Does tax simplification yield more equity and efficiency?: an empirical analysis for Germany
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| Main Authors: | , , |
|---|---|
| Format: | Book |
| Language: | English |
| Published: |
Köln
Finanzwissenschaftliches Forschungsinstitut
2006
|
| Series: | Finanzwissenschaftliche Diskussionsbeiträge
Nr. 06-5 |
| Online Access: | Inhaltsverzeichnis |
| Item Description: | Literaturverz. Bl. 20 - 23 |
| Physical Description: | 23 Bl. |
| ISBN: | 9783923342594 3923342594 |
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| 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 |
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Record in the Search Index
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| 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
|
| adam_txt |
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 |
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| id | DE-604.BV021729449 |
| illustrated | Not Illustrated |
| index_date | 2024-07-02T15:25:52Z |
| indexdate | 2024-07-09T20:42:41Z |
| institution | BVB |
| isbn | 9783923342594 3923342594 |
| language | English |
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| physical | 23 Bl. |
| publishDate | 2006 |
| publishDateSearch | 2006 |
| publishDateSort | 2006 |
| publisher | Finanzwissenschaftliches Forschungsinstitut |
| record_format | marc |
| series | Finanzwissenschaftliche Diskussionsbeiträge |
| series2 | Finanzwissenschaftliche Diskussionsbeiträge |
| spelling | Fuest, Clemens 1968- Verfasser (DE-588)122444884 aut 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 Köln Finanzwissenschaftliches Forschungsinstitut 2006 23 Bl. txt rdacontent n rdamedia nc rdacarrier Finanzwissenschaftliche Diskussionsbeiträge Nr. 06-5 Literaturverz. Bl. 20 - 23 Peichl, Andreas Verfasser (DE-588)129984248 aut Schaefer, Thilo 1977- Verfasser (DE-588)130675156 aut Finanzwissenschaftliche Diskussionsbeiträge Nr. 06-5 (DE-604)BV008907175 06-5 HBZ Datenaustausch application/pdf 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 Inhaltsverzeichnis |
| 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_exact_search_txtP | 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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