Does a Simpler Income Tax Yield More Equity and Efficiency?
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- Max Löffler & Andreas Peichl & Nico Pestel & Hilmar Schneider & Sebastian Siegloch, 2011.
"Einfach ist nicht immer gerecht : eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer,"
Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research,
DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 147-160.
- Loeffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2011. "Einfach ist nicht immer gerecht: Eine Mikrosimulationsstudie der Kirchhof-Reform für die Einkommensteuer," IZA Standpunkte 44, Institute for the Study of Labor (IZA).
- Shun-ichiro Bessho & Masayoshi Hayashi, 2015.
"Should the Japanese tax system be more progressive? An evaluation using the simulated SMCFs based on the discrete choice model of labor supply,"
International Tax and Public Finance,
Springer;International Institute of Public Finance, vol. 22(1), pages 144-175, February.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2011. "Should Japanese Tax System Be More Progressive?," Global COE Hi-Stat Discussion Paper Series gd10-181, Institute of Economic Research, Hitotsubashi University.
- Shun-ichiro Bessho & Masayoshi Hayashi, 2012. "Should the Japanese Tax System Be More Progressive? An Evaluation Using Simulated SMCFs Based on the Discrete Choice Model of Labor Supply," CIRJE F-Series CIRJE-F-848, CIRJE, Faculty of Economics, University of Tokyo.
- Weigert, Benjamin & Klemm, Marcus, 2015. "Composition matters! Wage inequality and the demographic and educational structure of the labor force in Germany," Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 112914, Verein für Socialpolitik / German Economic Association.
- Nina Hetzer & Andreas Peichl, 2010. "Steuerstrukturreform trotz leerer Kassen?!," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 63(01), pages 28-35, January.
More about this item
- D3 - Microeconomics - - Distribution
- H2 - Public Economics - - Taxation, Subsidies, and Revenue
- J22 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Time Allocation and Labor Supply
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