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Stefan Bach

Citations

Many of the citations below have been collected in an experimental project, CitEc, where a more detailed citation analysis can be found. These are citations from works listed in RePEc that could be analyzed mechanically. So far, only a minority of all works could be analyzed. See under "Corrections" how you can help improve the citation analysis.

Blog mentions

As found by EconAcademics.org, the blog aggregator for Economics research:
  1. Stefan Bach & Martin Beznoska & Viktor Steiner, 2011. "A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy," Discussion Papers of DIW Berlin 1137, DIW Berlin, German Institute for Economic Research.

    Mentioned in:

    1. The Bundesbank Explains Its Grinder Policies
      by masaccio in Firedoglake on 2012-04-29 22:30:06
  2. S. Bach & G. Baldi & K. Bernoth & J. Blazejczak & B. Bremer & J. Diekmann & D. Edler & B. Farkas & F. Fichtner & M. Fratzscher & M. Gornig & C. Kemfert & U. Kunert & H. Link & K. Neuhoff & W.-P. Schil, 2013. "Germany Must Invest More in Its Future," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 3(8), pages 3-4.

    Mentioned in:

    1. Dans quel mesure un plus grand investissement public allemand aiderait-il l’Allemagne et le reste de la zone euro ?
      by ? in D'un champ l'autre on 2014-12-19 05:12:00

Wikipedia or ReplicationWiki mentions

(Only mentions on Wikipedia that link back to a page on a RePEc service)
  1. Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2011. "Effective taxation of top incomes in Germany," Discussion Papers 2011/18, Free University Berlin, School of Business & Economics.

    Mentioned in:

    1. Effective Taxation of Top Incomes in Germany (German Economic Review 2013) in ReplicationWiki ()

Working papers

  1. Stefan Bach & Markus M. Grabka & Marc C. Adam, 2021. "Ungleichheit in Deutschland - Politikmaßnahmen zur Trendumkehr," Working Papers 5, Forum New Economy.

    Cited by:

    1. Markus M. Grabka, 2021. "Ungleichheit der Haushaltsnettoeinkommen — Trends, Treiber, Politikmaßnahmen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(7), pages 508-515, July.
    2. Tom Krebs, 2023. "Modern Climate Policy: Moving beyond the market-liberal paradigm," Working Papers 1, Forum New Economy.

  2. Stefan Bach & Niklas Isaak & Lea Kampfmann & Claudia Kemfert & Nicole Wägner, 2020. "Nachbesserungen beim Klimapaket richtig, aber immer noch unzureichend – CO2-Preise stärker erhöhen und Klimaprämie einführen," DIW aktuell 27, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Löffler, Konstantin & Burandt, Thorsten & Hainsch, Karlo & Oei, Pao-Yu & Seehaus, Frederik & Wejda, Felix, 2022. "Chances and barriers for Germany's low carbon transition - Quantifying uncertainties in key influential factors," Energy, Elsevier, vol. 239(PA).
    2. Jacobs, Leif & Quack, Lara & Mechtel, Mario, 2022. "Distributional effects of carbon pricing by transport fuel taxation," Energy Economics, Elsevier, vol. 114(C).

  3. Stefan Bach & Niklas Isaak & Claudia Kemfert & Nicole Wägner, 2019. "Lenkung, Aufkommen, Verteilung: Wirkungen von CO2-Bepreisung und Rückvergütung des Klimapakets," DIW aktuell 24, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Mönnig, Anke & Schneemann, Christian & Weber, Enzo & Zika, Gerd, 2020. "Das Klimaschutzprogramm 2030 - Effekte auf Wirtschaft und Erwerbstätigkeit durch das Klimaschutzprogramm 2030 der Bundesregierung," IAB-Discussion Paper 202002, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    2. Dominik Bernhofer, 2021. "Die Verteilungseffekte einer CO2-Bepreisung im Haushaltssektor: Ein Überblick über die aktuelle empirische Literatur," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 47(2), pages 225-239.
    3. Stefan Humer & Vanessa Lechinger & Eva Six, 2021. "Ökosoziale Steuerreform: Aufkommens- und Verteilungswirkungen," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 207, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    4. Truger, Achim, 2022. "(Steuerliche) Entlastungsmaßnahmen gegen Energiepreisanstieg grundsätzlich sinnvoll – Entfernungspauschale reformbedürftig," ifso expertise 20, University of Duisburg-Essen, Institute for Socioeconomics (ifso).

  4. Stefan Bach & Andreas Thiemann & Aline Zucco, 2018. "Looking for the Missing Rich: Tracing the Top Tail of the Wealth Distribution," Discussion Papers of DIW Berlin 1717, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Sałach, Katarzyna & Brzezinski, Michal, 2020. "Political connections and the super-rich in Poland," SocArXiv u5qbd_v1, Center for Open Science.
    2. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    3. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    4. Carmen Giovanazzi & Vincent Victor, 2024. "Unternehmensvermoegen in Deutschland: Zur Rolle der boersennotierten Familienunternehmen," Working Papers 5, Forum New Economy.
    5. Thilo N. H. Albers & Charlotte Bartels & Moritz Schularick, 2024. "Wealth and Its Distribution in Germany, 1895-2021," Discussion Papers of DIW Berlin 2105, DIW Berlin, German Institute for Economic Research.
    6. Stephan Pühringer & Matthias Aistleitner & Lukas Cserjan & Sophie Hieselmayr & Jakob Weber, 2024. "Idiosyncrasies of the superrich: On the political economy of wealth concentration in Austria," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 254, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    7. Jan Schulz & Mishael Milaković, 2023. "How Wealthy are the Rich?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 69(1), pages 100-123, March.
    8. Jakob Kapeller & Rafael Wildauer, 2019. "A Comment on Fitting Pareto Tails to Complex Survey Data," ICAE Working Papers 102, Johannes Kepler University, Institute for Comprehensive Analysis of the Economy.
    9. Daniel Waldenström, 2021. "Wealth and History: An Update," CESifo Working Paper Series 9366, CESifo.
    10. Enea Baselgia & Isabel Z. Martinez, 2022. "Tracking and Taxing the Super-Rich: Insights from Swiss Rich Lists," KOF Working papers 22-501, KOF Swiss Economic Institute, ETH Zurich.
    11. Michele Cantarella & Andrea Neri & Maria Giovanna Ranalli, 2021. "Mind the wealth gap: a new allocation method to match micro and macro statistics for household wealth," Papers 2101.01085, arXiv.org, revised Jan 2021.
    12. Daniel Graeber & Viola Hilbert & Johannes König, 2023. "Inequality of Opportunity in Wealth: Levels, Trends, and Drivers," CEPA Discussion Papers 69, Center for Economic Policy Analysis.
    13. Enea Baselgia & Isabel Z. Martínez, 2022. "Behavioral Responses to Special Tax Regimes for the Super-Rich: Insights from Swiss Rich Lists," CESifo Working Paper Series 9778, CESifo.
    14. Figari, Francesco & Kuypers, Sarah & Verbist, Gerlinde, 2020. "An Assessment of Wealth Taxes in a Joint Income-Wealth Perspective," EUROMOD Working Papers EM17/20, EUROMOD at the Institute for Social and Economic Research.
    15. Apostel, Arthur & O'Neill, Daniel W., 2022. "A one-off wealth tax for Belgium: Revenue potential, distributional impact, and environmental effects," Ecological Economics, Elsevier, vol. 196(C).
    16. Wildauer, Rafael & Kapeller, Jakob, 2022. "Tracing the invisible rich: A new approach to modelling Pareto tails in survey data," Labour Economics, Elsevier, vol. 75(C).
    17. Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2020. "An assessment of wealth taxes in a joint income-wealth perspective," Working Papers 2006, Herman Deleeck Centre for Social Policy, University of Antwerp.
    18. Advani, Arun & Bangham, George & Leslie, Jack, 2021. "The UK’s wealth distribution and characteristics of high-wealth households," The Warwick Economics Research Paper Series (TWERPS) 1367, University of Warwick, Department of Economics.
    19. Yannic Rehm & Lucas Chancel, 2022. "Measuring the Carbon Content of Wealth Evidence from France and Germany," World Inequality Lab Working Papers halshs-03828939, HAL.
    20. Sałach, Katarzyna & Brzeziński, Michał, 2022. "Political connections and the super-rich in Poland," Economic Systems, Elsevier, vol. 46(4).
    21. Michal Brzezinski & Katarzyna Sałach & Marcin Wroński, 2019. "Wealth inequality in Central and Eastern Europe: evidence from joined household survey and rich lists’ data," Working Papers 2019-09, Faculty of Economic Sciences, University of Warsaw.
    22. Albers, Thilo & Bartels, Charlotte & Schularick, Moritz, 2022. "Wealth and its Distribution in Germany, 1895-2018," CEPR Discussion Papers 17269, C.E.P.R. Discussion Papers.
    23. Jaanika Meriküll & Tairi Rõõm, 2022. "Are survey data underestimating the inequality of wealth?," Empirical Economics, Springer, vol. 62(2), pages 339-374, February.
    24. Albers, Thilo N. H. & Bartels, Charlotte & Schularick, Moritz, 2022. "Wealth and Its Distribution in Germany, 1895–2018," SocArXiv y6zpq_v1, Center for Open Science.
    25. Morelli, Salvatore & Nolan, Brian & Palomino, Juan & Van Kerm, Philippe, 2021. "Inheritance, Gifts and the Wealth Deficit of Low-Income Households," SocArXiv 2mpuh, Center for Open Science.
    26. Brzezinski, Michal & Sałach, Katarzyna, 2021. "Factors that account for the wealth inequality differences between post-socialist countries," Economic Modelling, Elsevier, vol. 105(C).
    27. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.
    28. Xhulia Likaj & Thomas Fricke, 2023. "Gefuehlt oder real - Wie ungleich sind Vermoegen in Deutschland verteilt? Eine Bestandaufnahme auf Basis neuer Erkenntnisse," Basic Papers 1, Forum New Economy.
    29. Morelli, Salvatore & Nolan, Brian & Palomino, Juan & Van Kerm, Philippe, 2021. "Inheritance, Gifts and the Wealth Deficit of Low-Income Households," SocArXiv 2mpuh_v1, Center for Open Science.
    30. Klaus Grünberger & Judith Derndorfer & Matthias Schnetzer, 2024. "Erbschaften in Österreich: eine Modellschätzung intergenerationeller Vermögenstransfers bis 2050," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 50(1), pages 21-41.
    31. Chakraborty, Robin & Waltl, Sofie R., 2018. "Missing the wealthy in the HFCS: micro problems with macro implications," Working Paper Series 2163, European Central Bank.
    32. Marcin Wroński, 2022. "Household wealth in Central and Eastern Europe Explaining the wealth gap between Poland and Hungary," Bank i Kredyt, Narodowy Bank Polski, vol. 53(5), pages 443-474.
    33. Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.
    34. KRENEK Alexander & SCHRATZENSTALLER Margit & GRUNBERGER Klaus & THIEMANN Andreas, 2022. "INTAXMOD - Inheritance and Gift Taxation in the Context of Ageing," JRC Working Papers on Taxation & Structural Reforms 2022-04, Joint Research Centre.
    35. Yannic Rehm & Lucas Chancel, 2022. "Measuring the Carbon Content of Wealth Evidence from France and Germany," Working Papers halshs-03828939, HAL.
    36. Enea Baselgia & Isabel Z. Martínez, 2024. "Using Rich Lists to Study the Super-Rich and Top Wealth Inequality: Insights from Switzerland," CESifo Working Paper Series 10993, CESifo.
    37. Fasianos, Apostolos & Tsoukalis, Panos, 2023. "Decomposing wealth inequalities in the wake of the Greek debt crisis," The Journal of Economic Asymmetries, Elsevier, vol. 28(C).
    38. Krenek Alexander & Schratzenstaller Margit, 2022. "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 629-668, December.
    39. Czaya, Axel & Matiaske, Wenzel, 2018. "Finanzielle Mitarbeiterbeteiligung in Deutschland. Gewinn- und Kapitalbeteiligung von Mitarbeitern: Eine Studie vor dem Hintergrund des Mitarbeiterkapitalbeteiligungsgesetzes und der Wirtschaftskrise ," Working Paper Forschungsförderung 111, Hans-Böckler-Stiftung, Düsseldorf.
    40. Gabriel Zucman, 2019. "Global Wealth Inequality," Annual Review of Economics, Annual Reviews, vol. 11(1), pages 109-138, August.
    41. Engel, Janina & Riera, Pau Gayà & Grilli, Joseph & Sola, Pierre, 2022. "Developing reconciled quarterly distributional national wealth – insight into inequality and wealth structures," Working Paper Series 2687, European Central Bank.
    42. Brzezinski, Michal & Sałach, Katarzyna, 2021. "Nierówności dochodowe i majątkowe w Polsce: nowe wyniki wykorzystujące dane pozaankietowe," SocArXiv s43yr, Center for Open Science.
    43. Alexander Krenek & Margit Schratzenstaller-Altzinger, 2018. "A European Net Wealth Tax," WIFO Working Papers 561, WIFO.
    44. Brzezinski, Michal & Sałach, Katarzyna, 2021. "Nierówności dochodowe i majątkowe w Polsce: nowe wyniki wykorzystujące dane pozaankietowe," SocArXiv s43yr_v1, Center for Open Science.
    45. Wroński, Marcin, 2023. "The impact of social security wealth on the distribution of wealth in the European Union," The Journal of the Economics of Ageing, Elsevier, vol. 24(C).
    46. Brian Nolan & Juan C. Palomino & Philippe Van Kerm & Salvatore Morelli, 2022. "Intergenerational wealth transfers in Great Britain from the Wealth and Assets Survey in comparative perspective," Fiscal Studies, John Wiley & Sons, vol. 43(2), pages 179-199, June.
    47. Thilo N. H. Albers & Charlotte Bartels & Moritz Schularick, 2020. "The Distribution of Wealth in Germany, 1895-2018," ECONtribute Policy Brief Series 001, University of Bonn and University of Cologne, Germany.
    48. Sofie R. Waltl, 2022. "Wealth Inequality: A Hybrid Approach Toward Multidimensional Distributional National Accounts In Europe," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 68(1), pages 74-108, March.
    49. Michał Brzeziński & Katarzyna Sałach & Marcin Wroński, 2020. "Wealth inequality in Central and Eastern Europe: Evidence from household survey and rich lists’ data combined," Economics of Transition and Institutional Change, John Wiley & Sons, vol. 28(4), pages 637-660, October.
    50. Demary, Markus & Hentze, Tobias & Kauder, Björn & Niehues, Judith, 2021. "Die Rolle der Betriebsvermögen in der Vermögensverteilung," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250022.
    51. Marcin Wroński, 2023. "The Displacement Effects of Social Security Wealth in a Transition Economy: The Case of Poland," Gospodarka Narodowa. The Polish Journal of Economics, Warsaw School of Economics, issue 1, pages 19-40.
    52. Advani, Arun & Summers, Andy, 2022. "Measuring and taxing top incomes and wealth," The Warwick Economics Research Paper Series (TWERPS) 1403, University of Warwick, Department of Economics.
    53. Heck, Ines & Kapeller, Jakob & Wildauer, Rafael, 2020. "Vermögenskonzentration in Österreich: Ein Update auf Basis des HFCS 2017," Greenwich Papers in Political Economy 30683, University of Greenwich, Greenwich Political Economy Research Centre.
    54. Kerr,Andrew Nicholas & Zondi,Mxolisi, 2024. "Measuring the Upper Tail of the Income and Wealth Distributions," Policy Research Working Paper Series 10836, The World Bank.
    55. Sierminska, Eva & Wroński, Marcin, 2022. "Inequality and Public Pension Entitlements," GLO Discussion Paper Series 1212, Global Labor Organization (GLO).
    56. Denisa Naidin & Sofie R. Waltl & Michael Ziegelmeyer, 2022. "Objectified Housing Sales and Rent Prices in Representative Household Surveys: the Impact on Macroeconomic Statistics," LISER Working Paper Series 2022-03, Luxembourg Institute of Socio-Economic Research (LISER).
    57. Michal Brzezinski & Katarzyna Salach, 2020. "Why wealth inequality differs between post-socialist countries?," Working Papers 551, ECINEQ, Society for the Study of Economic Inequality.
    58. Yannic Rehm & Lucas Chancel, 2022. "Measuring the Carbon Content of Wealth Evidence from France and Germany," PSE Working Papers halshs-03828939, HAL.
    59. Kohlrausch, Bettina & Zucco, Aline & Hövermann, Andreas, 2020. "Verteilungsbericht 2020: Die Einkommensungleichheit wird durch die Corona-Krise noch weiter verstärkt," WSI Reports 62, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
    60. Ines Heck & Anna Hornykewycz & Jakob Kapeller & Rafael Wildauer, 2024. "Vermögensverteilung in Österreich: eine Analyse auf Basis des HFCS 2021/22," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 255, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    61. European Commission, 2018. "Tax Policies in the European Union: 2018 Survey," Taxation Survey 2018, Directorate General Taxation and Customs Union, European Commission.
    62. Waldenström, Daniel, 2021. "Wealth and History: An Update," Working Paper Series 1411, Research Institute of Industrial Economics.
    63. Ines Heck & Jakob Kapeller & Rafael Wildauer, 2020. "Vermögenskonzentration in Österreich," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 206, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    64. Tisch, Daria & Ischinsky, Emma, 2023. "Top wealth and its historical origins: An analysis of Germany's largest privately held fortunes in 2019," MPIfG Discussion Paper 23/1, Max Planck Institute for the Study of Societies.
    65. Wojciech Balcerowicz & Anamaria Maftei & Janos Varga, 2019. "Labour Taxation in Romania: Revised, but not changed," European Economy - Economic Briefs 050, Directorate General Economic and Financial Affairs (DG ECFIN), European Commission.
    66. Emmanuel Gervais & Pierre Bui Quang, 2019. "How to identify “hidden securities assets” in the Balance of Payments: methods of Bank of France," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Are post-crisis statistical initiatives completed?, volume 49, Bank for International Settlements.

  5. Stefan Bach, 2018. "100 Jahre deutsches Steuersystem: Revolution und Evolution," Discussion Papers of DIW Berlin 1767, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Lorenzo F. Pace, 2019. "Il principio dell'indipendenza della banca centrale e la stabilit? dei prezzi come obiettivo della politica monetaria: quale influenza dell'ordoliberalismo in Germania e nell?Unione Europea? (The prin," Moneta e Credito, Economia civile, vol. 72(288), pages 349-364.
    2. Sebastian Eichfelder & Jonathan Hoke, 2020. "Steuerpolitik in der COVID-19-Krise [Tax Policy in the COVID-19 Crisis]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(10), pages 767-773, October.

  6. Claus Michelsen & Stefan Bach & Michelle Harnisch, 2018. "Baukindergeld: Einkommensstarke Haushalte profitieren in besonderem Maße," DIW aktuell 14, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Thomsen, Stephan L & Vogt, Daniel & Brausewetter, Lars, 2019. "Wohnungsmarkt und Wohnungspolitik in Deutschland: Situation und Optionen," Hannover Economic Papers (HEP) dp-658, Leibniz Universität Hannover, Wirtschaftswissenschaftliche Fakultät.

  7. Stefan Bach & Jürgen Schupp, 2018. "Solidarisches Grundeinkommen: alternatives Instrument für mehr Teilhabe," DIW aktuell 8, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Christine Mayrhuber & Rainer Eppel & Thomas Horvath & Helmut Mahringer, 2020. "Destandardisierung von Erwerbsverläufen und Rückwirkungen auf die Alterssicherung," WIFO Studies, WIFO, number 66001.

  8. Stefan Bach, 2018. "Grundsteuerreform: Aufwändige Neubewertung oder pragmatische Alternativen," DIW aktuell 9, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Maiterth, Ralf & Lutz, Maximilian, 2018. "Grundsteuerreform und Gleichmäßigkeit der Besteuerung," arqus Discussion Papers in Quantitative Tax Research 230, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Petkova, Kunka & Weichenrieder, Alfons J., 2019. "Grunderwerbsteuer: Eine Steuer für das 21. Jahrhundert?," SAFE White Paper Series 58, Leibniz Institute for Financial Research SAFE.

  9. Stefan Bach, 2018. "Solidaritätszuschlag bei Hochverdienenden in den Einkommensteuertarif integrieren," DIW aktuell 18, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. 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.
    2. Eckart Bomsdorf, 2020. "Weg mit dem Soli, her mit einem neuen, transparenten und flexiblen Einkommensteuertarif," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 34-39, January.

  10. Stefan Bach & Michelle Harnisch, 2017. "Steuer- und Abgabenreformen für die neue Legislatur: untere und mittlere Einkommen gezielt entlasten," Discussion Papers of DIW Berlin 1706, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Truger, Achim & Vitt, Helena, 2019. "Konjunkturstützung durch expansive Finanzpolitik sinnvoll und bereits angelegt," ifso expertise 3, University of Duisburg-Essen, Institute for Socioeconomics (ifso).
    2. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920, September.

  11. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Chirvi, Malte & Schneider, Cornelius, 2019. "Stated preferences for capital taxation - tax design, misinformation and the role of partisanship," arqus Discussion Papers in Quantitative Tax Research 242, arqus - Arbeitskreis Quantitative Steuerlehre.
    2. Stefan Jestl, 2021. "Inheritance tax regimes: a comparison," Public Sector Economics, Institute of Public Finance, vol. 45(3), pages 363-385.

  12. Stefan Bach & Martin Beznoska & Viktor Steiner, 2016. "An Integrated Micro Data Base for Tax Analysis in Germany," Data Documentation 86, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Gilang Hardadi & Alexander Buchholz & Stefan Pauliuk, 2021. "Implications of the distribution of German household environmental footprints across income groups for integrating environmental and social policy design," Journal of Industrial Ecology, Yale University, vol. 25(1), pages 95-113, February.
    2. Hübler, Michael & Wiese, Malin & Braun, Marius & Damster, Johannes, 2024. "The distributional effects of CO2 pricing at home and at the border on German income groups," Resource and Energy Economics, Elsevier, vol. 77(C).

  13. Stefan Bach & Andreas Thiemann & Aline Zucco, 2015. "The Top Tail of the Wealth Distribution in Germany, France, Spain, and Greece," Discussion Papers of DIW Berlin 1502, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Stefan Humer & Mathias Moser & Matthias Schnetzer, 2017. "Inheritances and the Accumulation of Wealth in the Eurozone," ICAE Working Papers 73, Johannes Kepler University, Institute for Comprehensive Analysis of the Economy.
    2. Dominik Bernhofer & Michael Ertl & Katharina Bohnenberger & Franziska Disslbacher & Julia Hofmann & Petra Innreiter & Markus Marterbauer & Patrick Mokre & Matthias Schnetzer, 2022. "Tax me if you can. Potenziale moderner Vermögensbesteuerung in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 48(2), pages 207-230.
    3. Arthur B. Kennickell, 2019. "The tail that wags: differences in effective right tail coverage and estimates of wealth inequality," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(4), pages 443-459, December.
    4. Hofbauer, Florian & Fehr, Hans, 2016. "Pension reform with entrepreneurial choice," VfS Annual Conference 2016 (Augsburg): Demographic Change 145714, Verein für Socialpolitik / German Economic Association.
    5. Juha Honkkila & Ilja Kristian Kavonius, 2016. "Deriving household indebtedness indicators by linking micro and macro balance sheet data," IFC Bulletins chapters, in: Bank for International Settlements (ed.), Combining micro and macro data for financial stability analysis, volume 41, Bank for International Settlements.
    6. Späth Jochen & Schmid Kai Daniel, 2018. "The Distribution of Household Savings in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 238(1), pages 3-32, February.
    7. Albers, Thilo & Bartels, Charlotte & Schularick, Moritz, 2022. "Wealth and its Distribution in Germany, 1895-2018," CEPR Discussion Papers 17269, C.E.P.R. Discussion Papers.
    8. Steiner, Viktor & Zhu, Junyi, 2021. "A joint top income and wealth distribution," Discussion Papers 2021/3, Free University Berlin, School of Business & Economics.
    9. Mathias Moser & Stefan Humer & Matthias Schnetzer, 2016. "Bequests and the accumulation of wealth in the Eurozone," Working Paper Reihe der AK Wien - Materialien zu Wirtschaft und Gesellschaft 149, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik.
    10. Zhu, Junyi & Steiner, Viktor, 2020. "A Joint Top Income and Wealth Distribution," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224651, Verein für Socialpolitik / German Economic Association.
    11. Chakraborty, Robin & Waltl, Sofie R., 2018. "Missing the wealthy in the HFCS: micro problems with macro implications," Working Paper Series 2163, European Central Bank.
    12. Barth, Daniel & Papageorge, Nicholas W. & Thom, Kevin, 2017. "Genetic Ability, Wealth, and Financial Decision-Making," IZA Discussion Papers 10567, Institute of Labor Economics (IZA).
    13. Pasteau, Etienne & Zhu, Junyi, 2018. "Love and money with inheritance: Marital sorting by labor income and inherited wealth in the modern partnership," Discussion Papers 23/2018, Deutsche Bundesbank.
    14. Chakraborty Robin & Kavonius Ilja Kristian & Pérez-Duarte Sébastien & Vermeulen Philip, 2019. "Is the Top Tail of the Wealth Distribution the Missing Link between the Household Finance and Consumption Survey and National Accounts?," Journal of Official Statistics, Sciendo, vol. 35(1), pages 31-65, March.
    15. Demary, Markus & Hentze, Tobias & Kauder, Björn & Niehues, Judith, 2021. "Die Rolle der Betriebsvermögen in der Vermögensverteilung," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250022.
    16. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
    17. Bricker, Jesse & Hansen, Peter & Volz, Alice Henriques, 2019. "Wealth concentration in the U.S. after augmenting the upper tail of the survey of consumer finances," Economics Letters, Elsevier, vol. 184(C).
    18. Jakob Kapeller & Florian Springholz & Bernhard Schuetz, 2016. "Internationale Tendenzen und Potentiale der Vermoegensbesteuerung," ICAE Working Papers 57, Johannes Kepler University, Institute for Comprehensive Analysis of the Economy.

