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Was bei einer Reform des Solidaritätszuschlags zu beachten ist

Author

Listed:
  • Maximilian Joseph Blömer
  • Luisa Dörr
  • Clemens Fuest
  • Martin Mosler
  • Andreas Peichl
  • Niklas Potrafke

Abstract

No abstract is available for this item.

Suggested Citation

  • Maximilian Joseph Blömer & Luisa Dörr & Clemens Fuest & Martin Mosler & Andreas Peichl & Niklas Potrafke, 2019. "Was bei einer Reform des Solidaritätszuschlags zu beachten ist," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 72(16), August.
    • Handle: RePEc:ces:ifosdt:v:72:y:2019:i:16:p:
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    References listed on IDEAS

    as
    1. Sven Stöwhase & Martin Teuber, 2014. "Ist eine Integration des Solidaritätszuschlags in den Einkommensteuertarif möglich?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 94(12), pages 879-886, December.
    2. Clemens Fuest & Max Löffler & Andreas Peichl & Holger Stichnoth, 2015. "Integration des Solidaritätszuschlags in die Einkommensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(5), pages 319-324, May.
    3. Stefan Bach, 2018. "Solidaritätszuschlag bei Hochverdienenden in den Einkommensteuertarif integrieren," DIW aktuell 18, DIW Berlin, German Institute for Economic Research.
    4. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Potrafke. Niklas & Luisa Dörr, 2017. "Bracket Creep – Distribution Effects of a Rolling Income Tax Rate," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(03), pages 28-39, February.
    5. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Luisa Dörr, 2017. "Tax Increases Via the Back Door – Fiscal Revenue Impact of Bracket Creep," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(02), pages 51-58, January.
    6. Florian Dorn & Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "The removal of the middle class bulge - models and costs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 77.
    7. Arthur van Soest, 1995. "Structural Models of Family Labor Supply: A Discrete Choice Approach," Journal of Human Resources, University of Wisconsin Press, vol. 30(1), pages 63-88.
    Full references (including those not matched with items on IDEAS)

    Citations

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    Cited by:

    1. Maximilian Joseph Blömer & Andreas Peichl, 2020. "Who Has an Incentive to Work? Participation Tax Rates of the German Tax-Transfer System," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 118.
    2. Schröder, Carsten & König, Johannes & Fedorets, Alexandra & Goebel, Jan & Grabka, Markus M. & Lüthen, Holger & Metzing, Maria & Schikora, Felicitas & Liebig, Stefan, 2020. "The economic research potentials of the German Socio-Economic Panel study," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 21(3), pages 335-371.
    3. Eckart Bomsdorf, 2020. "Out with the Soli, In with a New, Transparent, and Flexible Income Tax Rate," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 34-39, January.
    4. Maximilian Joseph Blömer & Andreas Peichl, 2020. "The ifo Tax and Transfer Behavioral Microsimulation Model," ifo Working Paper Series 335, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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