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Auswirkungen verschiedener Varianten einer negativen Einkommensteuer in Deutschland: eine Simulationsstudie

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  • Gern, Klaus-Jürgen

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  • Gern, Klaus-Jürgen, 1999. "Auswirkungen verschiedener Varianten einer negativen Einkommensteuer in Deutschland: eine Simulationsstudie," Open Access Publications from Kiel Institute for the World Economy 1055, Kiel Institute for the World Economy (IfW Kiel).
    • Handle: RePEc:zbw:ifwkie:1055
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    1. William Vickrey, 1939. "Averaging of Income for Income-Tax Purposes," Journal of Political Economy, University of Chicago Press, vol. 47(3), pages 379-379.
    2. Wahlund, Richard, 1992. "Tax changes and economic behavior: The case of tax evasion," Journal of Economic Psychology, Elsevier, vol. 13(4), pages 657-677, December.
    3. Whitehouse, Edward, 1996. "Designing and Implementing In-Work Benefits," Economic Journal, Royal Economic Society, vol. 106(434), pages 130-141, January.
    4. Robert Walker & Michael Wiseman, 1997. "The possibility of a British earned income tax credit," Fiscal Studies, Institute for Fiscal Studies, vol. 18(4), pages 401-425, November.
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    Cited by:

    1. Siebert, Horst, 2003. "The failure of the German labor market," Kiel Working Papers 1169, Kiel Institute for the World Economy (IfW Kiel).
    2. Boss, Alfred & Christensen, Björn & Schrader, Klaus, 2005. "Anreizprobleme bei Hartz IV: Lieber ALG II statt Arbeit?," Kiel Discussion Papers 421, Kiel Institute for the World Economy (IfW Kiel).
    3. Hohenleitner, Ingrid & Straubhaar, Thomas, 2008. "Bedingungsloses Grundeinkommen und Solidarisches Bürgergeld - mehr als sozialutopische Konzepte," Edition HWWI: Chapters, in: Straubhaar, Thomas (ed.), Bedingungsloses Grundeinkommen und Solidarisches Bürgergeld - mehr als sozialutopische Konzepte, volume 1, pages 9-127, Hamburg Institute of International Economics (HWWI).

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