Taxation and income distribution: analysis of income tax and value added tax: evidence from Germany
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Aachen
Shaker-Verl.
2012
|
| Schriftenreihe: | Berichte aus der Volkswirtschaft
|
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | 312 S. graph. Darst. |
| ISBN: | 9783844009903 |
Internformat
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Datensatz im Suchindex
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| adam_text | IMAGE 1
CONTENTS
LIST O F F I G U R E S 8
LIST O F T A B L E S 1 2
1 I N T R O D U C T I O N 1 5
1 T A X A T I O N O F I N D I V I D U A L S I N G E R M A N Y 19
2 T H E G E R M A N T A X S Y S T E M 2 1
2.1 PRINCIPLES OF TAXATION 21
2.2 T A X STRUCTURE 22
3 T A X A T I O N O F I N C O M E I N G E R M A N Y 2 5
3.1 GROSS INCOME 27
3.2 TAXABLE INCOME 3 3
3.2.1 FROM S U M OF INCOME T O TOTAL A M O U N T OF INCOME 35
3.2.2 FROM TOTAL A M O U N T OF INCOME T O INCOME 35
3.2.3 FROM INCOME T O TAXABLE INCOME 37
3.3 NET INCOME 38
3.4 TAX-CUT-CUM-BASE-BROADENING POLICY 42
4 T A X A T I O N O F C O N S U M P T I O N 4 7
4.1 VALUE ADDED TAX: GENERAL ASPECTS 47
4.2 VALUE ADDED TAX: CRITICISM 49
I I I N C O M E A N D T A X D A T A FOR G E R M A N Y 5 1
5 A C C E S S T O OFFICIAL M I C R O D A T A 5 3
6 T H E T A X P A Y E R D A T A 5 5
3
HTTP://D-NB.INFO/1021542245
IMAGE 2
4 C O N T E N T S
6.1 T H E INCOME T A X D A T A 55
6.2 T H E HOUSEHOLD STRUCTURE OF T A X FILERS 58
7 T H E C O N S U M P T I O N D A T A 6 1
7.1 INCOME A N D EXPENDITURE SURVEY 61
7.2 T H E HOUSEHOLD STRUCTURE OF T H E IES 62
I I I M E T H O D O L G Y 6 5
8 M E A S U R E S O F I N E Q U A L I T Y 6 7
8.1 INTRODUCTION 67
8.2 LORENZ CURVE A N D RELATED INEQUALITY MEASURES 68
8.2.1 LORENZ CURVE 68
8.2.2 COMPARING LORENZ CURVES 69
8.2.3 GINI COEFFICIENT 70
8.2.4 SCHUTZ COEFFICIENT A N D BREAK-EVEN-POINTS 71
8.3 CONCENTRATION CURVE A N D RELATED INEQUALITY MEASURES 72
8.3.1 CONCENTRATION CURVE 72
8.3.2 CONCENTRATION COEFFICIENT 74
9 M E A S U R E S O F P R O G R E S S I O N 7 7
9.1 INTRODUCTION 77
9.2 PROGRESSION OF T A X SCHEDULES 78
9.2.1 AVERAGE R A T E PROGRESSION 78
9.2.2 MARGINAL R A T E PROGRESSION 79
9.2.3 LIABILITY PROGRESSION 80
9.2.4 RESIDUAL PROGRESSION 80
9.2.5 RESIDUAL VERSUS LIABILITY PROGRESSION 81
10 M E A S U R E S O F P R O G R E S S I V I T Y 8 5
10.1 INTRODUCTION 85
10.2 REDISTRIBUTIVE EFFECT 86
10.3 DEPARTURE FROM PROPORTIONALITY 92
10.4 SUMMARY 94
11 A D D I T I O N A L M E T H O D S 9 7
IMAGE 3
C O N T E N T S 5
11.1 QUANTILE REGRESSION 97
11.1.1 INTRODUCTION 97
11.1.2 MODEL A N D ESTIMATOR 98
11.1.3 IMPLEMENTATION A N D INTERPRETATION 100
11.2 REPRESENTATION INDEX 102
I V D I S T R I B U T I O N A L EFFECTS O F I N C O M E T A X 105
12 E X A M I N A T I O N O F I N C O M E T A X D E D U C T I O N S 1 0 7
12.1 T A X FILERS IN GERMANY 107
12.1.1 DISTRIBUTION OF GROSS INCOME A N D TAXABLE INCOME 107
12.1.2 INEQUALITY A N D PROGRESSIVITY INDICES 114
12.1.3 QUANTILE REGRESSIONS 121