  14. Bach, Stefan & Buslei, Hermann & Coppola, Michela & Haan, Peter & Rausch, Johannes, 2014. "Die Verteilungswirkungen der Muetterrente," MEA discussion paper series 201408, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.

    Cited by:

    1. Börsch-Supan, Axel & Bucher-Koenen, Tabea & Ferrari, Irene & Kutlu Koc, Vesile & Rausch, Johannes, 1970. "The Development of the Pension Gap and German Households’ Saving Behavior," MEA discussion paper series 201602, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    2. Strunz, Sebastian & Schindler, Harry, 2017. "Identifying barriers towards a post-growth economy: A political economy view," UFZ Discussion Papers 6/2017, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS).
    3. Strunz, Sebastian & Schindler, Harry, 2018. "Identifying Barriers Toward a Post-growth Economy – A Political Economy View," Ecological Economics, Elsevier, vol. 153(C), pages 68-77.
    4. Hermann Buslei & Michael Peters, 2016. "Gutachten Rentenversicherung - Teil 2: Entwicklungen von Beitragssatz und Niveau in der Gesetzlichen Rentenversicherung: Forschungsprojekt im Auftrag von Bündnis 90/Die Grünen," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 110, number pbk110.

  15. Stefan Bach, 2013. "Has German Business Income Taxation Raised too Little Revenue over the Last Decades?," Discussion Papers of DIW Berlin 1303, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Bartels, Charlotte, 2019. "Top Incomes in Germany, 1871–2014," The Journal of Economic History, Cambridge University Press, vol. 79(3), pages 669-707, September.
    2. Sarah Godar, 2018. "Tax Haven Investors and Corporate Profitability - Evidence of Profit Shifting by German-Based Affiliates of Multinational Firms," Working Papers IES 2018/12, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, revised Dec 2018.
    3. Fiscalis Tax Gap Project Group, 2016. "The concept of tax gaps - Report on VAT Gap Estimations," Taxation Studies 0065, Directorate General Taxation and Customs Union, European Commission.

  16. Straubhaar, Thomas & Vöpel, Henning & Illing, Gerhard & Flassbeck, Heiner & Spiecker, Friederike & Bach, Stefan & Wagner, Gert G., 2012. "Inflation und Schuldenabbau," Munich Reprints in Economics 19573, University of Munich, Department of Economics.
    • Thomas Straubhaar & Henning Vöpel & Gerhard Illing & Heiner Flassbeck & Friederike Spiecker & Stefan Bach & Gert Wagner, 2012. "Inflation und Schuldenabbau," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 92(9), pages 583-598, September.

    Cited by:

    1. Zhu, Junyi, 2015. "Bracket creep revisited - with and without r>g: Evidence from Germany," Discussion Papers 37/2015, Deutsche Bundesbank.

  17. Stefan Bach & Martin Beznoska & Viktor Steiner, 2011. "A Wealth Tax on the Rich to Bring down Public Debt?: Revenue and Distributional Effects of a Capital Levy," SOEPpapers on Multidisciplinary Panel Data Research 397, DIW Berlin, The German Socio-Economic Panel (SOEP).

    Cited by:

    1. Jan Schulz & Mishael Milaković, 2023. "How Wealthy are the Rich?," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 69(1), pages 100-123, March.
    2. Corneo, Giacomo G. & Bönke, Timm & Westermeier, Christian, 2016. "Erbschaft und Eigenleistung im Vermögen der Deutschen: eine Verteilungsanalyse," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 17(1), pages 35-53.
    3. Paul Eckerstorfer & Johannes Halak & Jakob Kapeller & Bernhard Schütz & Florian Springholz & Rafael Wildauer, 2014. "Correcting wealth survey data for the missing rich: The case of Austria," Economics working papers 2014-01, Department of Economics, Johannes Kepler University Linz, Austria.
    4. Paul Eckerstorfer & Johannes Halak & Jakob Kapeller & Bernhard Schütz & Florian Springholz & Rafael Wildauer, 2016. "Correcting for the Missing Rich: An Application to Wealth Survey Data," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(4), pages 605-627, December.
    5. Schnellenbach, Jan, 2012. "The economics of taxing net wealth: A survey of the issues," Freiburg Discussion Papers on Constitutional Economics 12/5, Walter Eucken Institut e.V..
    6. Davide Bazzana, 2020. "Ageing population and pension system sustainability: reforms and redistributive implications," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 37(3), pages 971-992, October.
    7. Kohler, Pierre, 2014. "Asset-Centred Redistributive Policies for Sustainable Development," MPRA Paper 55357, University Library of Munich, Germany.
    8. Stefan Bach, 2014. ""Reichensteuer"-Diskussion: Hintergrund und Perspektiven," DIW Roundup: Politik im Fokus 16, DIW Berlin, German Institute for Economic Research.
    9. Kempkes, Gerhard & Stähler, Nikolai, 2014. "A one-off wealth levy? Assessing the pros, the cons and the importance of credibility," Discussion Papers 29/2014, Deutsche Bundesbank.

  18. Steiner, Viktor & Corneo, Giacomo & Bach, Stefan, 2011. "Optimal top marginal tax rates under income splitting for couples," CEPR Discussion Papers 8435, C.E.P.R. Discussion Papers.

    Cited by:

    1. Wilfried Altzinger & Christopher Berka & Stefan Humer & Mathias Moser, 2012. "Die langfristige Entwicklung der Einkommenskonzentration in Österreich, 1957-2009," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 38(1), pages 77-102.
    2. Isaak, Niklas & Jessen, Robin, 2024. "Normative Judgments Implicit in the Tax System: A Simulation Approach," IZA Discussion Papers 17566, Institute of Labor Economics (IZA).
    3. Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," IZA Standpunkte 49, Institute of Labor Economics (IZA).
    4. Isaak, Niklas & Jessen, Robin, 2024. "Normative judgments implicit in the tax system: A simulation approach," Ruhr Economic Papers 1128, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    5. Hermle, Johannes & Peichl, Andreas, 2013. "Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland," IZA Standpunkte 60, Institute of Labor Economics (IZA).
    6. Corneo, Giacomo, 2017. "Time-Poor, Working, Super-Rich," IZA Discussion Papers 10508, Institute of Labor Economics (IZA).
    7. Aron Kiss, 2013. "Developments in the theory of optimal income taxation with applications to the Hungarian tax system," CERS-IE WORKING PAPERS 1317, Institute of Economics, Centre for Economic and Regional Studies.
    8. Dolls, Mathias & Peichl, Andreas & Zimmermann, Klaus F., 2011. "Eine Herausforderung für die G20: Global vereinbarte Schuldenbremsen und transnationale fiskalpolitische Aufsichtsgremien," IZA Standpunkte 45, Institute of Labor Economics (IZA).
    9. Daianu, Daniel & Kallai, Ella & Lungu, Laurian, 2012. "Tax Policy under the Curse of Low Revenues: The Case of Romania (Part I)," Journal for Economic Forecasting, Institute for Economic Forecasting, vol. 0(1), pages 156-186, March.
    10. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2013. "Effective Taxation of Top Incomes in Germany," German Economic Review, Verein für Socialpolitik, vol. 14(2), pages 115-137, May.
    11. 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.
    12. Rolf Aaberge & Ugo Colombino, 2015. "Labour Supply models," Discussion Papers 807, Statistics Norway, Research Department.
    13. Creedy, John & Gemmell, Norman, 2018. "The Elasticity of Taxable Income of Individuals in Couples," Working Paper Series 20831, Victoria University of Wellington, Chair in Public Finance.
    14. Steiner, Viktor & Zhu, Junyi, 2021. "A joint top income and wealth distribution," Discussion Papers 2021/3, Free University Berlin, School of Business & Economics.
    15. Stefan Bach & Margit Schratzenstaller, 2013. "Höhere "Reichensteuern": Möglichkeiten und Grenzen: Editorial," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 5-12.
    16. Zhu, Junyi & Steiner, Viktor, 2020. "A Joint Top Income and Wealth Distribution," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224651, Verein für Socialpolitik / German Economic Association.
    17. Johannes Hermle & Andreas Peichl, 2018. "Jointly Optimal Taxes for Different Types of Income," CESifo Working Paper Series 7248, CESifo.
    18. Jakub Boratyński & Jakub Borowski, 2012. "The long-term economic impact of the flat tax in Poland. CGE simulation under alternative assumptions," Bank i Kredyt, Narodowy Bank Polski, vol. 43(3), pages 5-30.
    19. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, September.
    20. Bierbrauer Felix J., 2016. "Effizienz oder Gerechtigkeit?: Ungleiche Einkommen, ungleiche Vermögen und Optimale Steuern," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 17(1), pages 2-24, April.
    21. Stefan Bach, 2014. ""Reichensteuer"-Diskussion: Hintergrund und Perspektiven," DIW Roundup: Politik im Fokus 16, DIW Berlin, German Institute for Economic Research.
    22. Dennis Ridley & Cartreal Davison, 2022. "Optimal Tax Rate for Maximal Revenue Generation," Technium Social Sciences Journal, Technium Science, vol. 29(1), pages 271-284, March.
    23. Margit Schratzenstaller, 2013. "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 13-34.
    24. Normann Lorenz & Dominik Sachs, 2012. "Optimal Participation Taxes and Efficient Transfer Phase-Out," Working Paper Series of the Department of Economics, University of Konstanz 2012-37, Department of Economics, University of Konstanz.
    25. Felix Bierbrauer, 2016. "Effizienz oder Gerechtigkeit? Ungleiche Einkommen, ungleiche Vermögen und die Theorie der optimalen Besteuerung," Discussion Paper Series of the Max Planck Institute for Research on Collective Goods 2016_03, Max Planck Institute for Research on Collective Goods.
    26. Terrance Jalbert & Gary Fleischman & Mercedes Jalbert, 2014. "Marginal Tax Rates Around The Hawaii Itemized Deduction Cliff," Accounting & Taxation, The Institute for Business and Finance Research, vol. 6(1), pages 25-38.
    27. Felix FitzRoy & Jim Jin, 2017. "Higher Tax for Top Earners," Journal of Economics, Springer, vol. 122(2), pages 121-136, October.

  19. Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2011. "Effective taxation of top incomes in Germany," Discussion Papers 2011/18, Free University Berlin, School of Business & Economics.

    Cited by:

    1. Wilfried Altzinger & Christopher Berka & Stefan Humer & Mathias Moser, 2012. "Die langfristige Entwicklung der Einkommenskonzentration in Österreich, 1957-2009," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 38(1), pages 77-102.
    2. Rubolino, Enrico & Waldenström, Daniel, 2017. "Tax Progressivity and Top Incomes: Evidence from Tax Reforms," IZA Discussion Papers 10666, Institute of Labor Economics (IZA).
    3. Charlotte Bartels & Katharina Jenderny, 2015. "The Role of Capital Income for Top Incomes Shares in Germany," Working Papers 201501, World Inequality Lab.
    4. Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2017. "The elasticity of taxable income in the presence of deduction possibilities," Journal of Public Economics, Elsevier, vol. 151(C), pages 41-55.
    5. Corneo, Giacomo, 2017. "Time-Poor, Working, Super-Rich," IZA Discussion Papers 10508, Institute of Labor Economics (IZA).
    6. Katharina Jenderny, 2016. "Mobility of Top Incomes in Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(2), pages 245-265, June.
    7. Späth Jochen & Schmid Kai Daniel, 2018. "The Distribution of Household Savings in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 238(1), pages 3-32, February.
    8. Jordá, Vanesa & Niño-Zarazúa, Miguel, 2019. "Global inequality: How large is the effect of top incomes?," World Development, Elsevier, vol. 123(C), pages 1-1.
    9. Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012. "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," IZA Standpunkte 53, Institute of Labor Economics (IZA).
    10. Corneo Giacomo, 2015. "Kreuz und quer durch die deutsche Einkommensverteilung," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(2), pages 109-126, June.
    11. Doerrenberg, Philipp & Peichl, Andreas & Siegloch, Sebastian, 2014. "Sufficient statistic or not? The elasticity of taxable income in the presence of deduction possibilities," ZEW Discussion Papers 14-078, ZEW - Leibniz Centre for European Economic Research.
    12. Steiner, Viktor & Zhu, Junyi, 2021. "A joint top income and wealth distribution," Discussion Papers 2021/3, Free University Berlin, School of Business & Economics.
    13. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920, September.
    14. Paul Eckerstorfer & Viktor Stein & Florian Wakolbinger, 2013. "Steuerreformvorschläge in der Diskussion - Eine Mikrosimulationsanalyse der Aufkommens-, Beschäftigungs- und Verteilungswirkungen für Österreich," Economics working papers 2013-14, Department of Economics, Johannes Kepler University Linz, Austria.
    15. Alfons J. Weichenrieder & Friedrich Schneider & Norbert Walter-Borjans & Michael Meister & Lukas Hakelberg & Thomas Rixen & Jörg R. Werner, 2016. "Panama Papers: Steueroasen im Visier – was ist noch legal, welche Mittel wirken gegen Missbrauch?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 69(11), pages 03-20, June.
    16. Christina Anselmann & Hagen M. Krämer, 2012. "Completing the Bathtub?: The Development of Top Incomes in Germany, 1907-2007," SOEPpapers on Multidisciplinary Panel Data Research 451, DIW Berlin, The German Socio-Economic Panel (SOEP).
    17. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, September.
    18. Claire Lebarz, 2015. "Income Inequality and Household Debt Distribution: A Cross-Country Analysis using Wealth Surveys," LWS Working papers 20, LIS Cross-National Data Center in Luxembourg.
    19. Stefan Bach & Charlotte Bartels & Theresa Neef, 2021. "Distributional National Accounts: A Macro-Micro Approach to Inequality in Germany," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 625-640, National Bureau of Economic Research, Inc.
    20. Michal Krajňák, 2020. "Je daň z příjmů fyzických osob ze závislé činnosti v České republice progresivní? [Is Personal Income Tax on Dependent Activity in the Czech Republic Progressive?]," Politická ekonomie, Prague University of Economics and Business, vol. 2020(5), pages 534-553.
    21. Scharfenkamp Katrin, 2016. "It’s About Connections – How the Economic Network of the German Federal Government Affects the Top Earners’ Average Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 236(4), pages 427-453, August.
    22. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
    23. van Treeck, Till. & Sturn, Simon., 2012. "Income inequality as a cause of the Great Recession? : A survey of current debates," ILO Working Papers 994709343402676, International Labour Organization.
    24. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.
    25. Katja Rietzler & Dieter Teichmann & Achim Truger, 2013. "IMK Steuerschätzung 2013-2017," IMK Report 81-2013, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    26. Viktor Steiner & Florian Wakolbinger, 2015. "Steuerreform 2015/16 und kalte Progression 2010/2019. Eine Mikrosimulationsanalyse für Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 425-430, May.

  20. Stefan Bach & Hermann Buslei, 2009. "The Impact of Losses on Income Tax Revenue and Implicit Tax Rates of Different Income Sources: Evidence from Microsimulation Using Tax Statistics for Germany," Discussion Papers of DIW Berlin 950, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Werdt, Clive, 2015. "What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpayer panel," Discussion Papers 2015/3, Free University Berlin, School of Business & Economics.
    2. Rudolf Macek, 2018. "Labour Taxation and its Impact on Economic Growth - Complex Analysis," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 49-61, March.
    3. Stefan Bach, 2010. "Haushaltskonsolidierung: Staatsausgaben durchforsten, Steuern erhöhen, Wachstum stärken," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 79(1), pages 10-26.

  21. Stefan Bach & Michael Broer & Frank M. Fossen, 2008. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?: Steuersystematische Überlegungen und empirische Wirkungsanalysen," Discussion Papers of DIW Berlin 761, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Frank Fossen & Viktor Steiner, 2009. "Income taxes and entrepreneurial choice: empirical evidence from two German natural experiments," Empirical Economics, Springer, vol. 36(3), pages 487-513, June.

  22. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008. "Effective Taxation of Top Incomes in Germany, 1992-2002," CESifo Working Paper Series 2233, CESifo.

    Cited by:

    1. Richard Ochmann, 2010. "Distributional and Welfare Effects of Germany's Year 2000 Tax Reform," Discussion Papers of DIW Berlin 1083, DIW Berlin, German Institute for Economic Research.
    2. Myck, Michal & Ochmann, Richard & Qari, Salmai, 2008. "Dynamics of Earnings and Hourly Wages in Germany," IZA Discussion Papers 3751, Institute of Labor Economics (IZA).
    3. Anthony B. Atkinson & Thomas Piketty & Emmanuel Saez, 2011. "Top Incomes in the Long Run of History," Journal of Economic Literature, American Economic Association, vol. 49(1), pages 3-71, March.
    4. Jun Nie, 2010. "Training or search? evidence and an equilibrium model," Research Working Paper RWP 10-03, Federal Reserve Bank of Kansas City.
    5. Martin Jacob & Rainer Niemann & Martin Weiss, 2008. "The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)," CESifo Working Paper Series 2478, CESifo.
    6. Nadja Dwenger & Viktor Steiner, 2009. "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 855, DIW Berlin, German Institute for Economic Research.

  23. Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank Fossen, 2008. "Dokumentation des Mikrosimulationsmodells BizTax zur Unternehmensbesteuerung in Deutschland," Data Documentation 29, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Paul Eckerstorfer, 2011. "Optimal redistributive taxation in a multi-externality model," Economics working papers 2011-10, Department of Economics, Johannes Kepler University Linz, Austria.
    2. Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
    3. Claudia Neugebauer & Kerstin Schneider, 2011. "Die Gewerbesteuer in der Unternehmensteuerreform 2008 — Eine Simulation der Aufkommens- und Belastungseffekte," Schmalenbach Journal of Business Research, Springer, vol. 63(8), pages 832-857, December.
    4. Finke, Katharina & Heckemeyer, Jost Henrich & Reister, Timo & Spengel, Christoph, 2010. "Impact of tax rate cut cum base broadening reforms on heterogeneous firms: Learning from the German tax reform 2008," ZEW Discussion Papers 10-036, ZEW - Leibniz Centre for European Economic Research.
    5. Jost HECKEMEYER & Katharina FINKE & Christoph SPENGEL, 2010. "ZEW TaxCoMM - A Corporate Tax Microsimulation Model. Concept and Application to the 2008 German Corporate Tax Reform," EcoMod2010 259600072, EcoMod.
    6. Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.
    7. Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
    8. Muraközy, Balázs & Reizer, Balázs, 2017. "A magyar vállalati adózás heterogenitása [The heterogeneity of corporate taxation in Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(12), pages 1233-1264.
    9. Nadja Dwenger & Viktor Steiner, 2009. "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 855, DIW Berlin, German Institute for Economic Research.
    10. Frank Fossen & Stefan Bach, 2008. "Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 245-272, June.

  24. Steiner, Viktor & Corneo, Giacomo & Bach, Stefan, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," CEPR Discussion Papers 6251, C.E.P.R. Discussion Papers.

    Cited by:

    1. Nicola Fuchs-Schuendeln & Dirk Krueger & Mathias Sommer, 2010. "Inequality Trends for Germany in the Last Two Decades: A Tale of Two Countries," Review of Economic Dynamics, Elsevier for the Society for Economic Dynamics, vol. 13(1), pages 103-132, January.
    2. Timm Bönke & Matthias Giesecke & Holger Lüthen, 2015. "The Dynamics of Earnings in Germany: Evidence from Social Security Records," Discussion Papers of DIW Berlin 1514, DIW Berlin, German Institute for Economic Research.
    3. Christoph Schinke, 2012. "Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach," SOEPpapers on Multidisciplinary Panel Data Research 462, DIW Berlin, The German Socio-Economic Panel (SOEP).
    4. Bohdan Kukharskyy, 2012. "Trade, Superstars, and Welfare," Working Papers 120, Bavarian Graduate Program in Economics (BGPE).
    5. Myck, Michal & Ochmann, Richard & Qari, Salmai, 2008. "Dynamics of Earnings and Hourly Wages in Germany," IZA Discussion Papers 3751, Institute of Labor Economics (IZA).
    6. Petra Duenhaupt, 2012. "Financialization and the rentier income share -- evidence from the USA and Germany," International Review of Applied Economics, Taylor & Francis Journals, vol. 26(4), pages 465-487, June.
    7. Tilman Brück & Heiko Peters, 2009. "20 Years of German Unification: Evidence on Income Convergence and Heterogeneity," Discussion Papers of DIW Berlin 925, DIW Berlin, German Institute for Economic Research.
    8. Angela Fiedler & Nicola Fuchs-Schündeln, 2011. "Die ungleiche Entwicklung der Ungleichheit in Deutschland seit der Wiedervereinigung," ifo Dresden berichtet, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 18(03), pages 24-32, June.
    9. Sommer, Mathias, 2008. "Understanding the trends in income, consumption and wealth inequality and how important are life-cycle effects?," Papers 08-12, Sonderforschungsbreich 504.
    10. Atolia Manoj & Kurokawa Yoshinori, 2021. "Entry Costs, Task Variety, and Skill Flexibility: A Simple Theory of (Top) Income Skewness," The B.E. Journal of Macroeconomics, De Gruyter, vol. 21(1), pages 97-124, January.
    11. Hein, Eckhard & Truger, Achim, 2010. "Finance-dominated capitalism in crisis: The case for a Global Keynesian New Deal," IPE Working Papers 06/2010, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    12. Martti Randveer & Tairi Rõõm, 2011. "The Structure of Migration in Estonia: Survey-Based Evidence," Research in Economics and Business: Central and Eastern Europe, Tallinn School of Economics and Business Administration, Tallinn University of Technology, vol. 3(1).
    13. Hein, Eckhard, 2011. "Distribution, 'financialisation' and the financial and economic crisis: Implications for post-crisis economic policies," IPE Working Papers 09/2011, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    14. Richard Burkhauser & Takashi Oshio & Ludmila Rovba, 2006. "How the Distribution of After-Tax Income Changed Over the 1990s Business Cycle: A Comparison of the United States, Great Britain, Germany and Japan," Working Papers wp145, University of Michigan, Michigan Retirement Research Center.
    15. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008. "Effective Taxation of Top Incomes in Germany, 1992-2002," CESifo Working Paper Series 2233, CESifo.
    16. Martin Jacob & Rainer Niemann & Martin Weiss, 2008. "The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)," CESifo Working Paper Series 2478, CESifo.
    17. Mathias Sommer, 2008. "Understanding the trends in income, consumption and wealth inequality and how important are life-cycle effects?," MEA discussion paper series 08160, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    18. Jeffrey Thompson & Timothy M. Smeeding, 2010. "Recent Trends in the Distribution of Income: Labor, Wealth and More Complete Measures of Well Being," Working Papers wp225, Political Economy Research Institute, University of Massachusetts at Amherst.
    19. Petra Duenhaupt, 2011. "The Impact of Financialization on Income Distribution in the USA and Germany: A Proposal for a New Adjusted Wage Share," IMK Working Paper 7-2011, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    20. Corneo, Giacomo, 2008. "Charity and redistributive taxation in a unionized economy," Labour Economics, Elsevier, vol. 15(5), pages 831-843, October.
    21. Sonja Jovicic & Ronald Schettkat, 2013. "Does Inequality Promote Employment? An International Comparison," Schumpeter Discussion Papers SDP13009, Universitätsbibliothek Wuppertal, University Library.
    22. Obst, Thomas, 2013. "Income inequality and the welfare state: How redistributive is the public sector?," IPE Working Papers 29/2013, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    23. Sonja Jovicic, 2016. "Wage inequality, skill inequality, and employment: evidence and policy lessons from PIAAC," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 5(1), pages 1-26, December.
    24. Martti Randveer & Tairi Room, 2009. "The structure of migration in Estonia: survey-based evidence," Bank of Estonia Working Papers 2009-01, Bank of Estonia, revised 14 Jul 2009.
    25. Sonja Jovicic, 2015. "Wage Inequality, Skill Inequality, and Employment: Evidence from PIAAC," Schumpeter Discussion Papers SDP15007, Universitätsbibliothek Wuppertal, University Library.

  25. Frank M. Fossen & Stefan Bach, 2007. "How Should Local Governments Tax Local Business?: Lessons from an International Comparison and a Microsimulation Analysis for Germany," Discussion Papers of DIW Berlin 717, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Lkhagvadorj, Ariunaa, 2010. "Fiscal Federalism and Decentralization in Mongolia," MPRA Paper 28758, University Library of Munich, Germany, revised Mar 2010.
    2. Stefan Bach & Michael Broer & Frank M. Fossen, 2008. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?: Steuersystematische Überlegungen und empirische Wirkungsanalysen," Discussion Papers of DIW Berlin 761, DIW Berlin, German Institute for Economic Research.

  26. Stefan Bach & Henriette Houben & Ralf Maiterth & Jürgen Schupp, 2007. "Erbschaftsteuerreform: gleichmäßige Vermögenserfassung und niedrigere Steuersätze statt selektiver Besteuerung," SOEPpapers on Multidisciplinary Panel Data Research 52, DIW Berlin, The German Socio-Economic Panel (SOEP).

