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Aufkommens- und Verteilungsfolgen des Ersatzes des deutschen einkommensteuerlichen Formeltarifs durch einen Stufentarif

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  • Houben, Henriette
  • Maiterth, Ralf
  • Müller, Heiko

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  • Houben, Henriette & Maiterth, Ralf & Müller, Heiko, 2010. "Aufkommens- und Verteilungsfolgen des Ersatzes des deutschen einkommensteuerlichen Formeltarifs durch einen Stufentarif," arqus Discussion Papers in Quantitative Tax Research 105, arqus - Arbeitskreis Quantitative Steuerlehre.
    • Handle: RePEc:zbw:arqudp:105
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    1. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    2. Dirk Neumann & Andreas Peichl & Hilmar Schneider & Sebastian Siegloch, 2009. "Die Steuerreformpläne der neuen Bundesregierung und das Bürgergeld," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 89(12), pages 805-812, December.
    3. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 60, pages 29-47.
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    Cited by:

    1. Dirk Kiesewetter & Kristin Schönemann, 2011. "Der Einfluss von Steuern und Subventionen auf die Rendite fremd‐ und selbst genutzter Wohnimmobilien in Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(2), pages 104-131, May.
    2. Henriette Houben & Ralf Maiterth & Heiko Müller, 2011. "Aufkommens‐ und Verteilungsfolgen des Ersatzes des deutschen einkommensteuerlichen Formeltarifs durch einen Stufentarif," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 12(3), pages 280-302, August.

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