Skip to main navigation Skip to main content
info(at)avldigital.remove-this.de
Deutsch English
Last searches

Results for *

Displaying results 1 to 25 of 35.

  1. Zur Belastung der Arbeits- und Kapitaleinkommen in Deutschland
    Author: Boss, Alfred
    Published: 2009
    Publisher:  ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft, Kiel

    Export to reference management software   RIS file
      BibTeX file
  2. 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

    Export to reference management software   RIS file
      BibTeX file
    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.
  3. 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

    Export to reference management software   RIS file
      BibTeX file
  4. Implizite Besteuerung im Deutschen Sozialversicherungssystem
    Author: Gasche, Martin
    Published: 2009
    Publisher:  Mannheim Research Institute for the Economics of Aging, Mannheim

    Location:
    Badische Landesbibliothek
    Signature:
    110 K 4014
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1463 (190)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    Universitätsbibliothek Mannheim
    Signature:
    QD 7464
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    Series: MEA discussion papers ; 190
    Subjects: Sozialversicherungsbeitrag; Steuerbelastung; Lohnsteuer; Deutschland; Rentenversicherung; Rentenreform; Steuer
    Scope: 44 S., graph. Darst.
  5. 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

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

    Location:
    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 106 (80)
    Inter-library loan:
    No inter-library loan

     

    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.

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    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.
  6. 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

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (2593)
    Inter-library loan:
    No inter-library loan

     

    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

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    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
  7. 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

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (2529)
    Inter-library loan:
    No inter-library loan

     

    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

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    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)
  8. 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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 4 (3984)
    Inter-library loan:
    No inter-library loan

     

    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

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    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.)
  9. 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

    Location:
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 1 (249)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Discussion papers / Helsinki Center of Economic Research ; 249
    Subjects: Lohnsteuer; Steuerreform; Steuerinzidenz; Outsourcing; Tarifverhandlungen; Beschäftigungseffekt; Theorie
    Scope: Online-Ressource (33 S., 165 KB)
  10. Statistik der Lohnsteuer
    Published: 2006-2020
    Publisher:  Statistik Austria, Wien

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Signature:
    1 D 14179
    Availability information
    2005(2006) - 2014(2015)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    Deutsche Nationalbibliothek
    Signature:
    Z 2006 CRA 192
    Availability information
    2004(2006) - 2019(2020)

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    Y 30278
    Availability information
    2004(2006) - 2011(2012)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    Mannheimer Zentrum für Europäische Sozialforschung, Bibliothek
    Signature:
    A/SERIES/51.4
    Availability information
    2004(2006) - 2019(2020)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    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
  11. Impacts of labor taxation with perfectly and imperfectly competitive domestic labor markets under flexible outsourcing
    Author: Koskela, Erkki
    Published: 2009
    Publisher:  HECER, Helsinki

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 1 (279)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Discussion papers / Helsinki Center of Economic Research ; 279
    Subjects: Optimale Besteuerung; Lohnsteuer; Arbeitsmarktsegmentation; Outsourcing; Qualifikation; Beschäftigungseffekt; Theorie
    Scope: Online-Ressource (36 S., 177 KB)
  12. Optimal tax progressivity in unionised labour markets
    what are the driving forces?
    Author: Boeters, Stefan
    Published: 2009
    Publisher:  ZEW, Zentrum für Europäische Wirtschaftsforschung, Mannheim

    In labour markets with collective wage bargaining higher progressivity of the labour income tax creates a trade-off. On the one hand, wages are lowered and unemployment decreases, on the other hand, the individual labour supply decision is distorted... more

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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 15 (2009.065)
    Inter-library loan:
    No inter-library loan

     

    In labour markets with collective wage bargaining higher progressivity of the labour income tax creates a trade-off. On the one hand, wages are lowered and unemployment decreases, on the other hand, the individual labour supply decision is distorted at the hours-of-work margin. The optimal level of tax progressivity within this trade-off is determined using a numerical general equilibrium model with imperfect competition on the goods market, collective wage bargaining and a labour-supply module calibrated to empirically plausible elasticity values. The model is calibrated to macroeconomic and institutional parameters of both the OECD average and a number of individual OECD-countries. In most cases the optimal degree of tax progressivity is below the actual level. A decomposition approach shows that the optimal level is increased by high unemployment and by the general tax level. -- labour taxation ; tax progressivity ; optimal taxation ; collective wage bargaining ; unemployment