    Cited by:

    1. Christoph Schinke, 2012. "Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach," SOEPpapers on Multidisciplinary Panel Data Research 462, DIW Berlin, The German Socio-Economic Panel (SOEP).
    2. Margit Schratzenstaller-Altzinger, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219.
    3. Beckert, Jens, 2007. "Wie viel Erbschaftssteuern?," MPIfG Working Paper 07/4, Max Planck Institute for the Study of Societies.

  27. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2006. "Top Incomes and Top Taxes in Germany," CESifo Working Paper Series 1641, CESifo.

    Cited by:

    1. Heijdra, B.J. & Ligthart, J.E., 2006. "The Transitional Dynamics of Fiscal Policy in Small Open Economies," Other publications TiSEM 0012a555-1a7d-464e-baae-c, Tilburg University, School of Economics and Management.
    2. Alexandre Baclet & Fabien Dell & Katharina Wrohlich, 2005. "Income Taxation and Household Size: Would French Family Splitting Make German Families Better Off ?," Discussion Papers of DIW Berlin 542, DIW Berlin, German Institute for Economic Research.
    3. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2007. "From Bottom to Top: The Entire Distribution of Market Income in Germany, 1992-2001," SOEPpapers on Multidisciplinary Panel Data Research 51, DIW Berlin, The German Socio-Economic Panel (SOEP).
    4. Rubolino, Enrico & Waldenström, Daniel, 2017. "Trends and Gradients in Top Tax Elasticities: Cross-country Evidence, 1900–2014," Working Paper Series 1160, Research Institute of Industrial Economics.
    5. Roine, Jesper & Vlachos, Jonas & Waldenström, Daniel, 2009. "The long-run determinants of inequality: What can we learn from top income data?," Journal of Public Economics, Elsevier, vol. 93(7-8), pages 974-988, August.
    6. Frank Fossen & Viktor Steiner, 2009. "Income taxes and entrepreneurial choice: empirical evidence from two German natural experiments," Empirical Economics, Springer, vol. 36(3), pages 487-513, June.
    7. Roine, Jesper & Vlachos, Jonas & Waldenström, Daniel, 2007. "What Determines Top Income Shares? Evidence from the Twentieth Century," Research Papers in Economics 2007:17, Stockholm University, Department of Economics.
    8. Frank M. Fossen & Viktor Steiner, 2006. "Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany," Discussion Papers of DIW Berlin 582, DIW Berlin, German Institute for Economic Research.
    9. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2008. "Effective Taxation of Top Incomes in Germany, 1992-2002," CESifo Working Paper Series 2233, CESifo.
    10. Dirk-Hinnerk Fischer & Simona Ferraro, 2019. "A proposal for a simple average-based progressive taxation system," Public Sector Economics, Institute of Public Finance, vol. 43(2), pages 141-165.
    11. Martin Jacob & Rainer Niemann & Martin Weiss, 2008. "The Rich Demystified - A Reply to Bach, Corneo, and Steiner (2008)," CESifo Working Paper Series 2478, CESifo.
    12. Timm Bönke & Giacomo Corneo, 2006. "Was hätte man sonst machen können? Alternativszenarien zur rot-grünen Einkommensteuerreform," Schmollers Jahrbuch : Journal of Applied Social Science Studies / Zeitschrift für Wirtschafts- und Sozialwissenschaften, Duncker & Humblot, Berlin, vol. 126(4), pages 489-519.
    13. Corneo, Giacomo, 2008. "Charity and redistributive taxation in a unionized economy," Labour Economics, Elsevier, vol. 15(5), pages 831-843, October.
    14. Peter Haan, 2007. "Intertemporal Labor Supply Effects of Tax Reforms," Discussion Papers of DIW Berlin 669, DIW Berlin, German Institute for Economic Research.
    15. Fritzsche, Bernd & Haisken-DeNew, John & Kambeck, Rainer & Siemers, Lars-H. R. & Bergs, Christian & Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo & Thöne, Michael, 2007. "Der Zusammenhang zwischen Steuerlast- und Einkommensverteilung: Forschungsprojekt für das Bundesministerium für Arbeit und Soziales. Endbericht - Dezember 2007," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 70874.

  28. Stefan Bach, 2005. "Mehrwertsteuerbelastung der privaten Haushalte: Dokumentation des Mehrwertsteuer-Moduls des Konsumsteuer-Mikrosimulationsmodells des DIW Berlin auf Grundlage der Einkommens- und Verbrauchsstichprobe," Data Documentation 10, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Härpfer, Marco & Cacace, Mirella & Rothgang, Heinz, 2009. "And fairness for all? Wie gerecht ist die Finanzierung im deutschen Gesundheitssystem? Eine Berechnung des Kakwani-Index auf Basis der EVS," Working papers of the ZeS 04/2009, University of Bremen, Centre for Social Policy Research (ZeS).
    2. Lars-H. R. Siemers, 2014. "A General Microsimulation Model for the EU VAT with a specific Application to Germany," Volkswirtschaftliche Diskussionsbeiträge 167-14, Universität Siegen, Fakultät Wirtschaftswissenschaften, Wirtschaftsinformatik und Wirtschaftsrecht.
    3. Christian Holzner & Sonja Munz & Silke Übelmesser, 2009. "Fiskalische Wirkungen der Auswanderung ausgewählter Berufsgruppen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 62(17), pages 28-33, September.
    4. Fritzsche, Bernd & Haisken-DeNew, John & Kambeck, Rainer & Siemers, Lars-H. R. & Bergs, Christian & Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo & Thöne, Michael, 2007. "Der Zusammenhang zwischen Steuerlast- und Einkommensverteilung: Forschungsprojekt für das Bundesministerium für Arbeit und Soziales. Endbericht - Dezember 2007," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 70874.
    5. Anke Mönnig, 2011. "Product Tax Modelling - using the dynamic interindustry model INFORGE," EcoMod2011 2912, EcoMod.

  29. Stefan Bach & Michael Kohlhaas & Bernd Meyer & Barbara Praetorius & Heinz Welsch, 2001. "Modellgestützte Analyse der ökologischen Steuerreform mit LEAN, PANTA RHEI: und dem Potsdamer Mikrosimulationsmodell," Discussion Papers of DIW Berlin 248, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Bockermann, Andreas & Meyer, Bernd & Omann, Ines & Spangenberg, Joachim H., 2005. "Modelling sustainability: Comparing an econometric (PANTA RHEI) and a systems dynamics model (SuE)," Journal of Policy Modeling, Elsevier, vol. 27(2), pages 189-210, March.
    2. Beuermann, Christiane & Santarius, Tilman, 2006. "Ecological tax reform in Germany: handling two hot potatoes at the same time," Energy Policy, Elsevier, vol. 34(8), pages 917-929, May.
    3. Cludius, Johanna & Beznoska, Martin & Steiner, Viktor, 2012. "Distributional effects of the European Emissions Trading System and the role of revenue recycling: Empirical evidence from combined industry- and household-level data," Discussion Papers 2012/6, Free University Berlin, School of Business & Economics.
    4. Bartelmus, Peter & Albert, Jörg & Tschochohei, Heinrich, 2003. "Wie teuer ist (uns) die Umwelt? Zur umweltökonomischen Gesamtrechnung in Deutschland," Wuppertal Papers 128, Wuppertal Institute for Climate, Environment and Energy.

  30. Stefan Bach & Bernd Bartholmai, 2000. "Möglichkeiten zur Modellierung hoher Einkommen auf Grundlage der Einkommensteuerstatistik," Discussion Papers of DIW Berlin 212, DIW Berlin, German Institute for Economic Research.

    Cited by:

    1. Bechara, Peggy & Kasten, Tanja & Schaffner, Sandra, 2015. "Dokumentation des RWI-Einkommensteuer-Mikrosimulationsmodells (EMSIM)," RWI Materialien 86, RWI - Leibniz-Institut für Wirtschaftsforschung.
    2. Merz, Joachim, 2001. "Was fehlt in der EVS ? Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte," MPRA Paper 6349, University Library of Munich, Germany.
    3. Roderich Egeler & Thomas Wöll & Markus Zwick, 2012. "Perspektiven für die amtliche Statistik," AStA Wirtschafts- und Sozialstatistisches Archiv, Springer;Deutsche Statistische Gesellschaft - German Statistical Society, vol. 5(4), pages 269-284, March.
    4. Merz, Joachim & Stolze, Henning & Zwick, Markus, 2006. "Wirkungen alternativer Steuerreformmodelle auf die Einkommensverteilung von Freien und anderen Berufen," MPRA Paper 5844, University Library of Munich, Germany.
    5. Merz Joachim, 2003. "Was fehlt in der EVS?. Eine Verteilungsanalyse hoher Einkommen mit der verknüpften Einkommensteuerstatistik für Selbständige und abhängig Beschäftigte / What is Missing in the EVS?. A Distributional A," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 223(1), pages 58-90, February.
    6. Bechara, Peggy & Beimann, Boris & Kambeck, Rainer & Kasten, Tanja, 2011. "Entlastungseffekte durch Veränderung der Eckwerte des Einkommensteuertarifs und Modifikation des Solidaritätszuschlags: Endbericht - Dezember 2011. Forschungsprojekt im Auftrag des Bundesministeriums ," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 72604.
    7. Joachim Merz & Daniel Vorgrimler & Markus Zwick, 2006. "De facto anonymised microdata file on income tax statistics 1998," FFB-Discussionpaper 58, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    8. Kasten, Tanja & Beimann, Boris & Kambeck, Rainer, 2011. "Entlastungseffekte ausgewählter Einkommensteuertarifsenkungen: Auftrag des Bundesministeriums für Wirtschaft und Technologie im Anschluss an das Forschungsvorhaben 11/10 Varianten für den Einkommenste," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 72613.
    9. Merz, Joachim, 2002. "Reichtum in Deutschland: Hohe Einkommen, ihre Struktur und Verteilung," MPRA Paper 5992, University Library of Munich, Germany.
    10. Müller, Heiko & Houben, Henriette, 2013. "Auswirkungen eines mittelstandsfreundlichen Modells zur Erhöhung des Spitzensteuersatzes mit Verschonungsregeln für gewerbliche Personenunternehmen auf das Steueraufkommen," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 111420.
    11. Döhrn, Roland & Breidenbach, Philipp & Gebhardt, Heinz & Jäger, Philipp, 2017. "Steuer- und Abgabenlast in Deutschland: Eine Analyse auf Makro- und Mikroebene," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 157658.
    12. Joachim Merz & Henning Stolze & Markus Zwick, 2002. "Professions, entrepreneurs, employees and the new German tax (cut) reform 2000 - A MICSIM microsimulation analysis of distributional impacts," FFB-Discussionpaper 34, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    13. Breidenbach, Philipp & Kasten, Tanja, 2015. "Fiskalische Auswirkungen eines schrittweise auslaufenden Solidaritätszuschlags: Forschungsprojekt im Auftrag der FDP-Landtagsfraktion NRW," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 111489.

Articles

  1. Stefan Bach & Jakob Knautz, 2022. "Hohe Energiepreise: Ärmere Haushalte werden trotz Entlastungspaketen stärker belastet als reichere Haushalte," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 89(17), pages 243-251.

    Cited by:

    1. Mats Kröger & Maximilian Longmuir & Karsten Neuhoff & Franziska Schütze, 2022. "The Costs of Natural Gas Dependency: Price Shocks, Inequality, and Public Policy," Discussion Papers of DIW Berlin 2010, DIW Berlin, German Institute for Economic Research.
    2. Werner Roeger & Paul J. J. Welfens, 2022. "Gaspreisdeckel, Strommarkt und Makroeffekte in Deutschland und der EU," EIIW Discussion paper disbei324, Universitätsbibliothek Wuppertal, University Library.
    3. Irene Becker, 2022. "Preisschübe beim Grundbedarf — Umverteilung erforderlich [Price Surges in Basic Necessities — Redistribution of Burdens Required]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(8), pages 587-589, August.
    4. Werner Roeger & Paul J. J. Welfens, 2022. "Gas price caps and electricity production effects in the context of the Russo-Ukrainian War: modeling and new policy reforms," International Economics and Economic Policy, Springer, vol. 19(4), pages 645-673, October.
    5. Lukas Scholle, 2022. "Mehrwertsteuer für Lebensmittel auf null senken [Reduce VAT on Food to Zero]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(6), pages 492-494, June.
    6. Kröger, Mats & Longmuir, Maximilian & Neuhoff, Karsten & Schütze, Franziska, 2023. "The price of natural gas dependency: Price shocks, inequality, and public policy," Energy Policy, Elsevier, vol. 175(C).

  2. Stefan Bach, 2021. "Universal Capital Endowment and Wealth Taxes Could Reduce Wealth Inequality," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, vol. 11(49-52), pages 379-387.

    Cited by:

    1. Margit Schratzenstaller, 2023. "Behavioral Responses to Inheritance Taxation. A Review of the Empirical Literature," WIFO Working Papers 668, WIFO.
    2. KRENEK Alexander & SCHRATZENSTALLER Margit & GRUNBERGER Klaus & THIEMANN Andreas, 2022. "INTAXMOD - Inheritance and Gift Taxation in the Context of Ageing," JRC Working Papers on Taxation & Structural Reforms 2022-04, Joint Research Centre.
    3. Jascha Dräger & Nora Müller & Klaus Pforr, 2024. "The Keys to the House - How Wealth Transfers Stratify Homeownership Opportunities," SOEPpapers on Multidisciplinary Panel Data Research 1210, DIW Berlin, The German Socio-Economic Panel (SOEP).

  3. Stefan Bach & Sebastian Eichfelder, 2021. "Steuerprivilegien für Immobilien machen deutsches Steuersystem ungerecht und ineffizient: Kommentar," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 88(37), pages 640-640.

    Cited by:

    1. Schöll, Nikolas, 2023. "Machbarkeitsstudie: Ein Bürgerrat zu Gerechtigkeit und Steuern in Deutschland," OSF Preprints esc3m, Center for Open Science.
    2. Schöll, Nikolas, 2023. "Machbarkeitsstudie: Ein Bürgerrat zu Gerechtigkeit und Steuern in Deutschland," OSF Preprints esc3m_v1, Center for Open Science.

  4. Stefan Bach & Sebastian Eichfelder, 2021. "Real Estate Taxation Reform: Tax Land Values, Abolish Privileges," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, vol. 11(27/28), pages 199-205.

    Cited by:

    1. Stefano Colonnello & Roberto Marfè & Qizhou Xiong, 2021. "Housing Yields," Working Papers 2021:21, Department of Economics, University of Venice "Ca' Foscari", revised 2021.

  5. Stefan Bach & Sebastian Eichfelder, 2021. "Reform der Immobilienbesteuerung: Bodenwerte belasten und Privilegien streichen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 88(27), pages 463-470.

    Cited by:

    1. Konstantin A. Kholodilin & Claus Michelsen, 2021. "Wohneigentumsförderung in Deutschland – Kleine Prämien mit Wirkung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 88(27), pages 471-479.
    2. Elisabeth Arnold & Katharina Falkner & Margit Schratzenstaller & Franz Sinabell, 2023. "Auswirkungen des Flächenverbrauchs für die Versorgungssicherheit und steuerliche Instrumente zu dessen Eindämmung," WIFO Studies, WIFO, number 71122.

  6. Stefan Bach, 2021. "Grunderbe und Vermögensteuern können die Vermögensungleichheit verringern," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 88(50), pages 807-815.

    Cited by:

    1. Dominik Bernhofer & Michael Ertl & Katharina Bohnenberger & Franziska Disslbacher & Julia Hofmann & Petra Innreiter & Markus Marterbauer & Patrick Mokre & Matthias Schnetzer, 2022. "Tax me if you can. Potenziale moderner Vermögensbesteuerung in Österreich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 48(2), pages 207-230.

  7. Stefan Bach & Björn Fischer & Peter Haan & Katharina Wrohlich, 2020. "Reform Proposal for Marriage Taxation in Germany: De Facto Income Splitting with a Low Transferable Amount," DIW Weekly Report, DIW Berlin, German Institute for Economic Research, vol. 10(41/42), pages 423-432.

    Cited by:

    1. Maximilian Blesch & Philipp Eisenhauer & Peter Haan & Boryana Ilieva & Annekatrin Schrenker & Georg Weizsäcker, 2023. "Biased Wage Expectations and Female Labor Supply," Rationality and Competition Discussion Paper Series 411, CRC TRR 190 Rationality and Competition.

  8. Stefan Bach & Marc Buggeln, 2020. "Geburtsstunde des modernen Steuerstaats in Deutschland 1919/1920 [Birth of the Modern Tax State in Germany 1919–1920]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(1), pages 42-48, January.

    Cited by:

    1. Thilo N. H. Albers & Charlotte Bartels & Moritz Schularick, 2020. "The Distribution of Wealth in Germany, 1895-2018," ECONtribute Policy Brief Series 001, University of Bonn and University of Cologne, Germany.

  9. Stefan Bach, 2020. "Mehrwertsteuer dauerhaft senken!: Kommentar," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 87(30/31), pages 540-540.

    Cited by:

    1. Manuel Schechtl, 2021. "Taking from the Disadvantaged? Consumption Tax Induced Poverty Across Household Types in 11 OECD Countries," LIS Working papers 807, LIS Cross-National Data Center in Luxembourg.

  10. Stefan Bach & Björn Fischer & Peter Haan & Katharina Wrohlich, 2020. "Reform des Ehegattensplittings: Realsplitting mit niedrigem Übertragungsbetrag ist ein guter Kompromiss," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 87(41), pages 785-794.

    Cited by:

    1. Boockmann, Bernhard & Reiner, Marcel & Schafstädt, Christin & Scheu, Tobias & Setzepfand, Paul, 2024. "Arbeitskräftepotenziale in Deutschland besser ausschöpfen: 60 Handlungsempfehlungen für Verwaltung, Politik und Praxis," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 305211.
    2. Lembcke, Franziska & Nöh, Lukas & Schwarz, Milena, 2021. "Anreizwirkungen des deutschen Steuer- und Transfersystems auf das Erwerbsangebot von Zweitverdienenden," Working Papers 06/2021, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.

  11. Stefan Bach & Andreas Thiemann & Aline Zucco, 2019. "Looking for the missing rich: tracing the top tail of the wealth distribution," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 26(6), pages 1234-1258, December.
    See citations under working paper version above.
  12. Stefan Bach, 2019. "100 Jahre deutsches Steuersystem: Grundlagen, Reformen und Herausforderungen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 86(47), pages 857-863.

    Cited by:

    1. Heine, Michael & Herr, Hansjörg, 2022. "Fiskalische Spielräume für eine offensive Wohnungsbaupolitik," IPE Working Papers 176/2021, Berlin School of Economics and Law, Institute for International Political Economy (IPE).

  13. Stefan Bach & Hermann Buslei & Michelle Harnisch & Niklas Isaak, 2019. "Ökosteuer-Einnahmen sorgen noch heute für niedrigere Rentenbeiträge und höhere Renten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 86(13), pages 223-231.

    Cited by:

    1. Leif Jacobs & Lara Quack & Mario Mechtel, 2021. "Distributional Effects of Carbon Pricing by Transport Fuel Taxation," Working Paper Series in Economics 405, University of Lüneburg, Institute of Economics.
    2. Thomas Leoni & Margit Schratzenstaller-Altzinger, 2020. "Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele," WIFO Studies, WIFO, number 66851.
    3. Jacobs, Leif & Quack, Lara & Mechtel, Mario, 2022. "Distributional effects of carbon pricing by transport fuel taxation," Energy Economics, Elsevier, vol. 114(C).

  14. Stefan Bach & Hermann Buslei & Michelle Harnisch, 2018. "Die Mütterrente II kommt vor allem Rentnerinnen mit geringen und mittleren Einkommen zugute," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 85(28), pages 613-622.

    Cited by:

    1. Geyer, Johannes & Haan, Peter & Harnisch, Michelle, 2020. "Zur Wirkung der Grundrente und der Mütterrente auf die Altersarmut," Working Papers 07/2020, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.

  15. Stefan Bach, 2018. "Solidaritätszuschlag bei Hochverdienenden erhalten und in den Einkommensteuertarif integrieren: Kommentar," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 85(46), pages 1000-1000.

    Cited by:

    1. Eckart Bomsdorf, 2020. "Weg mit dem Soli, her mit einem neuen, transparenten und flexiblen Einkommensteuertarif," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(01), pages 34-39, January.

  16. Stefan Bach & Niklas Isaak, 2017. "Senkung der Mehrwertsteuer entlastet untere und mittlere Einkommen am stärksten," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(31), pages 627-634.

    Cited by:

    1. Kettner, Claudia & Leoni, Thomas & Köberl, Judith & Kortschak, Dominik & Kirchner, Mathias & Sommer, Mark & Wallenko, Laura & Bachner, Gabriel & Mayer, Jakob & Spittler, Nathalie & Kulmer, Veronika, 2024. "Modelling the economy-wide effects of unilateral CO2 pricing under different revenue recycling schemes in Austria – Searching for a triple dividend," Energy Economics, Elsevier, vol. 137(C).
    2. Lukas Scholle, 2022. "Mehrwertsteuer für Lebensmittel auf null senken [Reduce VAT on Food to Zero]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(6), pages 492-494, June.

  17. Stefan Bach & Björn Fischer & Peter Haan & Katharina Wrohlich, 2017. "Ehegattenbesteuerung: Individualbesteuerung mit übertragbarem Grundfreibetrag schafft fiskalische Spielräume," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(13), pages 247-255.

    Cited by:

    1. Spangenberg, Ulrike & Färber, Gisela & Späth, Corinna, 2020. "Mittelbare Diskriminierung im Lohnsteuerverfahren: Auswirkungen der Lohnsteuerklassen auf Nettoeinkommen und Lohnersatzleistungen," Working Paper Forschungsförderung 190, Hans-Böckler-Stiftung, Düsseldorf.
    2. Bönke, Timm & Glaubitz, Rick & Göbler, Konstantin & Harnack, Astrid & Pape, Astrid & Wetter, Miriam, 2020. "Die Entwicklung und Prognose von Lebenserwerbseinkommen in Deutschland," Discussion Papers 2020/5, Free University Berlin, School of Business & Economics.
    3. Boysen-Hogrefe, Jens, 2018. "Trotz voller Kassen: Nicht jedes Wahlversprechen im nächsten Koalitionsvertrag umsetzen!," Kiel Policy Brief 112, Kiel Institute for the World Economy (IfW Kiel).

  18. Stefan Bach & Herbert Brücker & Peter Haan & Agnese Romiti & Kristina van Deuverden & Enzo Weber, 2017. "Refugee Integration: A Worthwile Investment," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 7(3/4), pages 33-43.

    Cited by:

    1. Shamsuddin,Mrittika & Acosta,Pablo Ariel & Battaglin Schwengber,Rovane & Fix,Jedediah Rooney & Pirani,Nikolas, 2021. "Economic and Fiscal Impacts of Venezuelan Refugees and Migrants in Brazil," Policy Research Working Paper Series 9797, The World Bank.
    2. Britta Rude, 2020. "Geflüchtete Kinder und Covid-19: Corona als Brennglas vorhandener Problematiken," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 73(12), pages 46-57, December.
    3. Ghazal Zalkat & Henrik Barth & Lubna Rashid, 2024. "Refugee entrepreneurship motivations in Sweden and Germany: a comparative case study," Small Business Economics, Springer, vol. 63(1), pages 477-499, June.
    4. Weber, Enzo & Weigand, Roland, 2016. "Identifying macroeconomic effects of refugee migration to Germany," VfS Annual Conference 2016 (Augsburg): Demographic Change 145941, Verein für Socialpolitik / German Economic Association.
    5. Nico Stöckmann, 2017. ""The Impact of Refugees on Per Capita Income" A Gravity Model Approach," Working Papers CIE 99, Paderborn University, CIE Center for International Economics.

  19. Stefan Bach & Herbert Brücker & Peter Haan & Agnese Romiti & Kristina van Deuverden & Enzo Weber, 2017. "Investitionen in die Integration der Flüchtlinge lohnen sich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(3), pages 47-58.

    Cited by:

    1. Fuchs, Johann & Hummel, Markus & Hutter, Christian & Klinger, Sabine & Wanger, Susanne & Weber, Enzo & Zika, Gerd, 2017. "IAB-Prognose 2017: Der Arbeitsmarkt stellt neue Rekorde auf (IAB forecast 2017: The labour market sets new records)," IAB-Kurzbericht 201709, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    2. Brücker, Herbert & Deuster, Christoph & Fendel, Tanja & Jaschke, Philipp & Keita, Sekou & Freitas Monteiro, Teresa, 2021. "Nach der Machtübernahme der Taliban in Afghanistan: Erfahrungen aus der Vergangenheit und erste Einschätzungen der Folgen für Migration und Integration," IAB-Forschungsbericht 202109, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    3. Böhme, René & Fortmann, Fabian & Persau, Valentin, 2019. "Arbeitsmarktintegration von Geflüchteten: Eine Bestandsaufnahme nach ausgewählten Branchen im Land Bremen," Reihe Arbeit und Wirtschaft in Bremen 28, Institut Arbeit und Wirtschaft (IAW), Universität Bremen und Arbeit­nehmer­kammer Bremen.
    4. Fuchs, Johann & Hummel, Markus & Hutter, Christian & Klinger, Sabine & Wanger, Susanne & Weber, Enzo & Zika, Gerd, 2017. "IAB-Prognose für 2017/2018: Arbeitsvolumen so hoch wie nie," IAB-Kurzbericht 201721, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    5. Maximilian Förster & Julia Klier & Mathias Klier & Katharina Schäfer-Siebert & Irina Sigler, 2022. "Leveraging the Power of Peer Groups for Refugee Integration," Business & Information Systems Engineering: The International Journal of WIRTSCHAFTSINFORMATIK, Springer;Gesellschaft für Informatik e.V. (GI), vol. 64(4), pages 441-457, August.
    6. Fuchs, Johann & Hummel, Markus & Hutter, Christian & Klinger, Sabine & Wanger, Susanne & Weber, Enzo & Zika, Gerd, 2018. "IAB-Prognose für Wirtschaft und Arbeitsmarkt 2018: Aufschwung auf dem Höhepunkt," IAB-Kurzbericht 201807, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].

