Belastungswirkungen der aktuellen Reformvorschläge zur Einkommensbesteuerung und zur Alterssicherung
Author
Abstract
Suggested Citation
Download full text from publisher
Other versions of this item:
- Fehr, Hans, 1997. "Belastungswirkungen der aktuellen Reformvorschläge zur Einkommensbesteuerung und zur Alterssicherung," Tübinger Diskussionsbeiträge 101, University of Tübingen, School of Business and Economics.
References listed on IDEAS
- Fehr, Hans & Wiegard, Wolfgang, 1996. "Numerische Gleichgewichtsmodelle: Grundstruktur, Anwendungen und Erkenntnisgehalt," Tübinger Diskussionsbeiträge 75, University of Tübingen, School of Business and Economics.
- Berthold, Norbert & Thode, Eric, 1996. "Auslagerung versicherungsfremder Leistungen: Ausweg oder Kreisverkehr?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 76(7), pages 350-358.
- Broer, D. Peter & Lassila, Jukka, . "Pension Policies and Public Debt in Dynamic CGE Models," ETLA A, The Research Institute of the Finnish Economy, number 23.
- Bork, Christhart & Müller, Klaus, 1997. "Reformvorschläge zur Rentenbesteuerung und ihre Verteilungswirkungen," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 77(5), pages 268-275.
- Davies, James B & St-Hilaire, France & Whalley, John, 1984. "Some Calculations of Lifetime Tax Incidence," American Economic Review, American Economic Association, vol. 74(4), pages 633-649, September.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- Christhart Bork & Klaus Müller, 1998. "Verbreiterte Bemessungsgrundlage und Tarifsenkungspotential im deutschen Einkommensteuerrecht," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 67(3), pages 189-208.
- Buscher, Herbert S. & Buslei, Hermann & Göggelmann, Klaus & Koschel, Henrike & Schmidt, Tobias F. N. & Steiner, Viktor & Winker, Peter, 2000. "Empirical Macromodels Under Test," Discussion Papers 575, Institut fuer Volkswirtschaftslehre und Statistik, Abteilung fuer Volkswirtschaftslehre.
- Heer, Burkhard, 2003.
"Employment and Welfare Effects of a Two-Tier Unemployment Compensation System,"
International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 10(2), pages 147-168, March.
- Burkhard Heer, 2000. "Employment and Welfare Effects of a Two-Tier Unemployment Compensation System," CESifo Working Paper Series 297, CESifo.
- Burkhard Heer, 2000. "Employment And Welfare Effects Of A Two-Tier Unemployment Compensation System," Computing in Economics and Finance 2000 3, Society for Computational Economics.
- Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, September.
- Buscher, Herbert S. & Buslei, Hermann & Goggelmann, Klaus & Koschel, Henrike & Schmidt, Tobias F. N. & Steiner, Viktor & Winker, Peter, 2001.
"Empirical macro models under test. A comparative simulation study of the employment effects of a revenue neutral cut in social security contributions,"
Economic Modelling, Elsevier, vol. 18(3), pages 455-474, August.
- Buscher, Herbert S. & Buslei, Hermann & Göggelmann, Klaus & Koschel, Henrike & Ramb, Fred & Schmidt, Tobias F. N. & Steiner, Viktor & Winker, Peter, 1998. "Empirical macromodels under test: a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions," ZEW Discussion Papers 98-40, ZEW - Leibniz Centre for European Economic Research.
- Heer, Burkhard, 2002. "The German Unemployment Compensation System: Effects on Aggregate Savings and Wealth Distribution," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 48(3), pages 371-394, September.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Fehr, Hans, 1999. "Welfare Effects of Dynamic Tax Reforms," Beiträge zur Finanzwissenschaft, Mohr Siebeck, Tübingen, edition 1, volume 5, number urn:isbn:9783161470165, September.
- Buscher, Herbert S. & Buslei, Hermann & Goggelmann, Klaus & Koschel, Henrike & Schmidt, Tobias F. N. & Steiner, Viktor & Winker, Peter, 2001.
"Empirical macro models under test. A comparative simulation study of the employment effects of a revenue neutral cut in social security contributions,"
Economic Modelling, Elsevier, vol. 18(3), pages 455-474, August.
- Buscher, Herbert S. & Buslei, Hermann & Göggelmann, Klaus & Koschel, Henrike & Ramb, Fred & Schmidt, Tobias F. N. & Steiner, Viktor & Winker, Peter, 1998. "Empirical macromodels under test: a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions," ZEW Discussion Papers 98-40, ZEW - Leibniz Centre for European Economic Research.