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/28612
    Series: Discussion paper / ZEW ; 09-065
    Subjects: Lohnsteuer; Steuerprogression; Optimale Besteuerung; Tarifverhandlungen; Arbeitslosigkeit; Arbeitsangebot; OECD-Staaten
    Scope: Online-Ressource (41 S.)
    Notes:

    Zsfassung in engl. und dt. Sprache
  13. Impacts of labor taxation with perfectly and imperfectly competitive domestic labor markets under flexible outsourcing
    Author: Koskela, Erkki
    Published: 2009
    Publisher:  CESifo, München

    What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low-skilled and high-skilled workers constant in the case of heterogenous domestic labor markets, i.e. imperfect competition in low-skilled... more

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (2852)
    Inter-library loan:
    No inter-library loan

     

    What are the impacts of labor tax reform on wage setting and employment to keep the relative tax burden per low-skilled and high-skilled workers constant in the case of heterogenous domestic labor markets, i.e. imperfect competition in low-skilled labor and perfect competition in high-skilled labor in the presence of outsourcing? A higher degree of tax progression by raising the wage tax and the tax exemption for the low-skilled workers will decrease the wage rate and increase labour demand of low-skilled workers, whereas it will decrease (increase) employment of high-skilled workers in CES utility function when the elasticity of substitution between consumption and leisure is higher (lower) than one. A higher degree of wage tax progression for the high-skilled worker will have no effect on the high-skilled wage in the presence of CES and C-D utility function so this will have no total employment effects. -- flexible outsourcing ; dual labor market ; impacts of labour taxation

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/30449
    RVK Categories: QB 910
    Series: Array ; 2852
    Subjects: Optimale Besteuerung; Lohnsteuer; Arbeitsmarktsegmentation; Outsourcing; Qualifikation; Beschäftigungseffekt; Theorie
    Scope: Online-Ressource ( 35 S.)
    Notes:

    Parallel als Druckausg. erschienen
  14. On the optimality of age-dependent taxes and the progressive US tax system
    Author: Gervais, Martin
    Published: 2009
    Publisher:  Univ. of Southampton, School of Social Sciences, Economics Division, Southampton

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1000 (0905)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion papers in economics and econometrics ; 0905
    Subjects: Steuerpolitik; Lohnsteuer; Kapitalertragsteuer; Lebenszyklus; Steuersystem; Steuerprogression; Optimale Besteuerung; USA
    Scope: 21 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen
  15. Demographics and the politics of capital taxation in a life-cycle economy
    Author: Mateos-Planas, Xavier
    Published: 2009
    Publisher:  Univ. of Southampton, School of Social Sciences, Economics Division, Southampton

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1000 (0909)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion papers in economics and econometrics ; 0909
    Subjects: Bevölkerungsentwicklung; Steuerpolitik; Lohnsteuer; Kapitalertragsteuer; Overlapping Generations; Lebenszyklus; USA
    Other subjects: Array; Array; Array
    Scope: 47 S., graph. Darst.
    Notes:

    Parallel als Online-Ausg. erschienen
  16. Statistik der Lohnsteuer
    Published: 2009-
    Publisher:  Verl. Österreich, Wien

    Access:
    Verlag (kostenfrei)

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Potsdamer Straße
    Availability information
    lizenzfrei: 2008.2009 -

    Location:
    Universitätsbibliothek Braunschweig
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Institut für Seeverkehrswirtschaft und Logistik, ISL InfoCenter/Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Clausthal
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Emden/Leer, Hochschulbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Fachhochschule Erfurt, Hochschulbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Erfurt / Forschungsbibliothek Gotha, Universitätsbibliothek Erfurt
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Zentrale Hochschulbibliothek Flensburg
    Inter-library loan:
    No inter-library loan