  20. Stefan Bach & Hermann Buslei, 2017. "Wie können mittlere Einkommen beim Einkommensteuertarif entlastet werden?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 84(20), pages 391-399.

    Cited by:

    1. Stefan Bach, 2021. "Aktuelle Reformvorschläge zum Einkommensteuertarif [Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(8), pages 606-614, August.
    2. Markus M. Grabka, 2021. "Ungleichheit der Haushaltsnettoeinkommen — Trends, Treiber, Politikmaßnahmen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(7), pages 508-515, July.

  21. Stefan Bach & Martin Beznoska & Viktor Steiner, 2016. "Wer trägt die Steuerlast in Deutschland? Steuerbelastung nur schwach progressiv," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(51/52), pages 1207-1216.

    Cited by:

    1. Stefan Bach, 2021. "Aktuelle Reformvorschläge zum Einkommensteuertarif [Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(8), pages 606-614, August.
    2. Andreas Brunhart, 2019. "Liechtensteins Gemeinde- und Landesfinanzen unter besonderer Berücksichtigung von Steuerwettbewerb und Gemeindeautonomie," Beitraege 45, Liechtenstein-Institut.
    3. Leif Jacobs & Lara Quack & Mario Mechtel, 2021. "Distributional Effects of Carbon Pricing by Transport Fuel Taxation," Working Paper Series in Economics 405, University of Lüneburg, Institute of Economics.
    4. Sallam, Hend & Christl, Michael, 2024. "Do Migrants Pay Their Way? A Net Fiscal Analysis for Germany," GLO Discussion Paper Series 1530, Global Labor Organization (GLO).
    5. Andreas Peichl & Martin Ungerer & Richard Hauser & Stefan Sell & Judith Niehues & Christoph Schröder & Dorothee Spannagel & Anita Tiefensee & Helmut Dedy & Gerhard Bosch & Thorsten Kalina, 2017. "Mythos oder Realität: Werden die Armen immer ärmer und die Reichen immer reicher?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(10), pages 03-26, May.

  22. Stefan Bach & Andreas Thiemann, 2016. "Hohes Aufkommenspotential bei Wiedererhebung der Vermögensteuer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(4), pages 79-89.

    Cited by:

    1. Miriam Rehm, 2020. "Vermögensverteilung und Wirtschaftskrisen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(4), pages 245-249, April.
    2. Rehm, Miriam, 2021. "Vermögensteuer in Deutschland sinnvoll und notwendig," ifso expertise 12, University of Duisburg-Essen, Institute for Socioeconomics (ifso).
    3. Fuest, Clemens, 2021. "Zur Debatte über die Einführung einer Nettovermögensteuer in Deutschland," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250020.
    4. Thomas Hoppe & Ralf Maiterth & Caren Sureth-Sloane, 2016. "Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse [Wealth Tax-Induced Equity Loss and Asset Erosion of German Companies – An Empi," Schmalenbach Journal of Business Research, Springer, vol. 68(1), pages 3-45, April.

  23. Stefan Bach & Andreas Thiemann, 2016. "Hohe Erbschaftswelle, niedriges Erbschaftsteueraufkommen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(3), pages 63-71.

    Cited by:

    1. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    2. Corneo, Giacomo, 2017. "Ein Staatsfonds, der eine soziale Dividende finanziert," Discussion Papers 2017/13, Free University Berlin, School of Business & Economics.
    3. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.
    4. Richard Winter & Jan Zental, 2025. "Better Early than Never – The Effects of Anticipated Gift Tax Changes on Business Transfers," CESifo Working Paper Series 11687, CESifo.
    5. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.

  24. Margit Schratzenstaller-Altzinger & Stefan Bach & Michael Arnold & Anselm Mattes, 2016. "Die Wertschöpfungsabgabe als alternatives Instrument zur Finanzierung der sozialen Sicherung aus österreichischer Perspektive," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(10), pages 747-759, October.

    Cited by:

    1. Margit Schratzenstaller-Altzinger, 2018. "Implikationen der Digitalisierung für den öffentlichen Sektor," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(12), pages 863-869, December.
    2. Stefan Angel, 2022. "Dimensionen von Digitalisierung der Sozialpolitik in Österreich. Ein konzeptioneller Diskussionsbeitrag," WIFO Working Papers 642, WIFO.
    3. Thomas Leoni & Margit Schratzenstaller-Altzinger, 2020. "Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele," WIFO Studies, WIFO, number 66851.
    4. Julia Bock-Schappelwein & Michael Böheim & Elisabeth Christen & Stefan Ederer & Matthias Firgo & Klaus Friesenbichler & Werner Hölzl & Mathias Kirchner & Angela Köppl & Agnes Kügler & Christine Mayrhu, 2018. "Politischer Handlungsspielraum zur optimalen Nutzung der Vorteile der Digitalisierung für Wirtschaftswachstum, Beschäftigung und Wohlstand," WIFO Studies, WIFO, number 61256.

  25. Stefan Bach & Andreas Thiemann, 2016. "Reviving Germany’s Wealth Tax Creates High Revenue Potential," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 6(4/5), pages 50-59.

    Cited by:

    1. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    2. Stefan Bach & Andreas Thiemann & Aline Zucco, 2018. "Looking for the Missing Rich: Tracing the Top Tail of the Wealth Distribution," Discussion Papers of DIW Berlin 1717, DIW Berlin, German Institute for Economic Research.
    3. Dirk Schindler, 2017. "Wealth Taxation, Non-listed Firms, and the Risk of Entrepreneurial Investment," CESifo Working Paper Series 6537, CESifo.
    4. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.
    5. Krenek Alexander & Schratzenstaller Margit, 2022. "A Harmonized Net Wealth Tax in the European Union," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 242(5-6), pages 629-668, December.

  26. Stefan Bach & Martin Beznoska & Viktor Steiner, 2016. "Who Bears the Tax Burden in Germany? Tax Structure Slightly Progressive," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 6(51/52), pages 601-608.

    Cited by:

    1. Francisco H. G. Ferreira & Paolo Brunori, 2025. "Inherited Inequality, Meritocracy, and the Purpose of Economic Growth," Working Papers 681, ECINEQ, Society for the Study of Economic Inequality.
    2. Fuest, Clemens & Peichl, Andreas & Siegloch, Sebastian, 2016. "Do higher corporate taxes reduce wages? Micro evidence from Germany," ZEW Discussion Papers 16-003, ZEW - Leibniz Centre for European Economic Research.
    3. Charlotte Bartels & Maria Metzing, 2019. "An integrated approach for a top-corrected income distribution," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(2), pages 125-143, June.
    4. Orsetta Causa & Mikkel Hermansen, 2017. "Income redistribution through taxes and transfers across OECD countries," OECD Economics Department Working Papers 1453, OECD Publishing.
    5. Orsetta Causa & Mikkel Hermansen, 2018. "Income Redistribution Through Taxes and Transfers across OECD Countries," LIS Working papers 729, LIS Cross-National Data Center in Luxembourg.
    6. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2017. "Wer trägt die Lasten von Steuern auf Unternehmensgewinne? – Lehren aus den Erfahrungen mit der deutschen Gewerbesteuer," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 70(24), pages 22-27, December.
    7. Marion Bachelet & Matthias Kalkuhl & Nicolas Koch, 2022. "What if working from home will stick? Distributional and climate impacts for Germany," CEPA Discussion Papers 41, Center for Economic Policy Analysis.
    8. Katy Bergstrom & William Dodds & Nicholas Lacoste & Juan Rios, 2025. "Estimating the Welfare Cost of Labor Supply Frictions," Working Papers 2503, Tulane University, Department of Economics.
    9. Bachelet, Marion & Kalkuhl, Matthias & Koch, Nicolas, 2021. "What If Working from Home Will Stick? Distributional and Climate Impacts for Germany," IZA Discussion Papers 14642, Institute of Labor Economics (IZA).

  27. Stefan Bach & Andreas Thiemann, 2016. "Inheritance Tax Revenue Low Despite Surge in Inheritances," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 6(4/5), pages 41-48.

    Cited by:

    1. Stefan Bach & Andreas Thiemann & Aline Zucco, 2018. "Looking for the Missing Rich: Tracing the Top Tail of the Wealth Distribution," Discussion Papers of DIW Berlin 1717, DIW Berlin, German Institute for Economic Research.
    2. Philipp M. Lersch, 2019. "Fewer Siblings, More Wealth? Sibship Size and Wealth Attainment," European Journal of Population, Springer;European Association for Population Studies, vol. 35(5), pages 959-986, December.
    3. Bellani, Luna & Berriochoa, Kattalina & Kapteina, Mark & Schwerdt, Guido, 2024. "Information provision and support for inheritance taxation: Evidence from a representative survey experiment in Germany," Working Papers 22, University of Konstanz, Cluster of Excellence "The Politics of Inequality. Perceptions, Participation and Policies".
    4. Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.
    5. Beznoska, Martin & Hentze, Tobias & Stockhausen, Maximilian, 2020. "The Inheritance and Gift Tax in Germany - Reform Potentials for Tax Revenue, Efficiency and Distribution," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224552, Verein für Socialpolitik / German Economic Association.

  28. Stefan Bach & Thomas Mertz, 2016. "Vor der Erbschaftsteuerreform: Nutzung der Firmenprivilegien hat Minderjährige zu Multimillionären gemacht," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 83(36), pages 812-820.

    Cited by:

    1. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    2. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.
    3. Tisch, Daria & Schechtl, Manuel, 2023. "The Gender (Tax) Gap in Parental Transfers. Evidence from Administrative Inheritance and Gift Tax Data," SocArXiv kfetw, Center for Open Science.
    4. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.

  29. Stefan Bach, 2015. "Erbschaftsteuer: Firmenprivilegien begrenzen, Steuerbelastungen strecken," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 82(7), pages 111-121.

    Cited by:

    1. Carmen Giovanazzi & Vincent Victor, 2024. "Unternehmensvermoegen in Deutschland: Zur Rolle der boersennotierten Familienunternehmen," Working Papers 5, Forum New Economy.
    2. Jan Behringer & Till van Treeck & Vincent Victor, 2025. "Family firms and their role in the fall of the labor share and the rise of corporate saving in Germany," IMK Working Paper 225-2025, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

  30. Stefan Bach, 2015. "Erbschaftsteuer: die schlummernde Reichensteuer," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 95(7), pages 504-506, July.

    Cited by:

    1. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    2. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.
    3. Dirk Löhr, 2022. "Finanzierung einer kapitalgedeckten Altersgrundsicherung über die Erbschaftsteuer [Financing a Funded Basic Old-Age Provision via Inheritance Tax: Two Birds With One Stone?]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 102(8), pages 635-641, August.
    4. Stefan Bach, 2016. "Erbschaftsteuer, Vermögensteuer oder Kapitaleinkommensteuer: Wie sollen hohe Vermögen stärker besteuert werden?," Discussion Papers of DIW Berlin 1619, DIW Berlin, German Institute for Economic Research.

  31. Stefan Bach, 2015. "Inheritance Tax: Limit Corporate Privileges and Spread Tax Burden," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 5(7), pages 91-99.

    Cited by:

    1. Andreas THIEMANN & Diana OGNYANOVA & Edlira NARAZANI & Balazs PALVOLGYI & Athena Kalyva & Alexander LEODOLTER, 2021. "Shifting the Tax Burden away from Labour towards Inheritances and Gifts – Simulation results for Germany," JRC Working Papers on Taxation & Structural Reforms 2021-16, Joint Research Centre.

  32. Stefan Bach & Markus M. Grabka & Erik Tomasch, 2015. "Steuer- und Transfersystem: hohe Umverteilung vor allem über die Sozialversicherung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 82(8), pages 147-156.

    Cited by:

    1. Michael Christl & Monika Koeppl-Turyna & Hanno Lorenz & Dénes Kucsera, 2020. "Redistribution within the tax-benefit system in Austria," JRC Working Papers on Taxation & Structural Reforms 2020-02, Joint Research Centre.
    2. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920, September.

  33. Stefan Bach & Markus M. Grabka & Erik Tomasch, 2015. "Tax and Transfer System: Considerable Redistribution Mainly via Social Insurance," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 5(8), pages 103-111.

    Cited by:

    1. Tina Haussen, 2019. "Intra-household income inequality and preferences for redistribution," Review of Economics of the Household, Springer, vol. 17(2), pages 499-530, June.
    2. Carlos Carrillo-Tudela & Andrey Launov & Jean-Marc Robin, 2018. "The Fall in German Unemployment: A Flow Analysis," Studies in Economics 1805, School of Economics, University of Kent.
    3. Tina Haussen, 2018. "Intra-Household Income Inequality and Preferences for Redistribution," Jena Economics Research Papers 2018-004, Friedrich-Schiller-University Jena.

  34. Stefan Bach, 2014. "Frauen erzielen im Durchschnitt nur halb so hohe Einkommen wie Männer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 81(35), pages 803-813.

    Cited by:

    1. Christina Boll & Julian Sebastian Leppin, 2016. "Differential Overeducation in East and West Germany: Extending Frank's Theory on Economic Returns Changes the Picture of Disadvantaged Women," LABOUR, CEIS, vol. 30(4), pages 455-504, December.
    2. Júlio César da Silva & Cristian Baú Dal Magro & Marcello Christiano Gorla & Marcia Zanievicz da Silva, 2018. "Glass ceiling in the accounting profession: Evidence in Brazilian companies," Contaduría y Administración, Accounting and Management, vol. 63(2), pages 92-115, Abril-Jun.
    3. Bönke, Timm & Harnack, Astrid & Wetter, Miriam, 2019. "Wer gewinnt? Wer verliert? Die Entwicklung auf dem deutschen Arbeitsmarkt seit den frühen Jahren der Bundesrepublik bis heute," Discussion Papers 2019/4, Free University Berlin, School of Business & Economics.

  35. Stefan Bach & Martin Beznoska & Viktor Steiner, 2014. "A Wealth Tax on the Rich to Bring Down Public Debt? Revenue and Distributional Effects of a Capital Levy in Germany," Fiscal Studies, Institute for Fiscal Studies, vol. 35, pages 67-89, March.

    Cited by:

    1. Stefan Bach & Andreas Thiemann & Aline Zucco, 2018. "Looking for the Missing Rich: Tracing the Top Tail of the Wealth Distribution," Discussion Papers of DIW Berlin 1717, DIW Berlin, German Institute for Economic Research.
    2. Paul Eckerstorfer & Johannes Halak & Jakob Kapeller & Bernhard Schütz & Florian Springholz & Rafael Wildauer, 2014. "Correcting wealth survey data for the missing rich: The case of Austria," Economics working papers 2014-01, Department of Economics, Johannes Kepler University Linz, Austria.
    3. Tao, Hung-Lin, 2015. "Multiple earnings comparisons and subjective earnings fairness: A cross-country study," Journal of Behavioral and Experimental Economics (formerly The Journal of Socio-Economics), Elsevier, vol. 57(C), pages 45-54.
    4. Figari, Francesco & Kuypers, Sarah & Verbist, Gerlinde, 2020. "An Assessment of Wealth Taxes in a Joint Income-Wealth Perspective," EUROMOD Working Papers EM17/20, EUROMOD at the Institute for Social and Economic Research.
    5. Apostel, Arthur & O'Neill, Daniel W., 2022. "A one-off wealth tax for Belgium: Revenue potential, distributional impact, and environmental effects," Ecological Economics, Elsevier, vol. 196(C).
    6. Paul Eckerstorfer & Johannes Halak & Jakob Kapeller & Bernhard Schütz & Florian Springholz & Rafael Wildauer, 2016. "Correcting for the Missing Rich: An Application to Wealth Survey Data," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(4), pages 605-627, December.
    7. Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2020. "An assessment of wealth taxes in a joint income-wealth perspective," Working Papers 2006, Herman Deleeck Centre for Social Policy, University of Antwerp.
    8. Jörg Paetzold & Markus Tiefenbacher, 2018. "Distributional and revenue effects of a tax shift from labor to property," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1215-1251, October.
    9. Stefan Bach & Andreas Thiemann & Aline Zucco, 2015. "The Top Tail of the Wealth Distribution in Germany, France, Spain, and Greece," Discussion Papers of DIW Berlin 1502, DIW Berlin, German Institute for Economic Research.
    10. Chakraborty, Robin & Waltl, Sofie R., 2018. "Missing the wealthy in the HFCS: micro problems with macro implications," Working Paper Series 2163, European Central Bank.
    11. David Burgherr, 2021. "The costs of administering a wealth tax," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 677-697, September.
    12. Elin Halvorsen & Thor Olav Thoresen, 2017. "Distributional Effects of the Wealth Tax under a Lifetime-Dynastic Income Concept," CESifo Working Paper Series 6614, CESifo.
    13. Kroh Tanja, 2016. "Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 022-046, May.
    14. Paetzold, Jorg & Tiefenbacher, Markus, 2016. "Distributional and revenue effects of a tax shift from labor to property," EUROMOD Working Papers EM13/16, EUROMOD at the Institute for Social and Economic Research.
    15. Mohammed I. Abdu, 2019. "Dealing with Egypt Public Debt Accumulation Problem," Business and Economic Research, Macrothink Institute, vol. 9(4), pages 128-156, December.
    16. Markina Oksana, 2022. "Taxation, Inequality, and Poverty: Evidence from Ukraine," Central European Economic Journal, Sciendo, vol. 9(56), pages 1-18, January.
    17. Eric French & Elaine Kelly & Gerhard Kempkes & Nikolai Stähler, 2016. "A One‐Off Wealth Levy? Assessing the Pros and Cons and the Importance of Credibility," Fiscal Studies, Institute for Fiscal Studies, vol. 37, pages 821-849, September.
    18. Sarah Mignot & Fabio Tramontana & Frank Westerhoff, 2021. "Speculative asset price dynamics and wealth taxes," Decisions in Economics and Finance, Springer;Associazione per la Matematica, vol. 44(2), pages 641-667, December.
    19. Westermeier, Christian, 2016. "Estimating top wealth shares using survey data - An empiricist's guide," Discussion Papers 2016/21, Free University Berlin, School of Business & Economics.
    20. Sarah Kuypers & Francesco Figari & Gerlinde Verbist, 2018. "Redistribution in a joint income-wealth perspective: a cross-country comparison," Working Papers 1805, Herman Deleeck Centre for Social Policy, University of Antwerp.
    21. Nick O'Donovan, 2021. "One‐off wealth taxes: theory and evidence," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 565-597, September.

  36. Stefan Bach & Hermann Buslei & Michela Coppola & Peter Haan & Johannes Rausch, 2014. "Die Verteilungswirkungen der Mütterrente," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 81(20), pages 447-456.
    See citations under working paper version above.
  37. Karsten Neuhoff & Stefan Bach & Jochen Diekmann & Martin Beznoska & Tarik El-Laboudy, 2013. "Distributional Effects of Energy Transition: Impacts of Renewable Electricity Support in Germany," Economics of Energy & Environmental Policy, International Association for Energy Economics, vol. 0(Number 1).

    Cited by:

