Abbau der kalten Progression: nicht die einzige Herausforderung beim Einkommensteuertarif
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Cited by:
- Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference," International Journal of Microsimulation, International Microsimulation Association, vol. 6(3), pages 3-24.
- Hechtner, Frank & Massarrat-Mashhadi, Nima & Sielaff, Christian, 2012. "Eine Analyse zur Einkommensteuerbelastung und Wirkung der kalten Progression der vergangenen 20 Jahre in Deutschland," arqus Discussion Papers in Quantitative Tax Research 137, arqus - Arbeitskreis Quantitative Steuerlehre.
- Junyi Zhu, 2014.
"Bracket Creep Revisited - with and without r > g: Evidence from Germany,"
Journal of Income Distribution, Ad libros publications inc., vol. 23(3), pages 106-158, November.
- Zhu, Junyi, 2015. "Bracket creep revisited - with and without r>g: Evidence from Germany," Discussion Papers 37/2015, Deutsche Bundesbank.
- Viktor Steiner & Florian Wakolbinger, 2015. "Steuerreform 2015/16 und kalte Progression 2010/2019. Eine Mikrosimulationsanalyse für Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 425-430, May.
- Flores Unzaga, Ismael Martin & Zhu, Junyi, 2014.
"Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany,"
EconStor Preprints
100006, ZBW - Leibniz Information Centre for Economics.
- Flores Unzaga, Ismael Martin & Zhu, Junyi, 2014. "Bracket Creep Revisited: Progressivity and a Solution by Adjusting the Rich Tax in Germany," MPRA Paper 57664, University Library of Munich, Germany.
- Christian Breuer, 2014. "Steuermehreinnahmen, Mindestlohn und kalte Progression," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 67(11), pages 38-42, June.
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Keywords
Income tax progressivity; bracket creep;JEL classification:
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
- H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
- H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems
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