    Location:
    Helmholtz-Zentrum hereon GmbH, Bibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Greifswald
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Niedersächsische Staats- und Universitätsbibliothek Göttingen
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Universitäts- und Landesbibliothek Sachsen-Anhalt / Zentrale
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    HafenCity Universität Hamburg, Bibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Technische Universität Hamburg, Universitätsbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Bibliothek der Hochschule Hannover
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan
    Location:
    Bibliothek im Kurt-Schwitters-Forum
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Gottfried Wilhelm Leibniz Bibliothek - Niedersächsische Landesbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Stiftung Tierärztliche Hochschule Hannover, Bibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Technische Informationsbibliothek (TIB) / Leibniz-Informationszentrum Technik und Naturwissenschaften und Universitätsbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Max-Planck-Institut für Chemische Ökologie und Max-Planck-Institut für Biogeochemie, Wissenschaftliche Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Thüringer Universitäts- und Landesbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Karlsruher Institut für Technologie, KIT-Bibliothek
    Availability information
    2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Kiel, Zentralbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan
    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Anhalt , Hochschulbibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Zentrale Hochschulbibliothek Lübeck
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Magdeburg-Stendal, Hochschulbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Merseburg, Bibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschulbibliothek Friedensau
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Max-Planck-Institut für Psycholinguistik, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Jade Hochschule Wilhelmshaven/Oldenburg/Elsfleth, Campus Oldenburg, Bibliothek
    Inter-library loan:
    No inter-library loan
    Location:
    Jade Hochschule Wilhelmshaven/Oldenburg/Elsfleth, Campus Elsfleth, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Osnabrück, Bibliothek Campus Westerberg
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Osnabrück
    Inter-library loan:
    No inter-library loan

    Location:
    Max-Planck-Institut für Evolutionsbiologie, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Universität Potsdam, Universitätsbibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Rostock
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Magdeburg-Stendal, Standort Stendal, Bibliothek
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Vechta
    Inter-library loan:
    No inter-library loan

    Location:
    UB Weimar
    Availability information
    lizenzfrei: 2008.2009 -
    Inter-library loan:
    No inter-library loan

    Location:
    Jade Hochschule Wilhelmshaven/Oldenburg/Elsfleth, Campus Wilhelmshaven, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Ostfalia Hochschule für angewandte Wissenschaften, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Hochschule Zittau / Görlitz, Hochschulbibliothek
    Availability information
    2008.2009 -
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 11159/929
    Subjects: Lohnsteuer; Steuerstatistik; Österreich
    Scope: Online-Ressource
    Notes:

    Fortsetzung der CD-ROM-Ausgabe

    Gesehen am 10.08.22
  17. Bounds on elasticities with optimization frictions
    a synthesis of micro and macro evidence on labor supply
    Author: Chetty, Raj
    Published: 2009

    "I derive bounds on price elasticities in a dynamic model that is mis-specified due to optimization frictions such as adjustment costs or inattention. The bounds are a function of the observed effect of a price change on demand, the size of the... more

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (15616)
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

     

    "I derive bounds on price elasticities in a dynamic model that is mis-specified due to optimization frictions such as adjustment costs or inattention. The bounds are a function of the observed effect of a price change on demand, the size of the price change, and the degree of frictions. I measure the degree of frictions by the utility losses agents tolerate to make choices that deviate from the frictionless optimum. I apply these bounds to the literature on taxation and labor supply, allowing for frictions of 1% of consumption in choosing labor supply. Such small frictions reconcile the difference between micro and macro elasticities, extensive and intensive margin elasticities, and several other disparate findings. Pooling estimates from twenty existing studies yields bounds on the intensive margin labor supply elasticity of (0.47,0.54)"--National Bureau of Economic Research web site

     
    Export to reference management software   RIS file
      BibTeX file
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: NBER working paper series ; 15616
    Subjects: Nachfrage; Preiselastizität; Arbeitsangebot; Nachfrage; Elastizität; Anpassungskosten; Lohnsteuer; Theorie
    Scope: 49, [13] S.
    Notes:

    Parallel als Online-Ausg. erschienen
  18. Tax smoothing in frictional labor markets
    Author: Arseneau, David M.; Chugh, Sanjay K.
    Published: 2009
    Publisher:  Board of Governors of the Federal Reserve System, Washington, DC

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 201 (965)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: International finance discussion papers ; 965
    Subjects: Friktionelle Arbeitslosigkeit; Steuerpolitik; Lohnsteuer; Volatilität; Anreiz; Arbeitsmarkttheorie; Gleichgewichtstheorie; Theorie
    Scope: Online-Ressource (55 S.), graph. Darst.
  19. Catalyzers for social insurance
    education subsidies vs. real capital taxation
    Author: Schindler, Dirk; Yang, Hongyan
    Published: 2009
    Publisher:  Bibliothek der Universität Konstanz, Konstanz