- de la Croix, David & Docquier, Frederic & Liegeois, Philippe, 2007.
"Income growth in the 21st century: Forecasts with an overlapping generations model,"
International Journal of Forecasting, Elsevier, vol. 23(4), pages 621-635.
- DE LA CROIX, David & DOCQUIER, Frédéric & LIEGEOIS, Philippe, 2007. "Income growth in the 21st century: Forecasts with an overlapping generations model," LIDAM Discussion Papers CORE 2007043, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- DE LA CROIX, David & DOCQUIER, Frédéric & LIEGEOIS, Philippe, 2007. "Income growth in the 21st century: Forecasts with an overlapping generations model," LIDAM Reprints CORE 1989, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
- David, DE LA CROIX & Frédéric DOCQUIER & Philippe, LIEGEOIS, 2007. "Income Growth in the 21st century : forecasts with an overlapping generations model," Discussion Papers (ECON - Département des Sciences Economiques) 2007029, Université catholique de Louvain, Département des Sciences Economiques.
- Hirte Georg, 2002.
"Welfare and Macroeconomic Effects of the German Pension Acts of 1992 and 1999: A Dynamic CGE Study,"
German Economic Review, De Gruyter, vol. 3(1), pages 81-106, February.
- Georg Hirte, 2002. "Welfare and Macroeconomic Effects of the German Pension Acts of 1992 and 1999: A Dynamic CGE Study," German Economic Review, Verein für Socialpolitik, vol. 3(1), pages 81-106, February.
- Berthold U. Wigger, 2004.
"On the Intergenerational Incidence of Wage and Consumption Taxes,"
Journal of Public Economic Theory, Association for Public Economic Theory, vol. 6(1), pages 1-23, February.
- Berthold U. Wigger, 2000. "On the Intergenerational Incidence of Wage and Consumption Taxes," CESifo Working Paper Series 388, CESifo.
- Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012.
"Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009,"
Working Paper Series, Center for Fiscal Studies
2012:8, Uppsala University, Department of Economics.
- Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012. "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," IZA Discussion Papers 6641, Institute of Labor Economics (IZA).
- Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012. "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," Working Paper Series 2012:11, Uppsala University, Department of Economics.
- Bengtsson, Niklas & Holmlund, Bertil & Waldenström, Daniel, 2012. "Lifetime versus Annual Tax Progressivity: Sweden, 1968–2009," Working Paper Series, Center for Labor Studies 2012:13, Uppsala University, Department of Economics.
- Niklas Bengtsson & Bertil Holmlund & Daniel Waldenström, 2012. "Lifetime versus Annual Tax Progressivity: Sweden, 1968-2009," CESifo Working Paper Series 3856, CESifo.
- Poterba, James M, 1989.
"Lifetime Incidence and the Distributional Burden of Excise Taxes,"
American Economic Review, American Economic Association, vol. 79(2), pages 325-330, May.
- James M. Poterba, 1989. "Lifetime Incidence and the Distributional Burden of Excise Taxes," NBER Working Papers 2833, National Bureau of Economic Research, Inc.
- Poterba, J.M., 1989. "Lifetime Incidence And The Distributional Burden Of Excise Taxes," Working papers 510, Massachusetts Institute of Technology (MIT), Department of Economics.
- M. Aglietta & J. Chateau & J. Fayolle & M. Juillard & J. Le Cacheux & G. Legarrec & V. Touzé, 2002. "Macroeconomic consequences of pension reforms in Europe:," Computing in Economics and Finance 2002 216, Society for Computational Economics.
- Andreas PEICHL, 2008.
"The Benefits of Linking CGE and Microsimulation Models - Evidence from a Flat Tax analysis,"
EcoMod2008
23800106, EcoMod.
- Peichl, Andreas, 2008. "The benefits of linking CGE and Microsimulation Models - Evidence from a Flat Tax analysis," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 08-6, University of Cologne, FiFo Institute for Public Economics.
- Peichl, Andreas, 2008. "The Benefits of Linking CGE and Microsimulation Models: Evidence from a Flat Tax Analysis," IZA Discussion Papers 3715, Institute of Labor Economics (IZA).
- Templet, Paul H., 1995. "Grazing the commons: an empirical analysis of externalities, subsidies and sustainability," Ecological Economics, Elsevier, vol. 12(2), pages 141-159, February.
- Turalay Kenc & William Perraudin, 1997.
"European pension systems: a simulation analysis,"
Fiscal Studies, Institute for Fiscal Studies, vol. 18(3), pages 249-277, August.
