Abbau der kalten Progression: nicht die einzige Herausforderung beim Einkommensteuertarif
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- Dovern, Jonas & Gern, Klaus-Jürgen & Jannsen, Nils & Van Roye, Björn & Scheide, Joachim & Boysen-Hogrefe, Jens & Meier, Carsten-Patrick, 2010. "Weltkonjunktur im Frühjahr 2010," Kiel Discussion Papers 476/477, Kiel Institute for the World Economy (IfW).
- Boss, Alfred & Scheide, Joachim & Groll, Dominik & Jannsen, Nils & Kooths, Stefan & van Roye, Björn & Kappler, Marcus & Sachs, Andreas, 2011. "Deutsche Konjunktur im Frühjahr 2011," Kiel Discussion Papers 490/491, Kiel Institute for the World Economy (IfW).
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- 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.
- Viktor Steiner & Florian Wakolbinger, 2015. "Tax Reform 2015-16 and Bracket Creep 2010-2019. A Microsimulation Analysis for Austria," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 425-430, May.
- 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.
- Zhu, Junyi, 2015. "Bracket creep revisited - with and without r>g: Evidence from Germany," Discussion Papers 37/2015, Deutsche Bundesbank.
- 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.
More about this item
KeywordsIncome tax progressivity; bracket creep;
- E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
- 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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