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

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Listed author(s):
  • Henriette Houben
  • Ralf Maiterth
  • Heiko Müller
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    File URL: http://hdl.handle.net/10.1111/j.1468-2516.2011.00366.x
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    Article provided by Verein für Socialpolitik in its journal Perspektiven der Wirtschaftspolitik.

    Volume (Year): 12 (2011)
    Issue (Month): 3 (08)
    Pages: 280-302

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    Handle: RePEc:bla:perwir:v:12:y:2011:i:3:p:280-302
    DOI: j.1468-2516.2011.00366.x
    Contact details of provider: Web page: http://www.blackwellpublishing.com/journal.asp?ref=1465-6493
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    1. Boss, Achim & Boss, Alfred & Boss, Thomas, 2009. "Die Änderungen des Einkommensteuertarifs: Folgen für das Lohnsteueraufkommen und die Leistungsanreize," Kiel Working Papers 1529, Kiel Institute for the World Economy (IfW).
    2. Sutherland, Holly, 2001. "EUROMOD: an integrated European benefit-tax model: final report," EUROMOD Working Papers EM9/01, EUROMOD at the Institute for Social and Economic Research.
    3. Homburg, Stefan & Houben, Henriette & Maiterth, Ralf, 2008. "Optimale Eigenfinanzierung der Personenunternehmen nach der Unternehmensteuerreform 2008/2009," EconStor Open Access Articles, ZBW - German National Library of Economics, pages 29-47.
    4. Dirk Neumann & Andreas Peichl & Hilmar Schneider & Sebastian Siegloch, 2009. "Die Steuerreformpläne der neuen Bundesregierung und das Bürgergeld," Wirtschaftsdienst, Springer;German National Library of Economics, vol. 89(12), pages 805-812, December.
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    Cited by:

    1. Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 13(3), pages 196-213, 08.
    2. 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.

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