- Kenc, T. & Perraudin, W., 1995. "European Pension Systems: A Simulation Analysis," Cambridge Working Papers in Economics 9505, Faculty of Economics, University of Cambridge.
- Jukka Lassila, 2000. "Wage formation by majority voting and the incentive effects of pensions and taxation," Finnish Economic Papers, Finnish Economic Association, vol. 13(2), pages 89-115, Autumn.
- Filip Palda, 1997.
"Fiscal Churning and Political Efficiency,"
Kyklos, Wiley Blackwell, vol. 50(2), pages 189-206, May.
- Filip Palda, 2001. "Fiscal Churning and Political Efficiency," Public Economics 0111008, University Library of Munich, Germany.
- Anwar Shah & John Whalley, 1990.
"An Alternative View of Tax Incidence Analysis for Developing Countries,"
NBER Working Papers
3375, National Bureau of Economic Research, Inc.
- Shah, Anwar & Whalley, John, 1990. "An alternative view of tax incidence analysis for developing countries," Policy Research Working Paper Series 462, The World Bank.
- James M. Poterba, 1991.
"Is the Gasoline Tax Regressive?,"
NBER Chapters, in: Tax Policy and the Economy, Volume 5, pages 145-164,
National Bureau of Economic Research, Inc.
- Poterba, J.M., 1990. "Is The Gasoline Tax Regressive?," Working papers 568, Massachusetts Institute of Technology (MIT), Department of Economics.
- James M. Poterba, 1991. "Is the Gasoline Tax Regressive?," NBER Working Papers 3578, National Bureau of Economic Research, Inc.
- Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, vol. 63(2), pages 177-206, January.
- Fullerton, Don & Metcalf, Gilbert E., 2002.
"Tax incidence,"
Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 4, chapter 26, pages 1787-1872,
Elsevier.
- Don Fullerton & Gilbert E. Metcalf, 2001. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0106, Department of Economics, Tufts University.
- Gilbert E. Metcalf, 2006. "Tax Incidence," Discussion Papers Series, Department of Economics, Tufts University 0607, Department of Economics, Tufts University.
- Don Fullerton & Gilbert E. Metcalf, 2002. "Tax Incidence," NBER Working Papers 8829, National Bureau of Economic Research, Inc.
- Rausch Sebastian & Metcalf Gilbert E. & Reilly John M & Paltsev Sergey, 2010.
"Distributional Implications of Alternative U.S. Greenhouse Gas Control Measures,"
The B.E. Journal of Economic Analysis & Policy, De Gruyter, vol. 10(2), pages 1-46, July.
- Sebastian Rausch & Gilbert E. Metcalf & John M. Reilly & Sergey Paltsev, 2010. "Distributional Implications of Alternative U.S. Greenhouse Gas Control Measures," NBER Working Papers 16053, National Bureau of Economic Research, Inc.
- Sebastian Rausch & Gilbert E. Metcalf & John M. Reilly & Sergey Paltsev, 2010. "Distributional Implications of Alternative U.S. Greenhouse Gas Control Measures," Discussion Papers Series, Department of Economics, Tufts University 0753, Department of Economics, Tufts University.
- Michel Juillard & Jacky Fayolle & Michel Aglietta & Jean Chateau & Gilles Le Garrec & Vincent Touzé & Jacques Le Cacheux, 2001.
"Macroeconomic consequences of pension reforms in Europe: an investigation with the INGENUE world model,"
Working Papers
hal-03416868, HAL.
- Equipe INGENUE, 2001. "Macroeconomic consequences of pension reforms in Europe: an investigation with the INGENUE world model," CEPREMAP Working Papers (Couverture Orange) 0116, CEPREMAP.
- Equipe INGENUE, 2001. "Macroeconomic consequences of pension reforms in Europe: an investigation with the INGENUE world model," Documents de Travail de l'OFCE 2001-07, Observatoire Francais des Conjonctures Economiques (OFCE).
- INGENUE & Michel Aglietta, 2001. "Macroeconomic Consequences of Pension Reforms in Europe: an Investigation with the INGENUE World Model," Working Papers 2001-17, CEPII research center.
- Turid Åvitsland & Jørgen Aasness, 2004. "Combining CGE and microsimulation models: Effects on equality of VAT reforms," Discussion Papers 392, Statistics Norway, Research Department.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:diw:diwvjh:66-40-5. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Bibliothek (email available below). General contact details of provider: https://edirc.repec.org/data/diwbede.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.