    1. Gawel, Erik & Korte, Klaas & Tews, Kerstin, 2015. "Energiewende im Wunderland: Mythen zur Sozialverträglichkeit der Förderung erneuerbarer Energien durch das EEG," UFZ Discussion Papers 2/2015, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS).
    2. Marion Podesta, Jean-Christophe Poudou, and Michel Roland, 2021. "The Price Impact of Energy Vouchers," The Energy Journal, International Association for Energy Economics, vol. 0(Number 3), pages 27-54.
    3. Pavlos Kilintzis & Elpida Samara & Lefteris Topaloglou & Giorgos Avlogiaris & Dimitrios Kafetzopoulos, 2023. "The role of Green Public Procurements in energy transition: the case of Western Macedonia," Journal of Innovation and Entrepreneurship, Springer, vol. 12(1), pages 1-27, December.
    4. Mats Kröger & Maximilian Longmuir & Karsten Neuhoff & Franziska Schütze, 2022. "The Costs of Natural Gas Dependency: Price Shocks, Inequality, and Public Policy," Discussion Papers of DIW Berlin 2010, DIW Berlin, German Institute for Economic Research.
    5. Markus Flaute & Anett Gro mann & Christian Lutz & Anne Nieters, 2017. "Macroeconomic Effects of Prosumer Households in Germany," International Journal of Energy Economics and Policy, Econjournals, vol. 7(1), pages 146-155.
    6. Niall Farrell, Mel T. Devine, William T. Lee, James P. Gleeson, and Sean Lyons, 2017. "Specifying An Efficient Renewable Energy Feed-in Tariff," The Energy Journal, International Association for Energy Economics, vol. 0(Number 2).
    7. Manuel Frondel & Stephan Sommer & Colin Vance, 2015. "The burden of Germanyùs energy transition: An empirical analysis of distributional effects," Economic Analysis and Policy, Elsevier, vol. 45(c), pages 89-99.
    8. Francesco Vona, 2021. "Managing the distributional effects of environmental and climate policies: The narrow path for a triple dividend," OECD Environment Working Papers 188, OECD Publishing.
    9. Cao, Shanshan & Huang, Lin & Zhang, Qingping & hán, Zǐ, 2024. "Energy transition to green energy sources – Role of socioeconomic disparities and administrative policies," Energy, Elsevier, vol. 312(C).
    10. Mier, Mathias & Siala, Kais & Govorukha, Kristina & Mayer, Philip, 2023. "Collaboration, decarbonization, and distributional effects," Applied Energy, Elsevier, vol. 341(C).
    11. Niall Farrell & Seán Lyons, 2016. "Equity impacts of energy and climate policy: who is shouldering the burden?," Wiley Interdisciplinary Reviews: Energy and Environment, Wiley Blackwell, vol. 5(5), pages 492-509, September.
    12. Gürer Eren & Weichenrieder Alfons, 2020. "Pro-rich inflation in Europe: Implications for the measurement of inequality," German Economic Review, De Gruyter, vol. 21(1), pages 107-138, April.
    13. Newbery, D. & Pollitt, M. & Ritz, R. & Strielkowski, W., 2017. "Market design for a high-renewables European electricity system," Cambridge Working Papers in Economics 1726, Faculty of Economics, University of Cambridge.
    14. Dr. Jochen Dieckmann & Dr. Barbara Breitschopf & Dr. Ulrike Lehr, 2016. "Social impacts of renewable energy in Germany – size, history and alleviation," GWS Discussion Paper Series 16-7, GWS - Institute of Economic Structures Research.
    15. Liang, Shuai & Wang, Peng & Jia, Cunlu & Zhu, Jialan, 2023. "Studying green financing, factor allocation efficiency, and regional productivity growth in renewable energy industries," Renewable Energy, Elsevier, vol. 214(C), pages 130-139.
    16. Frondel, Manuel & Sommer, Stephan, 2014. "Energiekostenbelastung privater Haushalte: Das EEG als sozialpolitische Zeitbombe?," RWI Materialien 81, RWI - Leibniz-Institut für Wirtschaftsforschung.
    17. Growitsch, Christian & Meier, Helena & Schleich, Sebastian, 2014. "Regionale Verteilungswirkungen des Erneuerbare-Energien-Gesetzes," EWI Working Papers 2014-8, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI).
    18. Hirth, Lion & Ueckerdt, Falko, 2013. "Redistribution effects of energy and climate policy: The electricity market," Energy Policy, Elsevier, vol. 62(C), pages 934-947.
    19. Matthew Lockwood, 2022. "Policy feedback and institutional context in energy transitions," Policy Sciences, Springer;Society of Policy Sciences, vol. 55(3), pages 487-507, September.
    20. Rémi Delage & Toshihiko Nakata, 2022. "Multivariate Empirical Mode Decomposition and Recurrence Quantification for the Multiscale, Spatiotemporal Analysis of Electricity Demand—A Case Study of Japan," Energies, MDPI, vol. 15(17), pages 1-17, August.
    21. Cludius, Johanna & Hermann, Hauke & Matthes, Felix Chr. & Graichen, Verena, 2014. "The merit order effect of wind and photovoltaic electricity generation in Germany 2008–2016: Estimation and distributional implications," Energy Economics, Elsevier, vol. 44(C), pages 302-313.
    22. Dr. Jochen Diekmann (DIW Berlin) & Dr. Barbara Breitschopf (Fraunhofer ISI) & Dr. Ulrike Lehr, 2015. "Politische Optionen zur Verminderung von Verteilungswirkungen der EEG-Umlage," GWS Discussion Paper Series 15-18, GWS - Institute of Economic Structures Research.
    23. Schulte, Isabella & Heindl, Peter, 2016. "Price and income elasticities of residential energy demand in Germany," ZEW Discussion Papers 16-052, ZEW - Leibniz Centre for European Economic Research.
    24. Winter, Simon & Schlesewsky, Lisa, 2019. "The German feed-in tariff revisited - an empirical investigation on its distributional effects," Energy Policy, Elsevier, vol. 132(C), pages 344-356.
    25. Yun, Na, 2023. "Nexus among carbon intensity and natural resources utilization on economic development: Econometric analysis from China," Resources Policy, Elsevier, vol. 83(C).
    26. Gilang Hardadi & Alexander Buchholz & Stefan Pauliuk, 2021. "Implications of the distribution of German household environmental footprints across income groups for integrating environmental and social policy design," Journal of Industrial Ecology, Yale University, vol. 25(1), pages 95-113, February.
    27. Farrell, Niall & Devine, Mel, 2015. "How do External Costs affect Pay-as-bid Renewable Energy Connection Auctions?," Papers WP517, Economic and Social Research Institute (ESRI).
    28. Unteutsch, Michaela, 2014. "Who Benefits from Cooperation? - A Numerical Analysis of Redistribution Effects Resulting from Cooperation in European RES-E Support," EWI Working Papers 2014-2, Energiewirtschaftliches Institut an der Universitaet zu Koeln (EWI).
    29. Moritz A. Drupp & Ulrike Kornek & Jasper N. Meya & Lutz Sager, 2021. "Inequality and the Environment: The Economics of a Two-Headed Hydra," CESifo Working Paper Series 9447, CESifo.
    30. Brigitte Knopf & Michael Pahle & Hendrik Kondziella & Fabian Joas & Ottmar Edenhofer & Thomas Bruckner, 2014. "Germany's Nuclear Phase-out: Sensitivities and Impacts on Electricity Prices and CO2 Emissions," Economics of Energy & Environmental Policy, International Association for Energy Economics, vol. 0(Number 1).
    31. Lekavičius, V. & Bobinaitė, V. & Galinis, A. & Pažėraitė, A., 2020. "Distributional impacts of investment subsidies for residential energy technologies," Renewable and Sustainable Energy Reviews, Elsevier, vol. 130(C).
    32. Svetlana Gercheva, 2022. "Green Electricity Subsidies in Bulgaria - Vectors of (re)distribution," Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series, Union of Scientists - Varna, Economic Sciences Section, vol. 11(1), pages 18-26, April.
    33. Heindl, Peter & Löschel, Andreas, 2015. "Social implications of green growth policies from the perspective of energy sector reform and its impact on households," CAWM Discussion Papers 81, University of Münster, Münster Center for Economic Policy (MEP).
    34. Rémi Delage & Taichi Matsuoka & Toshihiko Nakata, 2021. "Spatial–Temporal Estimation and Analysis of Japan Onshore and Offshore Wind Energy Potential," Energies, MDPI, vol. 14(8), pages 1-12, April.
    35. Peter Heindl, 2014. "Measuring Fuel Poverty: General Considerations and Application to German Household Data," SOEPpapers on Multidisciplinary Panel Data Research 632, DIW Berlin, The German Socio-Economic Panel (SOEP).
    36. Körner, Marc-Fabian & Sedlmeir, Johannes & Weibelzahl, Martin & Fridgen, Gilbert & Heine, Moreen & Neumann, Christoph, 2022. "Systemic risks in electricity systems: A perspective on the potential of digital technologies," Energy Policy, Elsevier, vol. 164(C).
    37. Desiderio Romero-Jordán & Pablo Del Río & Cristina Peñasco, 2015. "An analysis of the welfare and distributive implications of factors influencing household electricity consumption," Working Papers 1503, Instituto de Políticas y Bienes Públicos (IPP), CSIC.
    38. Chapman, Andrew J. & McLellan, Benjamin C. & Tezuka, Tetsuo, 2018. "Prioritizing mitigation efforts considering co-benefits, equity and energy justice: Fossil fuel to renewable energy transition pathways," Applied Energy, Elsevier, vol. 219(C), pages 187-198.
    39. Drescher, Katharina & Janzen, Benedikt, 2021. "Determinants, persistence, and dynamics of energy poverty: An empirical assessment using German household survey data," Energy Economics, Elsevier, vol. 102(C).
    40. Erik Gawel & Klaas Korte & Kerstin Tews, 2015. "Distributional Challenges of Sustainability Policies—The Case of the German Energy Transition," Sustainability, MDPI, vol. 7(12), pages 1-17, December.
    41. Tovar Reaños, Miguel A. & Wölfing, Nikolas M., 2018. "Household energy prices and inequality: Evidence from German microdata based on the EASI demand system," Energy Economics, Elsevier, vol. 70(C), pages 84-97.
    42. Farrell, Niall & Lyons, Seán, 2014. "The distributional impact of the Irish public service obligation levy on electricity consumption," MPRA Paper 53488, University Library of Munich, Germany.
    43. Christoph Böhringer & Florian Landis & Miguel Angel Tovar Reaños, 2016. "Cost-Effectiveness and Incidence of Renewable Energy Promotion in Germany," ZenTra Working Papers in Transnational Studies 66 / 2016, ZenTra - Center for Transnational Studies, revised Oct 2016.
    44. Heinz Welsch & Philipp Biermann, 2017. "Energy Affordability and Subjective Well-Being: Evidence for European Countries," The Energy Journal, International Association for Energy Economics, vol. 0(Number 3).
    45. Mir-Artigues, Pere, 2013. "The Spanish regulation of the photovoltaic demand-side generation," Energy Policy, Elsevier, vol. 63(C), pages 664-673.
    46. Verde, Stefano F. & Pazienza, Maria Grazia, 2016. "Energy and climate hand-in-hand: Financing RES-E support with carbon revenues," Energy Policy, Elsevier, vol. 88(C), pages 234-244.
    47. Mats Kröger & Karsten Neuhoff & Jörn C. Richstein, 2022. "Discriminatory Auction Design for Renewable Energy," Discussion Papers of DIW Berlin 2013, DIW Berlin, German Institute for Economic Research.
    48. Johanna Cludiud & Sam Forrest & Iain MacGill, 2013. "Distributional Effects of the Australian Renewable Energy Target (RET) through Wholesale and Retail Electricity Price Impacts," Discussion Papers 2013-33, School of Economics, The University of New South Wales.
    49. Christoph Böhringer, Florian Landis, and Miguel Angel Tovar Reaños, 2017. "Economic Impacts of Renewable Energy Production in Germany," The Energy Journal, International Association for Energy Economics, vol. 0(KAPSARC S).
    50. Böhringer, Christoph & García-Muros, Xaquín & González-Eguino, Mikel, 2022. "Who bears the burden of greening electricity?," Energy Economics, Elsevier, vol. 105(C).
    51. Niall Farrell & Cathal O'Donoghue & Karyn Morrissey, 2020. "Regional income and wave energy deployment in Ireland," Papers in Regional Science, Wiley Blackwell, vol. 99(3), pages 509-531, June.
    52. Kröger, Mats & Longmuir, Maximilian & Neuhoff, Karsten & Schütze, Franziska, 2023. "The price of natural gas dependency: Price shocks, inequality, and public policy," Energy Policy, Elsevier, vol. 175(C).
    53. Andor, Mark A. & Frondel, Manuel & Schmidt, Christoph M. & Simora, Michael & Sommer, Stephan, 2015. "Klima- und Energiepolitik in Deutschland: Dissens und Konsens," RWI Materialien 91, RWI - Leibniz-Institut für Wirtschaftsforschung.
    54. Heffron, Raphael & Körner, Marc-Fabian & Wagner, Jonathan & Weibelzahl, Martin & Fridgen, Gilbert, 2020. "Industrial demand-side flexibility: A key element of a just energy transition and industrial development," Applied Energy, Elsevier, vol. 269(C).
    55. George, Jan Frederick & Werner, Simon & Preuß, Sabine & Winkler, Jenny & Held, Anne & Ragwitz, Mario, 2023. "The landlord-tenant dilemma: Distributional effects of carbon prices, redistribution and building modernisation policies in the German heating transition," Applied Energy, Elsevier, vol. 339(C).
    56. Magdalena Cyrek & Piotr Cyrek, 2022. "Rural Specificity as a Factor Influencing Energy Poverty in European Union Countries," Energies, MDPI, vol. 15(15), pages 1-24, July.
    57. Liang, Liang & Wu, Xuanyu & Yang, Min, 2025. "Shadows behind the sun: Inequity caused by rooftop solar and responses to it," Applied Energy, Elsevier, vol. 377(PB).
    58. Fridgen, Gilbert & Keller, Robert & Körner, Marc-Fabian & Schöpf, Michael, 2020. "A holistic view on sector coupling," Energy Policy, Elsevier, vol. 147(C).
    59. Mohsin, Muhammad & Jamaani, Fouad, 2023. "Unfolding impact of natural resources, economic growth, and energy nexus on the sustainable environment: Guidelines for green finance goals in 10 Asian countries," Resources Policy, Elsevier, vol. 86(PB).

  38. Stefan Bach & Guido Baldi & Kerstin Bernoth & Björn Bremer & Beatrice Farkas & Ferdinand Fichtner & Marcel Fratzscher & Martin Gornig, 2013. "Wege zu einem höheren Wachstumspfad," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(26), pages 6-17.

    Cited by:

    1. Gustav A. Horn & Alexander Herzog-Stein & Peter Hohlfeld & Fabian Lindner & Ansgar Rannenberg & Katja Rietzler & Sabine Stephan & Silke Tober, 2014. "Deutschland im Aufschwung - Risiken bleiben," IMK Report 91-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    2. Katja Rietzler, 2014. "Anhaltender Verfall der Infrastruktur," IMK Report 94-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    3. Gustav A. Horn & Alexander Herzog-Stein & Ansgar Rannenberg & Katja Rietzler & Silke Tober & Peter Hohlfeld & Fabian Lindner & Sabine Stephan, 2013. "Krise überwunden? Prognose der wirtschaftlichen Entwicklung 2013/2014," IMK Report 86-2013, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    4. Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14 [Against a backward-looking economic policy. Annual Report 2013/14]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314, September.
    5. Wolfgang Nierhaus & Timo Wollmershäuser, 2016. "ifo Konjunkturumfragen und Konjunkturanalyse: Band II," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 72.
    6. Fabian Lindner, 2014. "Privater Investitionsstau in Deutschland?," IMK Report 96-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    7. Guido Baldi & Patrick Harms, 2015. "Produktivitätswachstum, Investitionen und säkulare Stagnation," DIW Roundup: Politik im Fokus 83, DIW Berlin, German Institute for Economic Research.
    8. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2015. "Zukunftsfähigkeit in den Mittelpunkt. Jahresgutachten 2015/16 [Focus on Future Viability. Annual Report 2015/16]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201516, September.
    9. Alexander Eck & Joachim Ragnitz & Simone Scharfe & Christian Thater & Bernhard Wieland, 2015. "Public Investments in Infrastructure: Development, Causal Factors and Growth Effects," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 72, September.
    10. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415, September.
    11. Isabel Hanisch & Elisabeth Wieland & Timo Wollmershäuser, 2015. "Entwicklung der deutschen Investitionstätigkeit imeuropäischen Vergleich: Die Rolle von Preis- undMengeneffekten," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 68(16), pages 39-50, August.

  39. Stefan Bach & Margit Schratzenstaller, 2013. "Höhere "Reichensteuern": Möglichkeiten und Grenzen: Editorial," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 5-12.

    Cited by:

    1. Philipp Gerhartinger, 2013. "Aktuelle Trends in der Besteuerung von Vermögen. Österreich im internationalen Vergleich," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 39(2), pages 233-245.
    2. Stefan Bach, 2014. ""Reichensteuer"-Diskussion: Hintergrund und Perspektiven," DIW Roundup: Politik im Fokus 16, DIW Berlin, German Institute for Economic Research.

  40. Stefan Bach & Tony Mudrack, 2013. "Reichensteuer-Erhöhungen: durch Finanzausgleich profitieren auch arme Bundesländer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 13-22.

    Cited by:

    1. Katja Rietzler, 2014. "Anhaltender Verfall der Infrastruktur," IMK Report 94-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

  41. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2013. "Effective Taxation of Top Incomes in Germany," German Economic Review, Verein für Socialpolitik, vol. 14(2), pages 115-137, May.
    See citations under working paper version above.
  42. Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference," International Journal of Microsimulation, International Microsimulation Association, vol. 6(3), pages 3-24.

    Cited by:

    1. Nigar Hashimzade & Gareth D. Myles & Hana Yousefi, 2021. "Household tax evasion," Journal of Public Economic Theory, Association for Public Economic Theory, vol. 23(5), pages 985-1011, October.
    2. Nazila Alinaghi & John Creedy & Norman Gemmell, 2023. "Do couples bunch more? Evidence from partnered and single taxpayers," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 30(4), pages 1137-1184, August.
    3. Nicole Kapelle, 2021. "Why Time Cannot Heal All Wounds: Personal Wealth Trajectories of Divorced and Married Men and Women," SOEPpapers on Multidisciplinary Panel Data Research 1134, DIW Berlin, The German Socio-Economic Panel (SOEP).
    4. Hermann Buslei & Katharina Wrohlich, 2014. "Besteuerung von Paaren: das Ehegattensplitting und seine Alternativen," DIW Roundup: Politik im Fokus 21, DIW Berlin, German Institute for Economic Research.
    5. Nicole Kapelle & Theresa Nutz & Daria Tisch & Manuel Schechtl & Philipp M. Lersch & Emanuela Struffolino, 2022. "My Wealth, (Y)Our Life Satisfaction? Sole and Joint Wealth Ownership and Life Satisfaction in Marriage," European Journal of Population, Springer;European Association for Population Studies, vol. 38(4), pages 811-834, October.
    6. Marisa Bucheli & Cecilia Olivieri, 2017. "Gendered Effects of the Personal Income Tax: Evidence from a Schedular System with Individual Filing in a Developing Country," Documentos de Trabajo (working papers) 0217, Department of Economics - dECON.
    7. Dieckhoff, Martina & Gash, Vanessa & Mertens, Antje & Romeu Gordo, Laura, 2016. "A stalled revolution? What can we learn from women’s drop-out to part-time jobs: A comparative analysis of Germany and the UK," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 46, pages 129-140.

  43. Stefan Bach & Guido Baldi & Kerstin Bernoth & Björn Bremer & Beatrice Farkas & Ferdinand Fichtner & Marcel Fratzscher & Martin Gornig, 2013. "More Growth through Higher Investment," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 3(8), pages 5-16.

    Cited by:

    1. Markus Grabka, 2015. "Income and wealth inequality after the financial crisis: the case of Germany," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 42(2), pages 371-390, May.
    2. Mathilde Le Moigne & Francesco Saraceno & Sébastien Villemot, 2016. "Probably Too Little, Certainly Too Late. An Assessment of the Juncker Investment Plan," SciencePo Working papers Main hal-03459360, HAL.
    3. Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
    4. Guido Baldi & Patrick Harms, 2015. "Productivity Growth, Investment, and Secular Stagnation," DIW Roundup: Politik im Fokus 83, DIW Berlin, German Institute for Economic Research.
    5. Guido Baldi & Björn Bremer, 2015. "The Evolution of Germany’s Net Foreign Asset Position," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 5(22/23), pages 303-309.

  44. Stefan Bach, 2013. "Gesamtwirtschaftliche Steuer- und Abgabenbelastung nicht übermäßig hoch," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(27), pages 3-9.

    Cited by:

    1. Katja Rietzler & Dieter Teichmann & Achim Truger, 2014. "IMK-Steuerschätzung 2014-2018," IMK Report 93-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

  45. Stefan Bach, 2013. "Unternehmensbesteuerung: hohe Gewinne - mäßige Steuereinnahmen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(22/23), pages 3-12.

    Cited by:

    1. Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    2. Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Schanz, Deborah & Feller, Anna, 2014. "Wieso Deutschland (fast) keine BEPS-Bekämpfung braucht," arqus Discussion Papers in Quantitative Tax Research 171, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Frey, Lisa & Möller, Manuela, 2015. "Der Zusammenhang zwischen „book-tax differences“ und Bilanzpolitik zum Erreichen eines positiven Jahresergebnisses," Die Unternehmung - Swiss Journal of Business Research and Practice, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 69(4), pages 467-500.
    5. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415, September.
    6. Evers, Andrea & Hundsdoerfer, Jochen, 2014. "Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?," Discussion Papers 2014/20, Free University Berlin, School of Business & Economics.

  46. Stefan Bach & Hermann Buslei & Kristina van Deuverden & Tomaso Duso & Ferdinand Fichtner & Marcel Fratzscher & Johannes Geyer & Martin Gornig & Peter Haan & Claudia Kemfert & Holger Lüthen & Claus Mic, 2013. "Der Koalitionsvertrag nimmt die Gesellschaft in die Pflicht," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(50), pages 31-42.

    Cited by:

    1. Christine Hagen & Ralf K. Himmelreicher, 2014. "Erwerbsminderungsrente in Deutschland: ein unterschätztes Risiko(?)," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 83(2), pages 115-138.

  47. S. Bach & G. Baldi & K. Bernoth & J. Blazejczak & B. Bremer & J. Diekmann & D. Edler & B. Farkas & F. Fichtner & M. Fratzscher & M. Gornig & C. Kemfert & U. Kunert & H. Link & K. Neuhoff & W.-P. Schil, 2013. "Germany Must Invest More in Its Future," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 3(8), pages 3-4.

    Cited by:

    1. Elekdag, Selim & Muir, Dirk & Wu, Yiqun, 2022. "Das Public Kapital: How much would higher German public investment help Germany and the euro area?," Journal of Policy Modeling, Elsevier, vol. 44(2), pages 223-251.
    2. Guido Baldi & Björn Bremer & Thore Schlaak, 2017. "International Investments and Current Account Imbalances: The Importance of Valuation Changes," DIW Roundup: Politik im Fokus 117, DIW Berlin, German Institute for Economic Research.
    3. Guido Baldi & Björn Bremer, 2015. "The Evolution of Germany’s Net Foreign Asset Position," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 5(22/23), pages 303-309.
    4. Elstner, Steffen & Feld, Lars P. & Schmidt, Christoph M., 2018. "The German productivity paradox: Facts and explanations," Ruhr Economic Papers 767, RWI - Leibniz-Institut für Wirtschaftsforschung, Ruhr-University Bochum, TU Dortmund University, University of Duisburg-Essen.
    5. Nils Redeker & Stefanie Walter, 2020. "We’d rather pay than change the politics of German non-adjustment in the Eurozone crisis," The Review of International Organizations, Springer, vol. 15(3), pages 573-599, July.
    6. Mr. Selim A Elekdag & Mr. Dirk V Muir, 2014. "Das Public Kapital: How Much Would Higher German Public Investment Help Germany and the Euro Area?," IMF Working Papers 2014/227, International Monetary Fund.

  48. Stefan Bach, 2013. "Kirchhof oder Hollande: wie hoch soll der Spitzensteuersatz in Deutschland sein?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 77-99.

    Cited by:

    1. Hermle, Johannes & Peichl, Andreas, 2013. "Ist die Antwort wirklich 42? Die Frage nach dem optimalen Spitzensteuersatz für Deutschland," IZA Standpunkte 60, Institute of Labor Economics (IZA).
    2. Achim Truger & Dieter Vesper, 2014. "Zur Reform des Länderfinanzausgleichs ? eine Notwendigkeit?," IMK Studies 37-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    3. Katja Rietzler & Dieter Teichmann & Achim Truger, 2013. "IMK Steuerschätzung 2013-2017," IMK Report 81-2013, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

  49. Stefan Bach & Imke Brüggemann-Borck & Ferdinand Fichtner & Kristina van Deuverden, 2013. "Aktuelle Steuerreformvorschläge haben kaum Auswirkungen auf das Wirtschaftswachstum," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(35), pages 3-10.

    Cited by:

    1. Richard Ochmann & Katharina Wrohlich, 2013. "Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 3-11.

  50. Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Reformvorschläge zur Einkommensteuer: mehr echte und weniger kalte Progression," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(30), pages 3-12.

    Cited by:

    1. Chang Woon Nam & Christoph Zeiner, 2015. "Effects of Bracket Creep and Tax Reform on Average Personal Income Tax Burden in Germany," CESifo Working Paper Series 5626, CESifo.
    2. Clemens Fuest & Björn Kauder & Luisa Lorenz & Martin Mosler & Niklas Potrafke & Florian Dorn, 2016. "Hidden tax increases - the extra tax burden of the bracket creep and the expected impact of income tax rates "on wheels" on tax reliefs," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 76.
    3. Clemens Fuest & Stefanie Gäbler & Björn Kauder & Luisa Lorenz & Martin Mosler & Luisa Dörr, 2017. "Reform of the income tax: the rate of the Federal State of Lower Saxony," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 82.
    4. 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.
    5. Projektgruppe Gemeinschaftsdiagnose, 2013. "Konjunktur zieht an – Haushaltsüberschüsse sinnvoll nutzen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(20), pages 03-60, October.
    6. Projektgruppe Gemeinschaftsdiagnose, 2013. "Gemeinschaftsdiagnose Herbst 2013," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(43), pages 3-77.
    7. Zhu, Junyi, 2015. "Bracket creep revisited - with and without r>g: Evidence from Germany," Discussion Papers 37/2015, Deutsche Bundesbank.
    8. Fichte, Damian & Herrmann, Karolin & Lemmer, Jens & Schemmel, Lothar & Stern, Volker & Warneke, Matthias, 2013. "Bausteine für eine Reform des Steuersystems: Das DSi-Handbuch Steuern," DSi-Schriften 1, DSi - Deutsches Steuerzahlerinstitut des Bundes der Steuerzahler e.V., Berlin.
    9. Katja Rietzler & Dieter Teichmann & Achim Truger, 2014. "IMK-Steuerschätzung 2014-2018," IMK Report 93-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    10. Stefan Bach, 2014. ""Reichensteuer"-Diskussion: Hintergrund und Perspektiven," DIW Roundup: Politik im Fokus 16, DIW Berlin, German Institute for Economic Research.
    11. Müller, Heiko & Houben, Henriette, 2013. "Auswirkungen eines mittelstandsfreundlichen Modells zur Erhöhung des Spitzensteuersatzes mit Verschonungsregeln für gewerbliche Personenunternehmen auf das Steueraufkommen," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 111420.
    12. Richard Ochmann & Katharina Wrohlich, 2013. "Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 3-11.

  51. S. Bach & G. Baldi & K. Bernoth & J. Blazejczak & B. Bremer & J. Diekmann & D. Edler & B. Farkas & F. Fichtner & M. Fratzscher & M. Gornig & C. Kemfert & U. Kunert & H. Link & K. Neuhoff & W.-P. Schil, 2013. "Deutschland muss mehr in seine Zukunft investieren," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(26), pages 3-5.

    Cited by:

    1. Busse, Matthias & Gros, Daniel, 2016. "Are Germans wasting their savings abroad?," CEPS Papers 11449, Centre for European Policy Studies.
    2. Guido Baldi & Björn Bremer & Thore Schlaak, 2017. "Internationale Investitionen und Leistungsbilanzungleichgewichte: Die Bedeutung von Wertschwankungen," DIW Roundup: Politik im Fokus 117, DIW Berlin, German Institute for Economic Research.
    3. Stefan Behrendt, 2014. "The Fiscal Compact and Current Account Patterns in Europe," Global Financial Markets Working Paper Series 2014-52, Friedrich-Schiller-University Jena.

  52. Stefan Bach, 2012. "Vermögensabgaben: ein Beitrag zur Sanierung der Staatsfinanzen in Europa," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(28), pages 3-11.

    Cited by:

    1. Miriam Rehm, 2020. "Vermögensverteilung und Wirtschaftskrisen," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(4), pages 245-249, April.
    2. Christoph Winter & Sigrid Roehrs, 2014. "Reducing Government Debt in the Presence of Inequality," 2014 Meeting Papers 176, Society for Economic Dynamics.
    3. Margit Schratzenstaller-Altzinger, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219.
    4. Margit Schratzenstaller, 2013. "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 13-34.
    5. Nick O'Donovan, 2021. "One‐off wealth taxes: theory and evidence," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 565-597, September.

  53. Stefan Bach, 2012. "Abbau der kalten Progression: nicht die einzige Herausforderung beim Einkommensteuertarif," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(12), pages 17-21.

    Cited by:

    1. 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.
    2. Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference," International Journal of Microsimulation, International Microsimulation Association, vol. 6(3), pages 3-24.
    3. 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.
    4. Zhu, Junyi, 2015. "Bracket creep revisited - with and without r>g: Evidence from Germany," Discussion Papers 37/2015, Deutsche Bundesbank.
    5. 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.
    6. Viktor Steiner & Florian Wakolbinger, 2015. "Steuerreform 2015/16 und kalte Progression 2010/2019. Eine Mikrosimulationsanalyse für Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(5), pages 425-430, May.

  54. Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2012. "Optimal top marginal tax rates under income splitting for couples," European Economic Review, Elsevier, vol. 56(6), pages 1055-1069.
    See citations under working paper version above.
  55. Ernst Niemeier & Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2012. "Die falschen Angriffe auf das Ehegattensplitting," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 92(9), pages 613-625, September.

    Cited by:

    1. Bechara, Peggy & Beimann, Boris & Kambeck, Rainer & Schaffner, Sandra & von den Driesch, Ellen, 2013. "Gutachten zur Reform des Ehegattensplittings," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 111424.

  56. Stefan Bach & Martin Beznoska, 2012. "Vermögensteuer: erhebliches Aufkommenspotential trotz erwartbarer Ausweichreaktionen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(42), pages 12-17.