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 35 (2009,2)
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (Kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: Diskussionspapiere der DFG-Forschergruppe Heterogene Arbeit (Nr.: 3468269275): Heterogene Arbeit: Positive und Normative Aspekte der Qualifikationsstruktur der Arbeit ; 09/02
    Subjects: Finanzierung der Sozialversicherung; Lohnsteuer; Kapitalertragsteuer; Bildungsinvestition; Subvention; Theorie
    Scope: Online-Ressource (28 S.)
  20. Optimal tax progressivity in unionised labour markets
    what are the Driving Forces?
    Author: Boeters, Stefan
    Published: 2009

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Inter-library loan:
    No inter-library loan
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9789058334176
    Series: CPB discussion paper ; 129
    Subjects: Lohnsteuer; Steuerprogression; Optimale Besteuerung; Tarifverhandlungen; Arbeitslosigkeit; Arbeitsangebot; OECD-Staaten
    Scope: Online-Ressource (41 S.), graph. Darst.
  21. Das Lohnsteueraufkommen in Deutschland
    Erklärung und Prognose auf Basis der Lohnsteuerstatistik
    Author: Boss, Achim; Boss, Alfred; Boss, Thomas
    Published: 2009
    Publisher:  Kiel Inst. for the World Economy, Kiel

    The gross wage income distributions for different groups of taxpayers in 2004 are used to derive wage income distributions for 20072013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate structure... more

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

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

    Location:
    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Kiel, Zentralbibliothek
    Signature:
    EWP 1
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 3 (1522)
    Inter-library loan:
    No inter-library loan

     

    The gross wage income distributions for different groups of taxpayers in 2004 are used to derive wage income distributions for 20072013. By applying the rules of income taxation, wage income tax revenues are deduced. Given the tax rate structure introduced in 2007, the average tax rates and the marginal tax rates will increase. However, the income tax rates were reduced in 2009 and will be reduced in 2010. Nevertheless, bracket creepʺ will remain a problem in Germany. -- Wage income tax ; marginal tax rates ; bracket creep ; simulation and forecast of wage income tax revenues

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/28350
    Series: Kiel working paper ; 1522
    Subjects: Lohnsteuer; Steuerschätzung; Lohnstruktur; Steuerbelastung; Deutschland
    Scope: Online-Ressource (PDF-Datei: 24 S.), graph. Darst.
    Notes:

    Zsfassung in engl. Sprache
  22. Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize
    Author: Boss, Achim; Boss, Alfred; Boss, Thomas
    Published: 2009
    Publisher:  Kiel Inst. for the World Economy, Kiel

    The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that bracket creepʺ will... more

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

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

    Location:
    Leibniz-Institut für Wirtschaftsforschung Halle, Bibliothek
    Inter-library loan:
    No inter-library loan

    Location:
    Universitätsbibliothek Kiel, Zentralbibliothek
    Signature:
    EWP 1
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 3 (1529)
    Inter-library loan:
    No inter-library loan

     

    The income tax rate structure introduced in 2007 was changed in 2009. The income tax rates will be lowered in 2010, too. The effects on the wage income tax revenues and on the incentives to work are analyzed. It turns out that bracket creepʺ will remain a problem in Germany. -- Wage income tax ; marginal tax rates ; bracket creep ; simulation and forecast of wage income tax revenues

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/28357
    Series: Kiel working paper ; 1529
    Subjects: Einkommensteuertarif; Steuertarif; Steuerreform; Steuerwirkung; Lohnsteuer; Steuereinnahmen; Arbeitsangebot; Anreiz; Deutschland
    Scope: Online-Ressource (PDF-Datei: 17, [2] S.)
    Notes:

    Zsfassung in engl. Sprache
  23. Hourly wage rate and taxable labor income responsiveness to changes in marginal tax rates
    Author: Blomquist, Nils Sören; Selin, Håkan
    Published: 2009
    Publisher:  CESifo, München

    Recently, a voluminous literature estimating the taxable income elasticity has emerged as an important field in empirical public economics. However, to a large extent it is still unknown how the hourly wage rate, an important component of taxable... more

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (2644)
    Inter-library loan:
    No inter-library loan

     

