Within the actual economic and social policy discussion an increasing tax and duties burden is the subject. Before new tax laws and impact analyses of tax changes can be considered, an analysis of the actual tax burden of different societal groups is necessary. In addition, a problemoriented analysis and description of the actual tax burden and its distribution is misssing above all for professions (Freie Berufe). Only before the background of a sound explanation about the reality a targeted economic and social policy is not possible. With our study we want to contribute providing an information and discussion platform. Our analysis in particular focuses on the distribution of the tax burden and the accompanying income. Within all different...
Bei der vorliegenden Arbeit handelt es sich um eine kumulative Dissertationsschrift, welche sich aus...
Judgement on government expenditure policies and one´s own tax burden. Topics: Knowledge about tax ...
Taxation mentality, feeling of stress from taxes, tax morals, tax resistance, attitudes to tax refor...
Within the actual economic and social policy discussion an increasing tax and duties burden is the s...
I discuss the theoretical and empirical underpinnings of recent and announced tax policy of the Germ...
1. Empirical tax burden analyses are faced with the difficulty that the findings of theoretical impa...
With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction pro...
This paper documents methodology underlying the construction of the integrated data base for our st...
Das Steuerrecht hat in jüngster Zeit massive Änderungen erfahren. Zugleich erfährt das Forschungspro...
This thesis centers on the question who actually bears the loads and the benefits of a policy. While...
Statistical offices do not provide sufficiently disaggregated tax statistics for calculating the rel...
This contribution analyzes the personal income distribution with the actual microdata of the German ...
A simplification of the German tax law is the major intend when proposing a graduated tax rate to re...
Die folgenden Übersichtstabellen beruhen auf jährliche Publikationen des Bundesministeriums der Fina...
Die vorliegende Arbeit dokumentiert ein neues Mikrosimulationsmodell für Werbungskosten, das im Auft...
Bei der vorliegenden Arbeit handelt es sich um eine kumulative Dissertationsschrift, welche sich aus...
Judgement on government expenditure policies and one´s own tax burden. Topics: Knowledge about tax ...
Taxation mentality, feeling of stress from taxes, tax morals, tax resistance, attitudes to tax refor...
Within the actual economic and social policy discussion an increasing tax and duties burden is the s...
I discuss the theoretical and empirical underpinnings of recent and announced tax policy of the Germ...
1. Empirical tax burden analyses are faced with the difficulty that the findings of theoretical impa...
With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reduction pro...
This paper documents methodology underlying the construction of the integrated data base for our st...
Das Steuerrecht hat in jüngster Zeit massive Änderungen erfahren. Zugleich erfährt das Forschungspro...
This thesis centers on the question who actually bears the loads and the benefits of a policy. While...
Statistical offices do not provide sufficiently disaggregated tax statistics for calculating the rel...
This contribution analyzes the personal income distribution with the actual microdata of the German ...
A simplification of the German tax law is the major intend when proposing a graduated tax rate to re...
Die folgenden Übersichtstabellen beruhen auf jährliche Publikationen des Bundesministeriums der Fina...
Die vorliegende Arbeit dokumentiert ein neues Mikrosimulationsmodell für Werbungskosten, das im Auft...
Bei der vorliegenden Arbeit handelt es sich um eine kumulative Dissertationsschrift, welche sich aus...
Judgement on government expenditure policies and one´s own tax burden. Topics: Knowledge about tax ...
Taxation mentality, feeling of stress from taxes, tax morals, tax resistance, attitudes to tax refor...