12.2 T A X FILERS IN E A S T A N D WEST GERMANY 126
12.2.1 DISTRIBUTION OF GROSS INCOME A N D TAXABLE INCOME 126
12.2.2 INEQUALITY A N D PROGRESSIVITY INDICES 127
12.2.3 REPRESENTATION INDEX 133
12.3 T A X FILERS WITH A N D WITHOUT CHILDREN 136
12.3.1 DISTRIBUTION OF GROSS INCOME A N D TAXABLE INCOME 136
12.3.2 INEQUALITY A N D PROGRESSIVITY INDICES 139
12.3.3 REPRESENTATION INDEX 145
12.4 SUMMARY 148
12.4.1 T A X FILERS IN GERMANY 148
12.4.2 T A X FILERS IN E A S T A N D WEST G E R M A N Y 150
12.4.3 T A X FILERS W I T H A N D WITHOUT CHILDREN 151
1 3 E X A M I N A T I O N O F I N C O M E T A X L I A B I L I T I E S 1
5 3
13.1 MEASUREMENTS OF PROGRESSION 153
13.2 T A X FILERS IN GERMANY 157
13.2.1 DISTRIBUTION OF TAXABLE INCOME A N D NET INCOME 157
13.2.2 INEQUALITY A N D PROGRESSIVITY INDICES 162
13.2.3 QUANTILE REGRESSIONS 169
13.3 T A X FILERS IN EAST A N D WEST GERMANY 174
13.3.1 DISTRIBUTION OF TAXABLE INCOME A N D NET INCOME 174
13.3.2 INEQUALITY A N D PROGRESSIVITY INDICES 176
IMAGE 4
6 C O N T E N T S
13.3.3 REPRESENTATION INDEX 181
13.4 T A X FILERS WITH A N D WITHOUT CHILDREN 183
13.4.1 DISTRIBUTION OF TAXABLE INCOME A N D NET INCOME 183
13.4.2 INEQUALITY A N D PROGRESSIVITY INDICES 185
13.4.3 REPRESENTATION INDEX 192
13.5 SUMMARY 193
13.5.1 MEASUREMENTS OF PROGRESSION 193
13.5.2 T A X FILERS IN GERMANY 194
13.5.3 T A X FILERS IN E A S T A N D WEST G E R M A N Y 195
13.5.4 T A X FILERS WITH A N D WITHOUT CHILDREN 197
1 4 E X A M I N A T I O N O F T H E I N C O M E T A X S Y S T E M 1 9 9
14.1 T A X FILERS IN GERMANY 199
14.1.1 DISTRIBUTION OF GROSS INCOME A N D NET INCOME 199
14.1.2 INEQUALITY A N D PROGRESSIVITY INDICES 205
14.1.3 QUANTILE REGRESSIONS 210
14.2 T A X FILERS IN E A S T A N D W E S T GERMANY 213
14.2.1 DISTRIBUTION OF GROSS INCOME A N D NET INCOME 213
14.2.2 INEQUALITY A N D PROGRESSIVITY INDICES 215
14.2.3 REPRESENTATION INDEX 220
14.3 TAX FILERS WITH A N D WITHOUT CHILDREN 223
14.3.1 DISTRIBUTION OF GROSS INCOME A N D NET INCOME 223
14.3.2 INEQUALITY A N D PROGRESSIVITY INDICES 224
14.3.3 REPRESENTATION INDEX 231
14.4 SUMMARY 234
14.4.1 T A X FILERS IN GERMANY 234
14.4.2 T A X FILERS IN E A S T A N D WEST GERMANY 236
14.4.3 T A X FILERS WITH A N D WITHOUT CHILDREN 237
V D I S T R I B U T I O N A L EFFECTS O F V A L U E A D D E D T A X 239
15 E M P I R I C A L E V I D E N C E O F T H E R E D U C E D V A T R A T
E 2 4 1
15.1 CONSUMPTION P A T T E R N 241
15.2 FOOD A N D BEVERAGES 243
15.2.1 STATUS QUO 243
IMAGE 5
C O N T E N T S 7
15.2.2 INCREASE OF T H E REDUCED T A X R A T E 244
15.3 PUBLIC TRANSPORT 245
15.3.1 STATUS QUO 247
15.3.2 INCREASE OF T H E REDUCED T A X R A T E 247
15.4 CULTURAL ACTIVITIES 249
15.4.1 STATUS QUO 251
15.4.2 INCREASE OF T H E REDUCED T A X R A T E 251
15.5 HEALTHCARE 252
15.5.1 STATUS QUO 254
15.5.2 INCREASE OF T H E REDUCED T A X R A T E 255
15.6 HOTEL A N D ACCOMMODATION SERVICES 255
15.6.1 S T A T U S QUO 257
15.6.2 INCREASE OF T H E REDUCED T A X R A T E 259
15.7 FARMING A N D FORESTRY 260
15.7.1 STATUS QUO 260