    Recently, a voluminous literature estimating the taxable income elasticity has emerged as an important field in empirical public economics. However, to a large extent it is still unknown how the hourly wage rate, an important component of taxable income, reacts to changes in marginal tax rates. In this study we use a rich panel data set and a sequence of tax reforms that took place in Sweden during the 1980's to estimate the elasticity of the hourly wage rate with respect to the net-of-tax rate. While carefully accounting for the endogeneity of marginal tax rates as well as other factors that determine wage rates we do find a statistically significant response both among married men and married women. The hourly wage rate elasticity with respect to the net-of-tax rate is estimated to 0.14-0.16 for males and 0.41-0.57 for females. In addition, we obtain uncompensated taxable labor income elasticities of around 0.21 for men and 0.96-1.44 for women. In contrast to earlier studies, we also find significant income effects for males. Accordingly, for males the compensated taxable labor income elasticity is about 4 percentage points higher than the uncompensated one. -- income taxation ; hourly wage rates ; work effort ; taxable income

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/30414
    RVK Categories: QB 910
    Series: Array ; 2644
    Subjects: Lohnsteuer; Steuerpolitik; Steuertarif; Arbeitsangebot; Zeitlohn; Schweden
    Scope: Online-Ressource (31 S.), graph. Darst.
    Notes:

    Parallel als Druckausg. erschienen
  24. A static model for voting on social security
    Author: Bohn, Henning
    Published: 2009
    Publisher:  CESifo, München

    This paper examines a static voting model for public pensions. The key premise is that families can internalize the cost and benefits of pay-as-you-go programs. A family realizes a net gain if its members collectively receive more in benefits in the... more

    Location:
    Staats- und Universitätsbibliothek Bremen
    Inter-library loan:
    No inter-library loan

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

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 63 (2649)
    Inter-library loan:
    No inter-library loan

     

    This paper examines a static voting model for public pensions. The key premise is that families can internalize the cost and benefits of pay-as-you-go programs. A family realizes a net gain if its members collectively receive more in benefits in the current period than they pay in payroll taxes. Abstracting from differences in income, net benefits are positive if the family's retiree-worker ratio exceeds the national average. If a sufficient fraction of retirees have a suitable number of working-age relativesnot too few and not too manythen a majority of voters belongs to families with above average retiree-worker ratios. -- social security ; public pensions ; voting model

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/30539
    Series: Array ; 2649
    Subjects: Gesetzliche Rentenversicherung; Rentenfinanzierung; Lohnsteuer; Familienökonomik; Neue politische Ökonomie; Theorie
    Scope: Online-Ressource (17 S.), graph. Darst.
    Notes:

    Parallel als Druckausg. erschienen
  25. Capital taxation, long-run growth, and bequests
    Author: Kunze, Lars
    Published: June 2009
    Publisher:  RWI, Essen

    It has been shown that higher capital taxes can have a growth-enhancing effect when combined with a revenue-compensating cut in wage taxes (Uhlig and Yanagawa 1996; European Economic Review 40, 1521-1540) or with an expansion in... more

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

    Location:
    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
    Inter-library loan:
    No inter-library loan

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 10 (113)
    Inter-library loan:
    No inter-library loan

    Location:
    ifo Institut für Wirtschaftsforschung an der Universität München, Bibliothek
    Inter-library loan:
    No inter-library loan

     

    It has been shown that higher capital taxes can have a growth-enhancing effect when combined with a revenue-compensating cut in wage taxes (Uhlig and Yanagawa 1996; European Economic Review 40, 1521-1540) or with an expansion in productivity-increasing public services (Rivas 2003; European Economic Review 47, 477-503). The present paper demonstrates that these results critically hinge on the existence of a bequest motive. It is shown that a wage-tax cut is no longer growth-enhancing when bequests are operative. By way of contrast, increasing productive public services may well boost growth. The theoretical findings are illustrated by numerical simulations based on US data. -- Capital income taxation ; public spending ; overlapping generations ; growth ; family altruism

     
    Export to reference management software   RIS file
      BibTeX file
    Content information
    Volltext (kostenfrei)
    Source: Union catalogues
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9783867881265
    Other identifier:
    hdl: 10419/29932
    Series: Ruhr economic papers ; 113
    Subjects: Kapitalertragsteuer; Lohnsteuer; Steuerreform; Steuerwirkung; Wirtschaftswachstum; Erbe; Intergenerationale Übertragung; Overlapping Generations; Öffentliche Ausgaben; Theorie; USA
    Scope: Online-Ressource (32 S.)
    Notes:

    Parallel als Druckausg. erschienen