    Cited by:

    1. Wolfgang Scherf & Christian Waldhoff & Christoph Spengel & Frank Streif & Andreas Richter & Lutz Goebel & Nils Schmid & Claudia Neugebauer & Kerstin Schneider, 2013. "Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(14), pages 03-24, July.
    2. Alena Bachleitner, 2017. "Abolishing the Wealth Tax. A Case Study for Germany," WIFO Working Papers 545, WIFO.
    3. Jan Behringer & Thomas Theobald & Till van Treeck, 2014. "Einkommens- und Vermögensverteilung in Deutschland: Eine makroökonomische Sicht," IMK Report 99-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    4. Bültmann, Barbara, 2013. "Braucht Deutschland eine Vermögensteuer?," Argumente zur Marktwirtschaft und Politik 122, Stiftung Marktwirtschaft / The Market Economy Foundation, Berlin.
    5. Hoppe, Thomas & Maiterth, Ralf & Sureth, Caren, 2015. "Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse," arqus Discussion Papers in Quantitative Tax Research 181, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Margit Schratzenstaller, 2013. "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 13-34.
    7. Jan Behringer & Thomas Theobald & Till van Treeck, 2014. "Income and Wealth Distributionin Germany: A Macro-Economic Perspective," IMK Report 99e-2014, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

  57. Karsten Neuhoff & Stefan Bach & Jochen Diekmann & Martin Beznoska & Tarik El-Laboudy, 2012. "Steigende EEG-Umlage: unerwünschte Verteilungseffekte können vermindert werden," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 79(41), pages 3-12.

    Cited by:

    1. Schröder Carsten & Grösche Peter, 2015. "Plädoyer für einen Energiesoli," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(4), pages 367-378, December.
    2. Peter Haan & Martin Simmler, 2016. "Wind Electricity Subsidies = Windfall Gains for Land Owners? Evidence from Feed-In Tariff in Germany," Discussion Papers of DIW Berlin 1568, DIW Berlin, German Institute for Economic Research.
    3. Dr. Jochen Dieckmann & Dr. Barbara Breitschopf & Dr. Ulrike Lehr, 2016. "Social impacts of renewable energy in Germany – size, history and alleviation," GWS Discussion Paper Series 16-7, GWS - Institute of Economic Structures Research.
    4. Nadine Schreiner, 2015. "Auf der Suche nach Energiearmut: eine Potentialanalyse des Low-Income-High-Cost Indikators für Deutschland," SOEPpapers on Multidisciplinary Panel Data Research 811, DIW Berlin, The German Socio-Economic Panel (SOEP).
    5. Dr. Jochen Diekmann (DIW Berlin) & Dr. Barbara Breitschopf (Fraunhofer ISI) & Dr. Ulrike Lehr, 2015. "Politische Optionen zur Verminderung von Verteilungswirkungen der EEG-Umlage," GWS Discussion Paper Series 15-18, GWS - Institute of Economic Structures Research.
    6. Andrea Dertinger & Wolf-Peter Schill, 2019. "Ansätze zur Umgestaltung von Abgaben und Umlagen auf Strom sowie Heiz- und Kraftstoffe," DIW Roundup: Politik im Fokus 127, DIW Berlin, German Institute for Economic Research.
    7. Peter Grösche & Carsten Schröder, 2014. "On the redistributive effects of Germany’s feed-in tariff," Empirical Economics, Springer, vol. 46(4), pages 1339-1383, June.
    8. Dr. Ulrike Lehr & Dr. Thomas Drosdowski, 2013. "Soziale Verteilungswirkungen der EEG-Umlage," GWS Discussion Paper Series 13-3, GWS - Institute of Economic Structures Research.
    9. Heindl, Peter & Löschel, Andreas, 2015. "Social implications of green growth policies from the perspective of energy sector reform and its impact on households," CAWM Discussion Papers 81, University of Münster, Münster Center for Economic Policy (MEP).
    10. Peter Heindl, 2014. "Measuring Fuel Poverty: General Considerations and Application to German Household Data," SOEPpapers on Multidisciplinary Panel Data Research 632, DIW Berlin, The German Socio-Economic Panel (SOEP).
    11. Lisa Schlesewsky & Simon Winter, 2018. "Inequalities in Energy Transition: The Case of Network Charges in Germany," International Journal of Energy Economics and Policy, Econjournals, vol. 8(6), pages 102-113.
    12. Guenther-Lubbers, Welf & Theuvsen, Ludwig, 2014. "Regionalökonomische Effekte Der Niedersächsischen Biogasproduktion," 54th Annual Conference, Goettingen, Germany, September 17-19, 2014 187426, German Association of Agricultural Economists (GEWISOLA).
    13. Dr. Ulrike Lehr & Dr. Thomas Drosdowski, 2015. "Soziale Verteilungswirkungen der EEG-Umlage unter Berücksichtigung von Einkommensklassen," GWS Discussion Paper Series 15-1, GWS - Institute of Economic Structures Research.
    14. Guenther-Lübbers, W. & Theuvsen, L., 2015. "Regionalökonomische Effekte der niedersächsischen Biogasproduktion," Proceedings “Schriften der Gesellschaft für Wirtschafts- und Sozialwissenschaften des Landbaues e.V.”, German Association of Agricultural Economists (GEWISOLA), vol. 50, March.
    15. Jonas Frank & Jana Lippelt & Johannes Pfeiffer, 2012. "Kurz zum Klima: Die Energiewende und das energiepolitische Zieldreieck – Teil 2: Wirtschaftlichkeit und Bezahlbarkeit der Energieversorgung," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 65(23), pages 81-85, December.

  58. Thomas Straubhaar & Henning Vöpel & Gerhard Illing & Heiner Flassbeck & Friederike Spiecker & Stefan Bach & Gert Wagner, 2012. "Inflation und Schuldenabbau," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 92(9), pages 583-598, September.
    See citations under working paper version above.
  59. Stefan Bach, 2012. "Capital Levies: A Step Towards Improving Public Finances in Europe," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 2(8), pages 3-11.

    Cited by:

    1. Tomasz Uryszek, 2014. "Public finance crisis and sustainable development financing – evidence from EU economies," Copernican Journal of Finance & Accounting, Uniwersytet Mikolaja Kopernika, vol. 3(1), pages 161-173.
    2. Kohler, Pierre, 2014. "Asset-Centred Redistributive Policies for Sustainable Development," MPRA Paper 55357, University Library of Munich, Germany.
    3. Eric French & Elaine Kelly & Gerhard Kempkes & Nikolai Stähler, 2016. "A One‐Off Wealth Levy? Assessing the Pros and Cons and the Importance of Credibility," Fiscal Studies, Institute for Fiscal Studies, vol. 37, pages 821-849, September.
    4. Kempkes, Gerhard & Stähler, Nikolai, 2014. "A one-off wealth levy? Assessing the pros, the cons and the importance of credibility," Discussion Papers 29/2014, Deutsche Bundesbank.

  60. Stefan Bach, 2011. "Kirchhof macht sich das Steuerrecht einfach: Kommentar," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(28), pages 16-16.

    Cited by:

    1. 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.
    2. Sielaff, Christian, 2011. "Steuerkomplexität und Arbeitsangebot: Eine experimentelle Analyse," Discussion Papers 2011/13, Free University Berlin, School of Business & Economics.

  61. Stefan Bach, 2011. "Volle Mehrwertsteuer auf Nahrungsmittel belastet vor allem Geringverdiener," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(16), pages 3-8.

    Cited by:

    1. Heinz-J. Bontrup, 2011. "Mit noch mehr indirekten Steuern zurück zum wohlfahrtsorientierten Staat?: Nur Luxussteuern wären ein richtiger Weg," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 189-208.
    2. Richard Ochmann & Stefan Bach & Martin Beznoska, 2012. "The Retrospective Evaluation of Elements of the VAT System: The Case of Germany; Research Project on Behalf of the European Commission, TAXUD," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 63, number pbk63.

  62. Stefan Bach, 2011. "Lastenausgleich aus heutiger Sicht: Renaissance der allgemeinen Vermögensbesteuerung?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 123-146.

    Cited by:

    1. Margit Schratzenstaller, 2013. "Besteuerung höherer Einkommen und Vermögen: internationale Entwicklungstendenzen, Möglichkeiten und Grenzen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 13-34.
    2. Nick O'Donovan, 2021. "One‐off wealth taxes: theory and evidence," Fiscal Studies, John Wiley & Sons, vol. 42(3-4), pages 565-597, September.

  63. Stefan Bach, 2011. "Der Mehrwertsteuer-Bonus: eine Alternative zu ermäßigten Mehrwertsteuersätzen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(24), pages 12-18.

    Cited by:

    1. Heinz-J. Bontrup, 2011. "Mit noch mehr indirekten Steuern zurück zum wohlfahrtsorientierten Staat?: Nur Luxussteuern wären ein richtiger Weg," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 189-208.

  64. Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2011. "Reform des Ehegattensplittings: nur eine reine Individualbesteuerung erhöht die Erwerbsanreize deutlich," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(41), pages 13-19.

    Cited by:

    1. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2017. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems," WIFO Studies, WIFO, number 60797.
    2. Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," IZA Standpunkte 49, Institute of Labor Economics (IZA).
    3. Holger Bonin & Anita Fichtl & Helmut Rainer & C. Katharina Spieß & Holger Stichnoth & Katharina Wrohlich, 2013. "Zentrale Resultate der Gesamtevaluation familienbezogener Leistungen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(40), pages 3-13.
    4. Chirvi, Malte, 2017. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Ein quasi-experimenteller Ansatz für Deutschland," arqus Discussion Papers in Quantitative Tax Research 217, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Stefan Bach & Peter Haan & Richard Ochmann, 2013. "Taxation of Married Couples in Germany and the UK: One-Earner Couples Make the Difference," International Journal of Microsimulation, International Microsimulation Association, vol. 6(3), pages 3-24.
    6. Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14 [Against a backward-looking economic policy. Annual Report 2013/14]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314, September.
    7. Christina Boll & Malte Jahn & Andreas Lagemann, 2017. "The gender lifetime earnings gap—exploring gendered pay from the life course perspective," Journal of Income Distribution, Ad libros publications inc., vol. 25(1), pages 1-53, March.
    8. André Decoster & Peter Haan, 2014. "Welfare Effects of a Shift of Joint to Individual Taxation in the German Personal Income Tax," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 70(4), pages 599-624, December.
    9. Margit Schratzenstaller-Altzinger, 2015. "Familienleistungen und familienpolitische Instrumente in ausgewählten europäischen Ländern," WIFO Monatsberichte (monthly reports), WIFO, vol. 88(3), pages 195-209, March.
    10. Margit Schratzenstaller-Altzinger, 2014. "Familienpolitik in ausgewählten europäischen Ländern im Vergleich," WIFO Studies, WIFO, number 50840.
    11. Margit Schratzenstaller-Altzinger & Fanny Dellinger, 2018. "Genderdifferenzierte Lenkungswirkungen des Abgabensystems auf das Arbeitsangebot," WIFO Monatsberichte (monthly reports), WIFO, vol. 91(2), pages 105-120, February.
    12. Margit Schratzenstaller-Altzinger, 2012. "Gender-Budgeting im Steuersystem," WIFO Studies, WIFO, number 45759.
    13. Johannes Koeckeis, 2022. "Intra-household inequality and tax planning of same-sex couples," GRAPE Working Papers 73, GRAPE Group for Research in Applied Economics.
    14. Holger Bonin & Anita Fichtl & Helmut Rainer & C. Katharina Spieß & Holger Stichnoth & Katharina Wrohlich & Anita Dietrich, 2013. "Lehren für die Familienpolitik – Zentrale Resultate der Gesamtevaluation familienbezogener Leistungen," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(18), pages 22-30, October.
    15. Manuel Schechtl, 2020. "Taxation of Families and “Families of Taxation”? Inequality Modification Between Family Types Across Welfare States," LIS Working papers 800, LIS Cross-National Data Center in Luxembourg.
    16. Margit Schratzenstaller-Altzinger, 2015. "Family Benefits and Family Policy in Selected European Countries," WIFO Bulletin, WIFO, vol. 20(15), pages 166-179, September.
    17. Hermann Buslei & Katharina Wrohlich, 2014. "Besteuerung von Paaren: das Ehegattensplitting und seine Alternativen," DIW Roundup: Politik im Fokus 21, DIW Berlin, German Institute for Economic Research.
    18. Baumann, Alexendra & Wohlrabe, Klaus, 2019. "Publikationen von Wirtschaftsforschungsinstituten im deutschsprachigen Raum - Eine bibliometrische Analyse [Publications of Economic Research Insitutes in the German Speaking Area - A bibliometric ," MPRA Paper 92240, University Library of Munich, Germany.
    19. Bachmann, Ronald & Bechara, Peggy & Cim, Merve & Kramer, Anica, 2018. "Working women and labour market inequality. Research project for the Wilfried Martens Centre for European Studies: Final report - July 2018," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 195939.
    20. Chirvi, Malte, 2019. "Arbeiten Frauen aufgrund des Ehegattensplittings weniger? Eine empirische Untersuchung für Deutschland," arqus Discussion Papers in Quantitative Tax Research 241, arqus - Arbeitskreis Quantitative Steuerlehre.
    21. Johannes Geyer & Alexandra Krause, 2016. "Veränderungen der Erwerbsanreize durch das Elterngeld Plus für Mütter und Väter," Discussion Papers of DIW Berlin 1592, DIW Berlin, German Institute for Economic Research.
    22. Christina Boll & Malte Jahn & Andreas Lagemann, 2018. "The gender lifetime earnings gap—exploring gendered pay from the life course perspective," Journal of Income Distribution, Ad libros publications inc., vol. 25(1), pages 1-53, March.
    23. Welter, Friederike & Brush, Candida & De Bruin, Anne, 2014. "The gendering of entrepreneurship context," Working Papers 01/14, Institut für Mittelstandsforschung (IfM) Bonn.
    24. Richard Ochmann & Katharina Wrohlich, 2013. "Familiensplitting der CDU/CSU: Hohe Kosten bei geringer Entlastung für einkommensschwache Familien," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 80(36), pages 3-11.
    25. Lembcke, Franziska & Nöh, Lukas & Schwarz, Milena, 2021. "Anreizwirkungen des deutschen Steuer- und Transfersystems auf das Erwerbsangebot von Zweitverdienenden," Working Papers 06/2021, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    26. Geyer, Johannes & Haan, Peter & Spieß, C. Katharina & Wrohlich, Katharina, 2013. "Das Elterngeld und seine Wirkungen auf das Haushaltseinkommen junger Familien und die Erwerbstätigkeit von Müttern," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 25(2), pages 193-211.

  65. Stefan Bach & Peter Haan, 2011. "Spitzensteuersatz: wieder Spielraum nach oben," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 78(46), pages 3-9.

    Cited by:

    1. 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.
    2. Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012. "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," IZA Standpunkte 53, Institute of Labor Economics (IZA).

  66. Stefan Bach & Johannes Geyer & Peter Haan & Katharina Wrohlich, 2011. "Reform of Income Splitting for Married Couples: Only Individual Taxation Significantly Increases Working Incentives," DIW Economic Bulletin, DIW Berlin, German Institute for Economic Research, vol. 1(5), pages 13-19.

    Cited by:

    1. Carla Rowold, 2024. "Full-time employment is all that matters? Quantifying the role of relevant and gender-exclusive life course experiences for gender inequalities," MPIDR Working Papers WP-2024-021, Max Planck Institute for Demographic Research, Rostock, Germany.
    2. Ulrich Walwei, 2014. "Times of change: what drives the growth of work arrangements in Germany? [Zeiten des Wandels: Was treibt das Wachstum atypischer Erwerbsformen in Deutschland?]," Journal for Labour Market Research, Springer;Institute for Employment Research/ Institut für Arbeitsmarkt- und Berufsforschung (IAB), vol. 47(3), pages 183-204, September.
    3. Melanie Schröder & Norma Burow, 2016. "Couple's Labor Supply, Taxes, and the Division of Housework in a Gender-Neutral Lab," Discussion Papers of DIW Berlin 1593, DIW Berlin, German Institute for Economic Research.
    4. Frodermann, Corinna & Hipp, Lena & Bünning, Mareike, 2024. "Money Matters! Evidence From a Survey Experiment on Attitudes Toward Maternal Employment Across Contexts in Germany," EconStor Open Access Articles and Book Chapters, ZBW - Leibniz Information Centre for Economics, vol. 38(3), pages 436-465.
    5. Hans Fehr & Manuel Kallweit & Fabian Kindermann, 2013. "Reforming Family Taxation in Germany - Labor Supply vs. Insurance Effects," CESifo Working Paper Series 4386, CESifo.
    6. Schröder, Melanie & Schmitt, Norma & Heynemann, Britta & Brünn, Claudia, 2013. "Income Taxation and Labor Supply: An Experiment on Couple's Work Effort," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 79735, Verein für Socialpolitik / German Economic Association.
    7. Charlotte H. Feldhoff, 2021. "The Child Penalty: Implications of Parenthood on Labour Market Outcomes for Men and Women in Germany," SOEPpapers on Multidisciplinary Panel Data Research 1120, DIW Berlin, The German Socio-Economic Panel (SOEP).

  67. Stefan Bach, 2010. "Staatsverschuldung und gesamtwirtschaftliche Vermögensbilanz: öffentliche Armut, privater Reichtum," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 77(50), pages 2-8.

    Cited by:

    1. Heinz-J. Bontrup, 2011. "Mit noch mehr indirekten Steuern zurück zum wohlfahrtsorientierten Staat?: Nur Luxussteuern wären ein richtiger Weg," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 189-208.

  68. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2009. "From Bottom To Top: The Entire Income Distribution In Germany, 1992–2003," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 55(2), pages 303-330, June.

    Cited by:

    1. Jäntti, Markus & Jenkins, Stephen P., 2013. "Income Mobility," IZA Discussion Papers 7730, Institute of Labor Economics (IZA).
    2. Fabio Clementi & Mauro Gallegati & Giorgio Kaniadakis, 2012. "A new model of income distribution: the κ-generalized distribution," Journal of Economics, Springer, vol. 105(1), pages 63-91, January.
    3. Andrea Brandolini & Alfonso Rosolia, 2019. "The distribution of well-being among Europeans," Questioni di Economia e Finanza (Occasional Papers) 496, Bank of Italy, Economic Research and International Relations Area.
    4. Andreas Peichl & Thilo Schaefer & Christoph Scheicher, 2010. "Measuring Richness And Poverty: A Micro Data Application To Europe And Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 56(3), pages 597-619, September.
    5. Charlotte Bartels & Katharina Jenderny, 2015. "The Role of Capital Income for Top Incomes Shares in Germany," Working Papers 201501, World Inequality Lab.
    6. Hein, Eckhard, & Mundt, Matthias., 2012. "Financialisation and the requirements and potentials for wage-led recovery : a review focussing on the G20," ILO Working Papers 994709323402676, International Labour Organization.
    7. Francisco H. G. Ferreira & Paolo Brunori, 2025. "Inherited Inequality, Meritocracy, and the Purpose of Economic Growth," Working Papers 681, ECINEQ, Society for the Study of Economic Inequality.
    8. Alexander Silbersdorff & Kai Sebastian Schneider, 2019. "Distributional Regression Techniques in Socioeconomic Research on the Inequality of Health with an Application on the Relationship between Mental Health and Income," IJERPH, MDPI, vol. 16(20), pages 1-28, October.
    9. Schmid, Kai Daniel & Drechsel-Grau, Moritz, 2014. "Consumption-Savings Decisions Under Upward-Looking Comparisons," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100627, Verein für Socialpolitik / German Economic Association.
    10. Eckhard Hein & Daniel Detzer, 2015. "Finance-Dominated Capitalism and Income Distribution: A Kaleckian Perspective on the Case of Germany," Italian Economic Journal: A Continuation of Rivista Italiana degli Economisti and Giornale degli Economisti, Springer;Società Italiana degli Economisti (Italian Economic Association), vol. 1(2), pages 171-191, July.
    11. Achim Truger, 2013. "Steuerpolitik im Dienste der Umverteilung: eine makroökonomische Ergänzung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 43-59.
    12. Markus M. Grabka & Ursina Kuhn, 2012. "The Evolution of Income Inequality in Germany and Switzerland since the Turn of the Millennium," SOEPpapers on Multidisciplinary Panel Data Research 464, DIW Berlin, The German Socio-Economic Panel (SOEP).
    13. Richard V. Burkhauser & Shuaizhang Feng & Stephen P. Jenkins & Jeff Larrimore, 2008. "Estimating Trends in US Income Inequality Using the Current Population Survey: The Importance of Controlling for Censoring," NBER Working Papers 14247, National Bureau of Economic Research, Inc.
    14. Andreas Kuhn, 2013. "Inequality Perceptions, Distributional Norms, and Redistributive Preferences in East and West Germany," German Economic Review, Verein für Socialpolitik, vol. 14(4), pages 483-499, November.
    15. Andreas Peichl & Nico Pestel, 2013. "Multidimensional Well‐Being at the Top: Evidence for Germany," Fiscal Studies, Institute for Fiscal Studies, vol. 34, pages 355-371, September.
    16. Timm Bönke & Nima Massarrat-Mashhadi & Christian Sielaff, 2013. "Charitable giving in the German welfare state: fiscal incentives and crowding out," Public Choice, Springer, vol. 154(1), pages 39-58, January.
    17. , Stone Center & Lustig, Nora, 2020. "The “Missing Rich” in Household Surveys: Causes and Correction Approaches," SocArXiv j23pn, Center for Open Science.
    18. Nuno Crespo & Sandrina B. Moreira & Nadia Simoes, 2015. "Integrated Approach for the Measurement of Inequality, Poverty, and Richness," Panoeconomicus, Savez ekonomista Vojvodine, Novi Sad, Serbia, vol. 62(5), pages 531-555.
    19. Stephanie Houle & Pau S. Pujolas & Michael R. Veall, 2018. "The Curious Incident of Luxury Imports during the Top-Income Surge," Department of Economics Working Papers 2018-12, McMaster University.
    20. Nora Lustig, 2020. "The ``missing rich'' in household surveys: causes and correction approaches," Working Papers 520, ECINEQ, Society for the Study of Economic Inequality.
    21. Lüthen, Holger & Bönke, Timm & Corneo, Giacomo, 2012. "Lifetime Earnings Inequality in Germany," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62074, Verein für Socialpolitik / German Economic Association.
    22. Richard V. Burkhauser & Nicolas Hérault & Stephen P. Jenkins & Roger Wilkins, 2018. "Survey Under‐Coverage of Top Incomes and Estimation of Inequality: What is the Role of the UK's SPI Adjustment?," Fiscal Studies, John Wiley & Sons, vol. 39(2), pages 213-240, June.
    23. Richard V. Burkhauser & Shuaizhang Feng & Stephen P. Jenkins & Jeff Larrimore, 2009. "Recent Trends in Top Income Shares in the USA: Reconciling Estimates from March CPS and IRS Tax Return Data," NBER Working Papers 15320, National Bureau of Economic Research, Inc.
    24. Jana Emmenegger & Ralf Münnich & Jannik Schaller, 2022. "Evaluating Data Fusion Methods to Improve Income Modelling," Research Papers in Economics 2022-03, University of Trier, Department of Economics.
    25. Katharina Jenderny, 2016. "Mobility of Top Incomes in Germany," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(2), pages 245-265, June.
    26. P. Jenkins, Stephen & Hérault, Nicolas & V. Burkhauser, Richard & Wilkins, Roger, 2017. "Survey under-coverage of top incomes and estimation of inequality: what is the role of the UK’s SPI adjustment?," ISER Working Paper Series 2017-08, Institute for Social and Economic Research.
    27. Späth Jochen & Schmid Kai Daniel, 2018. "The Distribution of Household Savings in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 238(1), pages 3-32, February.
    28. Werdt, Clive, 2015. "What drives tax refund maximization from inter-temporal loss usage? Evidence from the German taxpayer panel," Discussion Papers 2015/3, Free University Berlin, School of Business & Economics.
    29. Belhadj Besma, 2016. "Inequality among the poor in poverty measure case of Tunisia (2005–2010)," OPSEARCH, Springer;Operational Research Society of India, vol. 53(2), pages 409-425, June.
    30. Gössling, Stefan & Cohen, Scott, 2014. "Why sustainable transport policies will fail: EU climate policy in the light of transport taboos," Journal of Transport Geography, Elsevier, vol. 39(C), pages 197-207.
    31. Giacomo Corneo, 2015. "Income inequality from a lifetime perspective," Empirica, Springer;Austrian Institute for Economic Research;Austrian Economic Association, vol. 42(2), pages 225-239, May.
    32. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2013. "Effective Taxation of Top Incomes in Germany," German Economic Review, Verein für Socialpolitik, vol. 14(2), pages 115-137, May.
    33. Stephen P Jenkins, 2016. "Pareto models, top incomes, and recent trends in UK income inequality," STICERD - Public Economics Programme Discussion Papers 30, Suntory and Toyota International Centres for Economics and Related Disciplines, LSE.
    34. Eckhard Hein, 2013. "Finance-dominated Capitalism and Redistribution of Income: A Kaleckian Perspective," Economics Working Paper Archive wp_746, Levy Economics Institute.
    35. Alexander Sohn & Nadja Klein & Thomas Kneib, 2014. "A New Semiparametric Approach to Analysing Conditional Income Distributions," SOEPpapers on Multidisciplinary Panel Data Research 676, DIW Berlin, The German Socio-Economic Panel (SOEP).
    36. Jörg Paetzold & Markus Tiefenbacher, 2018. "Distributional and revenue effects of a tax shift from labor to property," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1215-1251, October.
    37. Süß Philipp, 2020. "Regional Market Income Inequality and its Impact on Crime in Germany: A Spatial Panel Data Approach with Local Spillovers," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 240(4), pages 387-415, August.
    38. Michał Brzeziński & Michał Myck & Mateusz Najsztub, 2019. "Reevaluating distributional consequences of the transition to market economy in Poland: new results from combined household survey and tax return data," Working Papers 2019-18, Faculty of Economic Sciences, University of Warsaw.
    39. Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2017. "An integrated micro data base for tax analysis in Germany," Discussion Papers 2017/10, Free University Berlin, School of Business & Economics.
    40. Hein, Eckhard, 2011. "Distribution, 'financialisation' and the financial and economic crisis: Implications for post-crisis economic policies," IPE Working Papers 09/2011, Berlin School of Economics and Law, Institute for International Political Economy (IPE).
    41. Daniel Detzer & Eckhard Hein, 2014. "Financialisation and the Financial and Economic Crises: The Case of Germany," FESSUD studies fstudy18, Financialisation, Economy, Society & Sustainable Development (FESSUD) Project.
    42. Michael R. Veall, 2012. "Top income shares in Canada: recent trends and policy implications," Canadian Journal of Economics, Canadian Economics Association, vol. 45(4), pages 1247-1272, November.
    43. Moritz Drechsel‐Grau & Andreas Peichl & Kai D. Schmid & Johannes F. Schmieder & Hannes Walz & Stefanie Wolter, 2022. "Inequality and income dynamics in Germany," Quantitative Economics, Econometric Society, vol. 13(4), pages 1593-1635, November.
    44. Bartels, Charlotte & Metzing, Maria, 2017. "An Integrated Approach for Top-Corrected Ginis," IZA Discussion Papers 10573, Institute of Labor Economics (IZA).
    45. Andreas Peichl & Nico Pestel, 2011. "Multidimensional affluence: Theory and applications to Germany and the US," Working Papers 218, ECINEQ, Society for the Study of Economic Inequality.
    46. Bach, Stefan & Bartels, Charlotte & Neef, Theresa, 2024. "The distribution of national income in Germany, 1992-2019," IWH Discussion Papers 25/2024, Halle Institute for Economic Research (IWH).
    47. Andreas Peichl & Nico Pestel & Hilmar Schneider, 2010. "Does Size Matter? The Impact of Changes in Household Structure on Income Distribution in Germany," CESifo Working Paper Series 3219, CESifo.
    48. Chakrabarti, Anindya S. & Chakrabarti, Bikas K., 2010. "Statistical theories of income and wealth distribution," Economics - The Open-Access, Open-Assessment E-Journal (2007-2020), Kiel Institute for the World Economy (IfW Kiel), vol. 4, pages 1-31.
    49. Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2011. "The politicians’ wage gap: insights from German members of parliament," MPRA Paper 34595, University Library of Munich, Germany.
    50. Xu, Yan & Wang, Yougui & Tao, Xiaobo & Ližbetinová, Lenka, 2017. "Evidence of Chinese income dynamics and its effects on income scaling law," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 487(C), pages 143-152.
    51. Xavier Jara & Nicolás Oliva, 2018. "Top income adjustments and tax reforms in Ecuador," WIDER Working Paper Series wp-2018-165, World Institute for Development Economic Research (UNU-WIDER).
    52. Massarrat-Mashhadi, Nima & Werdt, Clive, 2012. "Estimating dynamic income responses to tax changes Massarrat-Mashhadi: Evidence from Germany," Discussion Papers 2012/22, Free University Berlin, School of Business & Economics.
    53. Paul Makdissi & Myra Yazbeck, 2015. "On the measurement of plutonomy," Social Choice and Welfare, Springer;The Society for Social Choice and Welfare, vol. 44(4), pages 703-717, April.
    54. Petra Duenhaupt, 2011. "The Impact of Financialization on Income Distribution in the USA and Germany: A Proposal for a New Adjusted Wage Share," IMK Working Paper 7-2011, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    55. Lustig, Nora, 2020. "The “Missing Rich” in Household Surveys: Causes and Correction Approaches," SocArXiv j23pn_v1, Center for Open Science.
    56. Caliendo, Marco & Fedorets, Alexandra & Preuß, Malte & Schröder, Carsten & Wittbrodt, Linda, 2017. "The Short-Term Distributional Effects of the German Minimum Wage Reform," IZA Discussion Papers 11246, Institute of Labor Economics (IZA).
    57. Charlotte Bartels & Maria Metzing, 2019. "An integrated approach for a top-corrected income distribution," The Journal of Economic Inequality, Springer;Society for the Study of Economic Inequality, vol. 17(2), pages 125-143, June.
    58. Kai Daniel Schmid & Andreas Peichl & Moritz Drechsel-Grau, 2015. "Factor shares, personal income distribution and top incomes in Germany," IMK Report 108e-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    59. Kroh Tanja, 2016. "Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 022-046, May.
    60. Kai Daniel Schmid & Ulrike Stein, 2013. "Explaining Rising Income Inequality in Germany, 1991-2010," SOEPpapers on Multidisciplinary Panel Data Research 592, DIW Berlin, The German Socio-Economic Panel (SOEP).
    61. Paetzold, Jorg & Tiefenbacher, Markus, 2016. "Distributional and revenue effects of a tax shift from labor to property," EUROMOD Working Papers EM13/16, EUROMOD at the Institute for Social and Economic Research.
    62. Niklas Isaak & Philipp Jäger & Robin Jessen, 2021. "Die Verteilung der Steuer- und Abgabenlast [The Distribution of the Tax and Social Security Burden]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(4), pages 284-289, April.
    63. Hübler, Michael & Wiese, Malin & Braun, Marius & Damster, Johannes, 2024. "The distributional effects of CO2 pricing at home and at the border on German income groups," Resource and Energy Economics, Elsevier, vol. 77(C).
    64. Jenderny, Katharina, 2013. "Declining Tax Progression and the German Dual Income Tax," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80039, Verein für Socialpolitik / German Economic Association.
    65. Stefan Bach & Charlotte Bartels & Theresa Neef, 2021. "Distributional National Accounts: A Macro-Micro Approach to Inequality in Germany," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 625-640, National Bureau of Economic Research, Inc.
    66. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415, September.
    67. Albers Thilo & Bartels Charlotte & Schaff Felix, 2024. "Measuring Historical Inequality in Germany," German Economic Review, De Gruyter, vol. 25(4), pages 275-299.
    68. Bach, Stefan & Corneo, Giacomo & Steiner, Viktor, 2011. "Optimal top marginal tax rates under income splitting for couples," Discussion Papers 2011/21, Free University Berlin, School of Business & Economics.
    69. Tzvetan Ignatov & Tatyana S. Madjarova & Luben T. Toshkov, 2010. "Lorenz Curve and the Measurement of Low, Middle and High Strata of Incomes," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 95-102.
    70. Peichl, Andreas & Pestel, Nico, 2010. "Multidimensional Measurement of Richness: Theory and an Application to Germany," IZA Discussion Papers 4825, Institute of Labor Economics (IZA).
    71. Sohn, Alexander & Klein, Nadja & Kneib, Thomas, 2014. "A new semiparamtetric approach to analysing Conditional Income Distributions," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100630, Verein für Socialpolitik / German Economic Association.
    72. Bartels, Charlotte & Waldenström, Daniel, 2021. "Inequality and top incomes," GLO Discussion Paper Series 959, Global Labor Organization (GLO).
    73. Sarah Godar & Christoph Paetz & Achim Truger, 2015. "The scope for progressive tax reform in the OECD countries. A macroeconomic perspective with a case study for Germany," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(5), pages 79-117.
    74. Anna Murawska & Bartosz Mickiewicz & Małgorzata Zajdel & Małgorzata Michalcewicz-Kaniowska, 2020. "Multidimensional Analysis of the Relationship between Sustainable Living Conditions and Long and Good Health in the European Union Countries," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 716-735.
    75. Emmenegger Jana & Münnich Ralf, 2023. "Localising the Upper Tail: How Top Income Corrections Affect Measures of Regional Inequality," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 243(3-4), pages 285-317, June.
    76. van Treeck, Till. & Sturn, Simon., 2012. "Income inequality as a cause of the Great Recession? : A survey of current debates," ILO Working Papers 994709343402676, International Labour Organization.
    77. Robin Jessen, 2019. "Why has Income Inequality in Germany Increased From 2002 to 2011? A Behavioral Microsimulation Decomposition," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 65(3), pages 540-560, September.
    78. Eckhard Hein, 2012. "The Macroeconomics of Finance-Dominated Capitalism – and its Crisis," Books, Edward Elgar Publishing, number 14931.
    79. Katy Bergstrom & William Dodds & Nicholas Lacoste & Juan Rios, 2025. "Estimating the Welfare Cost of Labor Supply Frictions," Working Papers 2503, Tulane University, Department of Economics.
    80. Paul Makdissi & Myra Yazbeck, 2012. "On the Measurement of Indignation," Working Papers 1213E, University of Ottawa, Department of Economics.
    81. Eckhard Hein & Nina Dodig, 2014. "Financialisation, distribution, growth and crises – long-run tendencies," Working papers wpaper23, Financialisation, Economy, Society & Sustainable Development (FESSUD) Project.
    82. Bönke, Timm & Werdt, Clive, 2015. "Charitable giving and its persistent and transitory reactions to changes in tax incentives: Evidence from the German taxpayer panel," Discussion Papers 2015/2, Free University Berlin, School of Business & Economics.
    83. Nora Lustig, 2018. "Measuring the Distribution of Household Income, Consumption and Wealth: State of Play and Measurement Challenges," Working Papers 1801, Tulane University, Department of Economics.

  69. Stefan Bach, 2009. "Vermögensbesteuerung in Deutschland: eine Ausweitung trifft nicht nur Reiche," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 76(30), pages 478-486.

    Cited by:

    1. Steiner, Viktor, 2010. "Konsolidierung der Staatsfinanzen," Discussion Papers 2010/9, Free University Berlin, School of Business & Economics.
    2. Stefan Bach, 2010. "Haushaltskonsolidierung: Staatsausgaben durchforsten, Steuern erhöhen, Wachstum stärken," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 79(1), pages 10-26.
    3. Margit Schratzenstaller-Altzinger, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219.
    4. Walpurga Köhler-Töglhofer & Lukas Reiss, 2011. "Austria’s Tax Structure in International Comparison – A Statistical and Economic Analysis," Monetary Policy & the Economy, Oesterreichische Nationalbank (Austrian Central Bank), issue 1, pages 21-40.

  70. Stefan Bach, 2009. "Zehn Jahre ökologische Steuerreform: finanzpolitisch erfolgreich, klimapolitisch halbherzig," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 76(14), pages 218-227.

    Cited by:

    1. Habla, Wolfgang & Roeder, Kerstin, 2013. "Intergenerational aspects of ecotax reforms – An application to Germany," Journal of Environmental Economics and Management, Elsevier, vol. 66(2), pages 301-318.
    2. Daniel Kühnhenrich, 2024. "The German Environmental Tax Reform: a difference-in-differences analysis of its impacts in European comparison," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 26(1), pages 71-99, January.
    3. Preuß, Malte & Reuter, Wolf Heinrich & Schmidt, Christoph M., 2019. "Verteilungswirkung einer CO2-Bepreisung in Deutschland," Working Papers 08/2019, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    4. Habla, Wolfgang & Roeder, Kerstin, 2016. "The Political Economy of Mitigation and Adaptation," Working Papers in Economics 643, University of Gothenburg, Department of Economics.
    5. Reiche, Danyel, 2010. "Energy Policies of Gulf Cooperation Council (GCC) countries--possibilities and limitations of ecological modernization in rentier states," Energy Policy, Elsevier, vol. 38(5), pages 2395-2403, May.
    6. Tilmann Rave & Ursula Triebswetter & Johann Wackerbauer, 2013. "Koordination von Innovations-, Energie- und Umweltpolitik," ifo Forschungsberichte, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 61.
    7. Thomas Leoni & Margit Schratzenstaller-Altzinger, 2020. "Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele," WIFO Studies, WIFO, number 66851.
    8. Pier Basaglia & Sophie M. Behr & Moritz A. Drupp & Piero Basaglia, 2023. "De-Fueling Externalities: Causal Effects of Fuel Taxation and Mediating Mechanisms for Reducing Climate and Pollution Costs," CESifo Working Paper Series 10508, CESifo.
    9. Roeder, Kerstin & Habla, Wolfgang, 2012. "The Political Sustainability of Germany's Environmental Tax Rate," VfS Annual Conference 2012 (Goettingen): New Approaches and Challenges for the Labor Market of the 21st Century 62060, Verein für Socialpolitik / German Economic Association.
    10. Ekins, Paul & Pollitt, Hector & Barton, Jennifer & Blobel, Daniel, 2011. "The implications for households of environmental tax reform (ETR) in Europe," Ecological Economics, Elsevier, vol. 70(12), pages 2472-2485.
    11. Gawel, Erik, 2014. "Der Schienenverkehr in der besonderen Ausgleichsregelung des EEG: Stand und Perspektiven," UFZ Discussion Papers 12/2014, Helmholtz Centre for Environmental Research (UFZ), Division of Social Sciences (ÖKUS).
    12. Pier Basaglia & Sophie M. Behr & Moritz A. Drupp, 2023. "De-Fueling Externalities: How Tax Salience and Fuel Substitution Mediate Climate and Health Benefits," Discussion Papers of DIW Berlin 2041, DIW Berlin, German Institute for Economic Research.
    13. Amecke, Hermann & Neuhoff, Karsten, 2011. "Map of Policies Supporting Thermal Efficiency in Germany’s Residential Building Sector," EconStor Research Reports 65869, ZBW - Leibniz Information Centre for Economics.

  71. Stefan Bach & Viktor Steiner, 2009. "Triste Aussichten nach der Wahl: Haushaltskonsolidierung erfordert Ausgabenkürzungen und Steuererhöhungen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 76(37), pages 624-633.

    Cited by:

    1. 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.
    2. Steiner, Viktor, 2010. "Konsolidierung der Staatsfinanzen," Discussion Papers 2010/9, Free University Berlin, School of Business & Economics.
    3. Stefan Bach, 2010. "Haushaltskonsolidierung: Staatsausgaben durchforsten, Steuern erhöhen, Wachstum stärken," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 79(1), pages 10-26.

  72. Stefan Bach & Hermann Buslei, 2009. "Zinsschranke trifft vor allem Großunternehmen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 76(17), pages 283-287.

    Cited by:

    1. Wagner, Julia, 2015. "EBITDA-Vortrag - cui bono? Eine Gesetzesevaluation auf Basis einer Mikrosimulation," Discussion Papers 2015/31, Free University Berlin, School of Business & Economics.
    2. Melle Marco C., 2015. "Begünstigungen und Schranken in der europäischen Unternehmensbesteuerung – eine evolutorisch-ökonomische Sicht / Preferential treatments and barriers in the European company taxation – an evolutionary," ORDO. Jahrbuch für die Ordnung von Wirtschaft und Gesellschaft, De Gruyter, vol. 66(1), pages 115-146, January.
    3. Dreßler, Daniel & Scheuering, Uwe, 2012. "Empirical evaluation of interest barrier effects," ZEW Discussion Papers 12-046, ZEW - Leibniz Centre for European Economic Research.
    4. Hundsdoerfer, Jochen & Lorenz, Daniela & Sielaff, Christian, 2011. "Hemmt die Zinsschranke Investitionen? Ein weiteres Zinsschranken-Paradoxon," arqus Discussion Papers in Quantitative Tax Research 124, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Thomas Hoppe & Ralf Maiterth & Caren Sureth-Sloane, 2016. "Eigenkapitalverzehr und Substanzbesteuerung deutscher Unternehmen durch eine Vermögensteuer – eine empirische Analyse [Wealth Tax-Induced Equity Loss and Asset Erosion of German Companies – An Empi," Schmalenbach Journal of Business Research, Springer, vol. 68(1), pages 3-45, April.

  73. Stefan Bach, 2008. "Steuerreform: notwendige Anpassungen vorgenommen, der große Wurf blieb aus," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 77(1), pages 65-89.

    Cited by:

    1. Werner Eichhorst & Klaus F. Zimmermann, 2008. "Die Agenda 2010 als Teil der rot-grünen Regierungspolitik," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 77(1), pages 8-19.

  74. Frank Fossen & Stefan Bach, 2008. "Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 245-272, June.

    Cited by:

    1. Dwenger, Nadja & Rattenhuber, Pia & Steiner, Viktor, 2013. "Sharing the burden? Empirical evidence on corporate tax incidence," VfS Annual Conference 2013 (Duesseldorf): Competition Policy and Regulation in a Global Economic Order 80040, Verein für Socialpolitik / German Economic Association.
    2. Dwenger, Nadja & Fossen, Frank & Simmler, Martin, 2015. "From financial to real economic crisis. Evidence from individual firm-bank relationships in Germany," VfS Annual Conference 2015 (Muenster): Economic Development - Theory and Policy 113000, Verein für Socialpolitik / German Economic Association.
    3. Richard Ochmann & Patricia Gallego Granados, 2013. "EUROMOD Country Report Germany: EUROMOD Version F7.0; Project on Behalf of the Directorate-General for Employment, Social Affairs and Equal Opportunities of the European Commission," Data Documentation 67, DIW Berlin, German Institute for Economic Research.
    4. Stefan Bach & Giacomo Corneo & Viktor Steiner, 2013. "Effective Taxation of Top Incomes in Germany," German Economic Review, Verein für Socialpolitik, vol. 14(2), pages 115-137, May.
    5. Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.
    6. Frank Fossen & Martin Simmler, 2016. "Personal taxation of capital income and the financial leverage of firms," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 23(1), pages 48-81, February.
    7. Martin, Thorsten & Fossen, Frank M. & Freier, Ronny, 2014. "Race to the debt trap? Spatial econometric evidence on debt in German municipalities," VfS Annual Conference 2014 (Hamburg): Evidence-based Economic Policy 100453, Verein für Socialpolitik / German Economic Association.
    8. Asatryan, Zareh & Baskaran, Thushyanthan & Heinemann, Friedrich, 2014. "The effect of direct democracy on the level and structure of local taxes," ZEW Discussion Papers 14-003, ZEW - Leibniz Centre for European Economic Research.
    9. Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
    10. Nadja Dwenger & Viktor Steiner, 2009. "Financial Leverage and Corporate Taxation: Evidence from German Corporate Tax Return Data," Discussion Papers of DIW Berlin 855, DIW Berlin, German Institute for Economic Research.
    11. Fossen, Frank & Simmler, Martin, 2012. "Differential taxation and firms' financial leverage: Evidence from the introduction of a flat tax on interest income," Discussion Papers 2012/4, Free University Berlin, School of Business & Economics.
    12. Clemens Fuest & Andreas Peichl & Sebastian Siegloch, 2012. "Which Workers Bear the Burden of Corporate Taxation and Which Firms Can Pass It On? Micro Evidence from Germany," Working Papers 1216, Oxford University Centre for Business Taxation.
    13. Nadja Dwenger & Frank M Fossen & Martin Simmler, 2015. "From financial to real economic crisis: evidence from individual firm¨Cbank relationships in Germany," Working Papers 1516, Oxford University Centre for Business Taxation.
    14. Richard Ochmann & Frank Fossen, 2012. "EUROMOD Country Report Germany: EUROMOD Version F6.0; Project on Behalf of the Directorate-General for Employment, Social Affairs and Equal Opportunities of the European Commission," Data Documentation 64, DIW Berlin, German Institute for Economic Research.
    15. Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 118-150, March.

  75. Stefan Bach & Nadja Dwenger, 2007. "Unternehmensbesteuerung: trotz hoher Steuersätze mäßiges Aufkommen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 74(5), pages 57-65.

    Cited by:

    1. Gebhardt Heinz & Siemers Lars-H. R., 2017. "Die relative Steuerbelastung mittelständischer Kapitalgesellschaften: Evidenz von handelsbilanziellen Mikrodaten," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 66(1), pages 1-35, April.
    2. Huber, Hans-Peter & Maiterth, Ralf, 2019. "Steuerbelastung deutscher Kapitalgesellschaften von lediglich 20 % - Fakt oder Fake News?," arqus Discussion Papers in Quantitative Tax Research 246, arqus - Arbeitskreis Quantitative Steuerlehre.
    3. Dwenger, Nadja, 2008. "Tax loss offset restrictions: Last resort for the treasury? An empirical evaluation of tax loss offset rectrictions based on micro data," arqus Discussion Papers in Quantitative Tax Research 44, arqus - Arbeitskreis Quantitative Steuerlehre.
    4. Gebhardt, Heinz & Siemers, Lars-H. R., 2011. "Die relative Steuerlast mittelständischer Kapitalgesellschaften [The relative tax burden of medium-sized corporations in Germany]," MPRA Paper 28894, University Library of Munich, Germany.
    5. Dwenger, Nadja & Steiner, Viktor, 2008. "Effective profit taxation and the elasticity of the corporate income tax base: Evidence from German corporate tax return data," arqus Discussion Papers in Quantitative Tax Research 57, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Bofinger, Peter & Schnabel, Isabel & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2014. "Mehr Vertrauen in Marktprozesse. Jahresgutachten 2014/15 [More confidence in market processes. Annual Report 2014/15]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201415, September.
    7. Kerstin Schneider & Claudia Wesselbaum-Neugebauer, 2010. "Die Gewerbesteuer seit der Unternehmensteuerreform 2008: Steigt die Steuerbelastung und die Gefahr der Substanzbesteuerung? Eine empirische Analyse," Schumpeter Discussion Papers sdp10008, Universitätsbibliothek Wuppertal, University Library.
    8. Evers, Andrea & Hundsdoerfer, Jochen, 2014. "Country-by-Country Reporting: Eine neue Rechnungslegung über länderspezifische Wertschöpfung und Ertragsteuern?," Discussion Papers 2014/20, Free University Berlin, School of Business & Economics.
    9. Claudia Wesselbaum-Neugebauer, 2008. "§ 34a EStG - Einstieg in eine rechtsformneutrale Besteuerung oder Option für ein virtuelles Trennungsprinzip?," Schumpeter Discussion Papers sdp08009, Universitätsbibliothek Wuppertal, University Library.
    10. Dwenger, Nadja & Steiner, Viktor, 2012. "Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence From German Corporate Tax Return Data," National Tax Journal, National Tax Association;National Tax Journal, vol. 65(1), pages 118-150, March.

  76. Stefan Bach & Hermann Buslei & Nadja Dwenger, 2007. "Unternehmensteuerreform 2008: positives Signal auf Kosten der Steuersystematik," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 74(18), pages 293-301.

    Cited by:

    1. Michael Broer & Nadja Dwenger, 2008. "Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse," Discussion Papers of DIW Berlin 765, DIW Berlin, German Institute for Economic Research.

  77. Stefan Bach & Hermann Buslei & Nadja Dwenger & Frank M. Fossen, 2007. "Aufkommens- und Verteilungseffekte der Unternehmensteuerreform 2008: eine Analyse mit dem Unternehmensteuer-Mikrosimulationsmodell BizTax," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 74-85.

    Cited by:

    1. Stefan Bach & Michael Broer & Frank Fossen, 2010. "Sollen Freiberufler und Landwirte Gewerbesteuer zahlen?," Review of Regional Research: Jahrbuch für Regionalwissenschaft, Springer;Gesellschaft für Regionalforschung (GfR), vol. 30(1), pages 71-90, February.

  78. Stefan Bach & Viktor Steiner, 2007. "Zunehmende Ungleichheit der Markteinkommen: reale Zuwächse nur für Reiche," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 74(13), pages 193-198.

    Cited by:

    1. Schmähl, Winfried, 2011. "Warum ein Abschied von der neuen deutschen Alterssicherungspolitik notwendig ist," Working papers of the ZeS 01/2011, University of Bremen, Centre for Social Policy Research (ZeS).

  79. Stefan Bach & Wiebke Broekelschen & Ralf Maiterth, 2006. "Mangelhafte Grundstücksbewertung und Privilegien für Betriebsvermögen gefährden die Erbschaftsteuer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 73(44), pages 617-624.

    Cited by:

    1. Sebastian Gundel, Heiko Peters, "undated". "Wie gut sind Immigranten in den deutschen Arbeitsmarkt integriert? Löhne von Immigranten und Deutschen im Vergleich," Working Papers 201155, Institute of Spatial and Housing Economics, Munster Universitary.
    2. Henriette Houben & Ralf Maiterth, 2013. "Erbschaftsteuer als "Reichenbesteuerung" mit Aufkommenspotential?," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 82(1), pages 147-175.

  80. Bach, Stefan & Steiner, Viktor, 2006. "Staatsquote: Weniger ist mehr," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 86(6), pages 364-368.

    Cited by:

    1. Steiner, Viktor, 2010. "Konsolidierung der Staatsfinanzen," Discussion Papers 2010/9, Free University Berlin, School of Business & Economics.

  81. Stefan Bach, 2005. "Koalitionsvertrag: Belastungen durch Mehrwertsteuererhöhung werden nur zum Teil durch Senkung der Sozialbeiträge kompensiert," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 72(47), pages 705-714.