15.7.2 INCREASE OF T H E REDUCED T A X R A T E 261
16 L E G I S L A T I V E P R O P O S A L 2 6 5
17 S U M M A R Y A N D O U T L O O K 2 6 9
V I A P P E N D I C E S 2 8 7
|
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| dewey-full | 336.291 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 336 - Public finance |
| dewey-raw | 336.291 |
| dewey-search | 336.291 |
| dewey-sort | 3336.291 |
| dewey-tens | 330 - Economics |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| indexdate | 2024-07-10T00:17:45Z |
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| spelling | Rath, Silke 1982- Verfasser (DE-588)1023631156 aut Taxation and income distribution: analysis of income tax and value added tax evidence from Germany Silke Rath Aachen Shaker-Verl. 2012 312 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier Berichte aus der Volkswirtschaft Zugl.: Mainz, Univ., Diss., 2012 Einkommensteuer (DE-588)4013895-1 gnd rswk-swf Steuerinzidenz (DE-588)4057483-0 gnd rswk-swf Umsatzsteuer (DE-588)4038416-0 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Einkommensteuer (DE-588)4013895-1 s Umsatzsteuer (DE-588)4038416-0 s Steuerinzidenz (DE-588)4057483-0 s DE-604 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024995705&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Rath, Silke 1982- Taxation and income distribution: analysis of income tax and value added tax evidence from Germany Einkommensteuer (DE-588)4013895-1 gnd Steuerinzidenz (DE-588)4057483-0 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| subject_GND | (DE-588)4013895-1 (DE-588)4057483-0 (DE-588)4038416-0 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | Taxation and income distribution: analysis of income tax and value added tax evidence from Germany |
| title_auth | Taxation and income distribution: analysis of income tax and value added tax evidence from Germany |
| title_exact_search | Taxation and income distribution: analysis of income tax and value added tax evidence from Germany |
| title_full | Taxation and income distribution: analysis of income tax and value added tax evidence from Germany Silke Rath |
| title_fullStr | Taxation and income distribution: analysis of income tax and value added tax evidence from Germany Silke Rath |
| title_full_unstemmed | Taxation and income distribution: analysis of income tax and value added tax evidence from Germany Silke Rath |
| title_short | Taxation and income distribution: analysis of income tax and value added tax |
| title_sort | taxation and income distribution analysis of income tax and value added tax evidence from germany |
| title_sub | evidence from Germany |
| topic | Einkommensteuer (DE-588)4013895-1 gnd Steuerinzidenz (DE-588)4057483-0 gnd Umsatzsteuer (DE-588)4038416-0 gnd |
| topic_facet | Einkommensteuer Steuerinzidenz Umsatzsteuer Deutschland Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024995705&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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