität Potsdam, Universitätsbibliothek
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    Volltext (lizenzpflichtig)
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9783835093232
    Other identifier:
    RVK Categories: QV 350 ; QP 416 ; QL 611
    Edition: 1. Aufl.
    Series: Array
    Subjects: Lohn; Lohnsteuer; Einkommensteuer; Sozialversicherungsbeitrag; Altersvorsorge; Krankenversicherung; Unfallversicherung; Arbeitslosenversicherung; Doppelbesteuerung; Internationales Abkommen; Deutschland; Welt; Economics; Taxation
    Scope: Online-Ressource, v.: digital
  19. Tax competition and partial coordination
    Author: Wehke, Sven
    Published: 2006
    Publisher:  Univ., FEMM, Magdeburg

    Universität Potsdam, Universitätsbibliothek
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Working paper series / Otto von Guericke University, FEMM, Faculty of Economics and Management ; 2006,2
    Subjects: Steuerwettbewerb; Steuerharmonisierung; Kapitalertragsteuer; Lohnsteuer; Wohlfahrtsanalyse; Theorie
    Scope: 20 S