Gespeichert in:
| Beteiligte Personen: | , , |
|---|---|
| Format: | Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Köln
Finanzwissenschaftliches Forschungsinstitut
2006
|
| Schriftenreihe: | Finanzwissenschaftliche Diskussionsbeiträge
Nr. 06-5 |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014942979&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Beschreibung: | Literaturverz. Bl. 20 - 23 |
| Umfang: | 23 Bl. |
| ISBN: | 9783923342594 3923342594 |
Internformat
MARC
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| 020 | |a 9783923342594 |c kart. |9 978-3-923342-59-4 | ||
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| 100 | 1 | |a Fuest, Clemens |d 1968- |e Verfasser |0 (DE-588)122444884 |4 aut | |
| 245 | 1 | 0 | |a Does tax simplification yield more equity and efficiency? |b an empirical analysis for Germany |c by Clemens Fuest ; Andreas Peichl ; Thilo Schaefer. Center for Public Economies, University of Cologne |
| 264 | 1 | |a Köln |b Finanzwissenschaftliches Forschungsinstitut |c 2006 | |
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| 490 | 1 | |a Finanzwissenschaftliche Diskussionsbeiträge |v Nr. 06-5 | |
| 500 | |a Literaturverz. Bl. 20 - 23 | ||
| 700 | 1 | |a Peichl, Andreas |e Verfasser |0 (DE-588)129984248 |4 aut | |
| 700 | 1 | |a Schaefer, Thilo |d 1977- |e Verfasser |0 (DE-588)130675156 |4 aut | |
| 830 | 0 | |a Finanzwissenschaftliche Diskussionsbeiträge |v Nr. 06-5 |w (DE-604)BV008907175 |9 06-5 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014942979&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-014942979 | |
Datensatz im Suchindex
| _version_ | 1819307406092402688 |
|---|---|
| adam_text | Contents
List of Tables 3
List of Figures 3
1 Introduction 4
2 FiFoSiM: Database and Model 6
3 Tax simplification scenarios 6
4 Complexity of the tax system 9
5 Distributional effects 10
6 Tax simplification and effective marginal tax rates 13
7 Labour supply effects 14
7.1 Model 14
7.2 Results 15
8 Summary and conclusion 16
Appendix If
References 20
2
List of Tables
1 Tax rate parameters 8
2 Regression on the use of tax consultants 9
3 Probability of using a tax consultant 10
4 Percentage change of household equivalence weighted net income 11
5 Changes in effective marginal tax rates in percentage points 13
6 Full time equivalents 16
7 Scenarios and fiscal effects in billion € 18
8 Deciles of weighted equivalent net incomes 18
9 Percentage changes of net income in cat. A 19
10 Percentage changes of net income in cat. B 19
List of Figures
1 Marginal tax rates 8
3
|
| any_adam_object | 1 |
| author | Fuest, Clemens 1968- Peichl, Andreas Schaefer, Thilo 1977- |
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| author_facet | Fuest, Clemens 1968- Peichl, Andreas Schaefer, Thilo 1977- |
| author_role | aut aut aut |
| author_sort | Fuest, Clemens 1968- |
| author_variant | c f cf a p ap t s ts |
| building | Verbundindex |
| bvnumber | BV021729449 |
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| id | DE-604.BV021729449 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T12:40:25Z |
| institution | BVB |
| isbn | 9783923342594 3923342594 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-014942979 |
| open_access_boolean | |
| physical | 23 Bl. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Finanzwissenschaftliches Forschungsinstitut |
| record_format | marc |
| series | Finanzwissenschaftliche Diskussionsbeiträge |
| series2 | Finanzwissenschaftliche Diskussionsbeiträge |
| spellingShingle | Fuest, Clemens 1968- Peichl, Andreas Schaefer, Thilo 1977- Does tax simplification yield more equity and efficiency? an empirical analysis for Germany Finanzwissenschaftliche Diskussionsbeiträge |
| title | Does tax simplification yield more equity and efficiency? an empirical analysis for Germany |
| title_auth | Does tax simplification yield more equity and efficiency? an empirical analysis for Germany |
| title_exact_search | Does tax simplification yield more equity and efficiency? an empirical analysis for Germany |
| title_full | Does tax simplification yield more equity and efficiency? an empirical analysis for Germany by Clemens Fuest ; Andreas Peichl ; Thilo Schaefer. Center for Public Economies, University of Cologne |
| title_fullStr | Does tax simplification yield more equity and efficiency? an empirical analysis for Germany by Clemens Fuest ; Andreas Peichl ; Thilo Schaefer. Center for Public Economies, University of Cologne |
| title_full_unstemmed | Does tax simplification yield more equity and efficiency? an empirical analysis for Germany by Clemens Fuest ; Andreas Peichl ; Thilo Schaefer. Center for Public Economies, University of Cologne |
| title_short | Does tax simplification yield more equity and efficiency? |
| title_sort | does tax simplification yield more equity and efficiency an empirical analysis for germany |
| title_sub | an empirical analysis for Germany |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=014942979&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV008907175 |
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