    Cited by:

    1. Steiner, Viktor, 2010. "Konsolidierung der Staatsfinanzen," Discussion Papers 2010/9, Free University Berlin, School of Business & Economics.
    2. Thomas Leoni & Margit Schratzenstaller-Altzinger, 2020. "Senkung der Lohnnebenkosten und Finanzierungsvarianten. Bisherige Erkenntnisse und internationale Reformbeispiele," WIFO Studies, WIFO, number 66851.
    3. Stefan Bach, 2010. "Haushaltskonsolidierung: Staatsausgaben durchforsten, Steuern erhöhen, Wachstum stärken," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 79(1), pages 10-26.
    4. Karl Aiginger & Heinz Handler & Margit Schratzenstaller-Altzinger & Gunther Tichy & et al., 2008. "Ziele und Optionen der Steuerreform. Plädoyer für einen anspruchsvollen Ansatz," WIFO Studies, WIFO, number 33939.
    5. Jess Heinrich, 2006. "Steuerfinanzierung von Sozialleistungen? / Tax Funding of Social Security Benefits?: Verteilungs- und Effizienzeffekte einer Umfinanzierung von Sozialleistungen in der gesetzlichen Renten- und Kranken," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 226(4), pages 436-462, August.

  82. Stefan Bach, 2005. "Grundlegende Reform der Einkommensbesteuerung: inwieweit kann die Bemessungsgrundlage verbreitert und das Steuerrecht vereinfacht werden?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 72(36), pages 523-527.

    Cited by:

    1. Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," IZA Standpunkte 49, Institute of Labor Economics (IZA).
    2. Peichl, Andreas & Pestel, Nico & Siegloch, Sebastian, 2012. "Ist Deutschland wirklich so progressiv? Einkommensumverteilung im europäischen Vergleich," IZA Standpunkte 53, Institute of Labor Economics (IZA).
    3. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 20-37, January.
    4. 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.

  83. Stefan Bach & Peter Haan & Hans-Joachim Rudolph & Viktor Steiner, 2004. "Reformkonzepte zur Einkommens- und Ertragsbesteuerung: erhebliche Aufkommens- und Verteilungswirkungen, aber relativ geringe Effekte auf das Arbeitsangebot," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 71(16), pages 185-204.

    Cited by:

    1. Löffler, Max & Peichl, Andreas & Pestel, Nico & Schneider, Hilmar & Siegloch, Sebastian, 2012. "Effizient, einfach und gerecht: Ein integriertes System zur Reform von Einkommensteuer und Sozialabgaben," IZA Standpunkte 49, Institute of Labor Economics (IZA).
    2. Doina Maria Radulescu & Michael Stimmelmayr, 2007. "Fundamentale Steuerreformen für Deutschland: die Unternehmensteuerreform 2008, die Duale Einkommensteuer und die Einheitssteuer im Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 76(2), pages 98-116.
    3. Anita Dehne, 2004. "Die große Steuerreform: Notwendig und durchführbar," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 57(11), pages 11-23, June.
    4. Clemens Fuest & Andreas Peichl & Thilo Schaefer, 2007. "Führt Steuervereinfachung zu einer „gerechteren” Einkommensverteilung? Eine empirische Analyse für Deutschland," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 8(1), pages 20-37, January.
    5. 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.
    6. Bergs Christian & Fuest Clemens & Peichl Andreas & Schaefer Thilo, 2007. "Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," Review of Economics, De Gruyter, vol. 58(1), pages 1-27, April.
    7. Joachim Merz & Daniel Vorgrimler & Markus Zwick, 2006. "De facto anonymised microdata file on income tax statistics 1998," FFB-Discussionpaper 58, Research Institute on Professions (Forschungsinstitut Freie Berufe (FFB)), LEUPHANA University Lüneburg.
    8. Struch Georg, 2012. "Eine verteilungspolitische Beurteilung aktueller Reformkonzepte zur deutschen Einkommensbesteuerung / A Distributional Analysis of Recent Reform Proposals on the German Income Tax Rate," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 232(5), pages 567-588, October.
    9. Kroh Tanja, 2016. "Wie wirken Steuern auf die Einkommens- und Vermögensverteilung?," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 65(1), pages 022-046, May.
    10. Fritzsche, Bernd & Haisken-DeNew, John & Kambeck, Rainer & Siemers, Lars-H. R. & Bergs, Christian & Fuest, Clemens & Peichl, Andreas & Schaefer, Thilo & Thöne, Michael, 2007. "Der Zusammenhang zwischen Steuerlast- und Einkommensverteilung: Forschungsprojekt für das Bundesministerium für Arbeit und Soziales. Endbericht - Dezember 2007," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 70874.

  84. Stefan Bach, 2003. "Entfernungspauschale: Kürzung gerechtfertigt," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 70(40), pages 602-608.

    Cited by:

    1. Georg Hirte & Stefan Tscharaktschiew, 2011. "Income tax deduction of commuting expenses and tax funding in an urban CGE study: the case of German cities," ERSA conference papers ersa11p274, European Regional Science Association.
    2. Rainald Borck & Matthias Wrede, 2004. "Political Economy of Commuting Subsidies," CESifo Working Paper Series 1339, CESifo.
    3. Hirte, Georg & Tscharaktschiew, Stefan, 2013. "Income tax deduction of commuting expenses in an urban CGE study: The case of German cities," Transport Policy, Elsevier, vol. 28(C), pages 11-27.
    4. Dominika Kalinowska & Hartmut Kuhfeld & Uwe Kunert (Projektltg.) & Oliver Rülicke, 2005. "Die Abgaben auf Kraftfahrzeuge in Europa im Jahr 2005: Forschungsprojekt im Auftrag des Bundesministeriums der Finanzen," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 12, number pbk12.
    5. Rainald Borck & Matthias Wrede, 2008. "Subsidies for Intracity and Intercity Commuting," CESifo Working Paper Series 2321, CESifo.

  85. Stefan Bach & Michael Kohlhaas & Bernd Meyer & Barbara Praetorius & Heinz Welsch, 2003. "Auswirkungen und Perspektiven der Ökologischen Steuerreform in Deutschland: Eine modellgestützte Analyse," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(2), pages 223-238, May.

    Cited by:

    1. Anger, Niels & Böhringer, Christoph & Lange, Andreas, 2006. "Differentiation of Green Taxes: A Political-Economy Analysis for Germany," ZEW Discussion Papers 06-003, ZEW - Leibniz Centre for European Economic Research.
    2. Niels Anger & Christoph Böhringer & Andreas Lange, 2015. "The political economy of energy tax differentiation across industries: theory and empirical evidence," Journal of Regulatory Economics, Springer, vol. 47(1), pages 78-98, February.

  86. Stefan Bach & Hermann Buslei, 2003. "Fiskalische Wirkungen einer Reform der Ehegattenbesteuerung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 70(22), pages 345-353.

    Cited by:

    1. Bofinger, Peter & Buch, Claudia M. & Feld, Lars P. & Schmidt, Christoph M. & Wieland, Volker, 2013. "Gegen eine rückwärtsgewandte Wirtschaftspolitik. Jahresgutachten 2013/14 [Against a backward-looking economic policy. Annual Report 2013/14]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201314, September.
    2. Bergs Christian & Fuest Clemens & Peichl Andreas & Schaefer Thilo, 2007. "Reformoptionen der Familienbesteuerung: Aufkommens-, Verteilungs- und Arbeitsangebotseffekte," Review of Economics, De Gruyter, vol. 58(1), pages 1-27, April.
    3. Bechara, Peggy & Beimann, Boris & Kambeck, Rainer & Schaffner, Sandra & von den Driesch, Ellen, 2013. "Gutachten zur Reform des Ehegattensplittings," RWI Projektberichte, RWI - Leibniz-Institut für Wirtschaftsforschung, number 111424.
    4. Gruber, Magdalena & Höhenberger, Nicole & Höserle, Silke & Niemann, Rainer, 2009. "Familienbesteuerung in Österreich und Deutschland: Eine vergleichende Analyse unter Berücksichtigung aktueller Steuerreformen," arqus Discussion Papers in Quantitative Tax Research 82, arqus - Arbeitskreis Quantitative Steuerlehre.
    5. Maiterth Ralf, 2004. "Verteilungswirkungen alternativer Konzepte zur Familienförderung / Distributional Effects of Alternative Concepts of Family Support: Eine empirische Analyse auf Grundlage der Einkommensteuerstatistik ," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 224(6), pages 696-730, December.

  87. Stefan Bach & Jürgen Schupp, 2003. "Beschäftigung im Niedriglohnbereich: Probleme, Lösungsansätze und wirtschaftspolitische Implikationen," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(1), pages 5-9.

    Cited by:

    1. Eichener, Volker & Heinze, Rolf G. (ed.), 2005. "Beschäftigungspotenziale im Dienstleistungssektor," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 127, number 140.

  88. Stefan Bach & Dieter Vesper, 2002. "Finanz- und Investitionskrise der Gemeinden erzwingt grundlegende Reform der Kommunalfinanzen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 69(31), pages 505-517.

    Cited by:

    1. Fuest, Clemens & Thöne, Michael, 2005. "Gemeindefinanzreform: Hintergründe, Defizite, Alternativen [Local Tax Refom in Germany]," FiFo Reports - FiFo-Berichte 1, University of Cologne, FiFo Institute for Public Economics.
    2. Truger, Achim & Jacoby, Wade, 2002. "Tax Reforms and "Modell Deutschland": Lessons from Four Years of Red-Green Tax-Policy," Institute of European Studies, Working Paper Series qt31866224, Institute of European Studies, UC Berkeley.
    3. Margit Schratzenstaller-Altzinger & Stefan Bach & Michael Arnold & Anselm Mattes, 2016. "Die Wertschöpfungsabgabe als alternatives Instrument zur Finanzierung der sozialen Sicherung aus österreichischer Perspektive," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(10), pages 747-759, October.
    4. Frank Fossen & Stefan Bach, 2008. "Reforming the German Local Business Tax - Lessons from an International Comparison and a Microsimulation Analysis," FinanzArchiv: Public Finance Analysis, Mohr Siebeck, Tübingen, vol. 64(2), pages 245-272, June.
    5. Dieter Vesper, 2015. "Gemeindefinanzierung wenig nachhaltig ? Analyse und Perspektiven der Kommunalfinanzen," IMK Studies 41-2015, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.

  89. Stefan Bach & Bernhard Seidel & Dieter Teichmann, 2002. "Entwicklung der Steuersysteme im internationalen Vergleich: kein Trend zu einer stärkeren Verbrauchsbesteuerung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 69(40), pages 657-668.

    Cited by:

    1. Michael Knogler & Volkhart Vincentz, 2005. "Auswirkungen der EU-Osterweiterung auf die Arbeitsmärkte der neuen Mitgliedstaaten und der EU-15, insbesondere Deutschland," Working Papers 257, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).

  90. Bach, Stefan & Kohlhaas, Michael & Meyer, Bernd & Praetorius, Barbara & Welsch, Heinz, 2002. "The effects of environmental fiscal reform in Germany: a simulation study," Energy Policy, Elsevier, vol. 30(9), pages 803-811, July.

    Cited by:

    1. Ercolano, Salvatore & Gaeta, Giuseppe Lucio & Romano, Oriana, 2012. "Environmental fiscal reform and willingness to pay for the environment: an empirical analysis on European micro data," MPRA Paper 39680, University Library of Munich, Germany.
    2. Barker, Terry & Ekins, Paul & Foxon, Tim, 2007. "Macroeconomic effects of efficiency policies for energy-intensive industries: The case of the UK Climate Change Agreements, 2000-2010," Energy Economics, Elsevier, vol. 29(4), pages 760-778, July.
    3. Lutz, Christian & Meyer, Bernd & Nathani, Carsten & Schleich, Joachim, 2005. "Endogenous technological change and emissions: the case of the German steel industry," Energy Policy, Elsevier, vol. 33(9), pages 1143-1154, June.
    4. Kettner, Claudia & Leoni, Thomas & Köberl, Judith & Kortschak, Dominik & Kirchner, Mathias & Sommer, Mark & Wallenko, Laura & Bachner, Gabriel & Mayer, Jakob & Spittler, Nathalie & Kulmer, Veronika, 2024. "Modelling the economy-wide effects of unilateral CO2 pricing under different revenue recycling schemes in Austria – Searching for a triple dividend," Energy Economics, Elsevier, vol. 137(C).
    5. Maxim, Maruf Rahman, 2019. "Environmental fiscal reform and the possibility of triple dividend in European and non-European countries: evidence from a meta-regression analysis," MPRA Paper 100038, University Library of Munich, Germany.
    6. Maxim, Maruf Rahman & Zander, Kerstin, 2019. "Can a Green Tax Reform Entail Employment Double Dividend in European and non-European Countries? A Survey of the Empirical Evidence," MPRA Paper 93226, University Library of Munich, Germany.
    7. WISSEMA Wiepke MATTHEWS Alan, 2010. "Modelling Climate Change Policy in Ireland: A CGE Approach," EcoMod2003 330700153, EcoMod.
    8. Spyridon Stavropoulos & Martijn J. Burger, 2019. "Modelling Strategy and Net Employment Effects of Renewable Energy and Energy Efficiency: A Meta-Regression," Tinbergen Institute Discussion Papers 19-044/VII, Tinbergen Institute.
    9. Maruf Rahman Maxim & Kerstin K. Zander & Roberto Patuelli, 2019. "Green Tax Reform and Employment Double Dividend in European and Non-European Countries: A Meta-Regression Assessment," International Journal of Energy Economics and Policy, Econjournals, vol. 9(4), pages 342-355.
    10. Andreas Bockermann & Norbert Molitor & Marc Ingo Wolter & Jürgen Blazejczak, 2006. "Long-Term Macro Economic Modelling Of The Bulgarian Economy To Analyse The Effects Of Anticipated Changes In The Energy Sector," GWS Discussion Paper Series 06-3, GWS - Institute of Economic Structures Research.
    11. Leif Jacobs & Lara Quack & Mario Mechtel, 2021. "Distributional Effects of Carbon Pricing by Transport Fuel Taxation," Working Paper Series in Economics 405, University of Lüneburg, Institute of Economics.
    12. Samantak Das, 2008. "Mitigating Carbon Emission through Economic Instruments: An Indian Perspective," Working Papers id:1814, eSocialSciences.
    13. Ina Meyer & Mark Sommer, 2014. "Employment Effects of Renewable Energy Supply – A Meta Analysis. WWWforEurope Policy Paper No. 12," WIFO Studies, WIFO, number 47225.
    14. Kum Yeen Wong & Joon Huang Chuah & Chris Hope, 2019. "As an emerging economy, should Malaysia adopt carbon taxation?," Energy & Environment, , vol. 30(1), pages 91-108, February.
    15. Dannenberg, Astrid & Mennel, Tim & Moslener, Ulf, 2007. "What Does Europe Pay for Clean Energy? Review of Macroeconomic Simulation Studies," ZEW Discussion Papers 07-019, ZEW - Leibniz Centre for European Economic Research.
    16. Obernhofer, Ulrich & Rennings, Klaus & Sahin, Bedia, 2006. "The impacts of the European Emissions Trading Scheme on competitiveness and employment in Europe: A literature review," ZEW Expertises, ZEW - Leibniz Centre for European Economic Research, number 111466.
    17. Alexandri, Eva & Figari, Francesco & Longo, Enrico & Suta, Cornelia-Madalina, 2024. "A micro-macro approach for the evaluation of fiscal policies: The case of the Italian tax-benefit reform," Economic Modelling, Elsevier, vol. 135(C).
    18. Barker, Terry & Ekins, Paul & Foxon, Tim, 2007. "The macro-economic rebound effect and the UK economy," Energy Policy, Elsevier, vol. 35(10), pages 4935-4946, October.
    19. Stocker, Andrea & Großmann, Anett & Wolter, Marc Ingo & Madlener, Reinhard, 2011. "Sustainable energy development in Austria until 2020: Insights from applying the integrated model “e3.at”," FCN Working Papers 13/2011, E.ON Energy Research Center, Future Energy Consumer Needs and Behavior (FCN).
    20. Dalia Streimikiene & Indre Siksnelyte & Edmundas Kazimieras Zavadskas & Fausto Cavallaro, 2018. "The Impact of Greening Tax Systems on Sustainable Energy Development in the Baltic States," Energies, MDPI, vol. 11(5), pages 1-29, May.
    21. Zimmermannova, Jarmila, 2012. "Ex-post analysis of impacts of the car registration fee in the Czech Republic," Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(9), pages 1458-1464.
    22. Cathal ODonoghue & Beenish Amjad & Jules Linden & Nora Lustig & Denisa Sologon & Yang Wang, 2023. "The Distributional Impact of Inflation in Pakistan: A Case Study of a New Price Focused Microsimulation Framework, PRICES," Papers 2310.00231, arXiv.org, revised Mar 2024.
    23. Martin Distelkamp & Frank Hohmann & Dr. Christian Lutz & Prof. Dr. Bernd Meyer & Marc Ingo Wolter, 2003. "PANTA RHEI V -Modelldarstellung und Prognose der CO2-Emissionen," GWS Discussion Paper Series 03-1, GWS - Institute of Economic Structures Research.
    24. Immervoll, Herwig & Linden, Jules & O'Donoghue, Cathal & Sologon, Denisa Maria, 2023. "Who Pays for Higher Carbon Prices? Illustration for Lithuania and a Research Agenda," IZA Discussion Papers 15868, Institute of Labor Economics (IZA).
    25. Heindl, Peter & Löschel, Andreas, 2015. "Social implications of green growth policies from the perspective of energy sector reform and its impact on households," CAWM Discussion Papers 81, University of Münster, Münster Center for Economic Policy (MEP).
    26. Orlov, Anton & Grethe, Harald & McDonald, Scott, 2013. "Carbon taxation in Russia: Prospects for a double dividend and improved energy efficiency," Energy Economics, Elsevier, vol. 37(C), pages 128-140.
    27. Christoph Böhringer & Andreas Löschel & Heinz Welsch, 2008. "Environmental Taxation and Induced Structural Change in an Open Economy: The Role of Market Structure," German Economic Review, Verein für Socialpolitik, vol. 9(1), pages 17-40, February.
    28. Meyer, Bernd & Distelkamp, Martin & Wolter, Marc Ingo, 2007. "Material efficiency and economic-environmental sustainability. Results of simulations for Germany with the model PANTA RHEI," Ecological Economics, Elsevier, vol. 63(1), pages 192-200, June.
    29. Ekins, Paul & Pollitt, Hector & Barton, Jennifer & Blobel, Daniel, 2011. "The implications for households of environmental tax reform (ETR) in Europe," Ecological Economics, Elsevier, vol. 70(12), pages 2472-2485.
    30. Agnolucci, Paolo, 2009. "The effect of the German and British environmental taxation reforms: A simple assessment," Energy Policy, Elsevier, vol. 37(8), pages 3043-3051, August.
    31. Jarmila Zimmermannová & Michal Menšík, 2013. "Ex post analýza zavedení zdanění pevných paliv, zemního plynu a elektřiny [Ex-Post Analysis of Solid Fuels, Natural Gas and Electricity Taxation Introduction]," Politická ekonomie, Prague University of Economics and Business, vol. 2013(1), pages 46-66.
    32. Anthony Letsoalo & James Blignaut & Theuns de Wet & Martin de Wit & Sebastiaan Hess & Richard S.J. Tol & Jan van Heerden, 2005. "Triple Dividends Of Water Consumption Charges In South Africa," Working Papers FNU-62, Research unit Sustainability and Global Change, Hamburg University, revised Apr 2005.
    33. Nikodinoska, Dragana & Schröder, Carsten, 2016. "On the emissions–inequality and emissions–welfare trade-offs in energy taxation: Evidence on the German car fuels tax," Resource and Energy Economics, Elsevier, vol. 44(C), pages 206-233.
    34. Nikodinoska, Dragana & Schröder, Carsten, 2015. "On the emissions-inequality trade-off in energy taxation: Evidence on the German car fuel tax," Discussion Papers 2015/6, Free University Berlin, School of Business & Economics.
    35. Alberto Gago & Xavier Labandeira & Xiral López Otero, 2014. "A Panorama on Energy Taxes and Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 208(1), pages 145-190, March.
    36. Freire-González, Jaume, 2018. "Environmental taxation and the double dividend hypothesis in CGE modelling literature: A critical review," Journal of Policy Modeling, Elsevier, vol. 40(1), pages 194-223.
    37. Liang, Qiao-Mei & Fan, Ying & Wei, Yi-Ming, 2007. "Multi-regional input-output model for regional energy requirements and CO2 emissions in China," Energy Policy, Elsevier, vol. 35(3), pages 1685-1700, March.
    38. Heinz Welsch & Viola Ehrenheim, 2004. "Environmental fiscal reform in Germany: a computable general equilibrium analysis," Environmental Economics and Policy Studies, Springer;Society for Environmental Economics and Policy Studies - SEEPS, vol. 6(3), pages 197-219, September.
    39. Jacobs, Leif & Quack, Lara & Mechtel, Mario, 2022. "Distributional effects of carbon pricing by transport fuel taxation," Energy Economics, Elsevier, vol. 114(C).
    40. Vogt-Schilb, Adrien & Hallegatte, Stephane, 2017. "Climate Policies and Nationally Determined Contributions: Reconciling the Needed Ambition with the Political Economy," IDB Publications (Working Papers) 8317, Inter-American Development Bank.
    41. Barker, Terry & Junankar, Sudhir & Pollitt, Hector & Summerton, Philip, 2007. "Carbon leakage from unilateral Environmental Tax Reforms in Europe, 1995-2005," Energy Policy, Elsevier, vol. 35(12), pages 6281-6292, December.

  91. Stefan Bach & Bernd Bartholmai, 2001. "Reform der Erbschaftsteuer notwendig: Immobilien sachgerecht bewerten, Mehrbelastungen begrenzen," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 68(22), pages 327-336.

    Cited by:

    1. Bach, Stefan & Bartholmai, Bernd, 2002. "Perspektiven der Vermögensbesteuerung in Deutschland," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 82, number 82.
    2. Oliver Picek & Margit Schratzenstaller-Altzinger, 2008. "Ziele und Optionen der Steuerreform: Vermögensbezogene Steuern," WIFO Studies, WIFO, number 33940.
    3. Alois Guger & Käthe Knittler & Markus Marterbauer & Margit Schratzenstaller-Altzinger & Ewald Walterskirchen, 2008. "Analyse alternativer Finanzierungsformen der sozialen Sicherungssysteme," WIFO Studies, WIFO, number 37521.

  92. Stefan Bach & Bartholmai, 2001. "Vermögenswert der Unternehmen: Besitz und Beteiligungen privater Haushalte," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 68(48), pages 767-777.

    Cited by:

    1. Schüssler, Reinhard & Funke, Claudia, 2002. "Vermögensbildung und Vermögensverteilung: Der Prozess der Vermögensbildung und die Vermögensverteilung bei den Privaten Haushalten in Deutschland. Analyse und Zukunftsszenarien," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 74, number 74.

  93. Stefan Bach & Michael Kohlhaas & Barbara Praetorius, 2001. "Wirkungen der ökologischen Steuerreform in Deutschland," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 68(14), pages 220-225.

    Cited by:

    1. Linz, Manfred, 2017. "Wie Suffizienzpolitiken gelingen: Eine Handreichung," Wuppertal Spezial, Wuppertal Institute for Climate, Environment and Energy, volume 52, number 52.

  94. Stefan Bach & Dieter Vesper, 2000. "Finanzpolitik und Wiedervereinigung: Bilanz nach 10 Jahren," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 69(2), pages 194-224.

    Cited by:

    1. Sebastián Claro, 2002. "On the Costs and Effectiveness of Tarjeting State Employment: Germany in the 1990s and China in the 2000s," Documentos de Trabajo 218, Instituto de Economia. Pontificia Universidad Católica de Chile..
    2. Blum, Ulrich & Ragnitz, Joachim & Freye, Sabine & Scharfe, Simone & Schneider, Lutz, 2009. "Regionalisierung öffentlicher Ausgaben und Einnahmen: Eine Untersuchung am Beispiel der Neuen Länder," IWH-Sonderhefte 4/2009, Halle Institute for Economic Research (IWH).
    3. Florian Zinsmeister, 2009. "Die Finanzierung der deutschen Einheit: zum Umgang mit der Schuldenlast der Wiedervereinigung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 78(2), pages 146-160.
    4. Michael Kloß & Robert Lehmann & Joachim Ragnitz & Gerhard Untiedt, 2012. "Declining transfer payments on the economic performance in Eastern Germany," ifo Dresden Studien, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, number 63, September.
    5. Truger, Achim & Jacoby, Wade, 2002. "Tax Reforms and "Modell Deutschland": Lessons from Four Years of Red-Green Tax-Policy," Institute of European Studies, Working Paper Series qt31866224, Institute of European Studies, UC Berkeley.
    6. Claro, Sebastian, 2006. "Supporting inefficient firms with capital subsidies: China and Germany in the 1990s," Journal of Comparative Economics, Elsevier, vol. 34(2), pages 377-401, June.
    7. Paul Frijters & John P. Haisken-DeNew & Michael A. Shields, 2004. "Investigating the Patterns and Determinants of Life Satisfaction in Germany Following Reunification," Journal of Human Resources, University of Wisconsin Press, vol. 39(3).
    8. Truger, Achim, 2003. "Germany's Poor Economic Performance in the Last Decade: It's the Macroeconomy, not Institutional Sclerosis," WSI Working Papers 118, The Institute of Economic and Social Research (WSI), Hans Böckler Foundation.
    9. Konstantin Arkadievich Kholodilin & Boriss Siliverstovs & Stefan Kooths, 2008. "A Dynamic Panel Data Approach to the Forecasting of the GDP of German Länder," Spatial Economic Analysis, Taylor & Francis Journals, vol. 3(2), pages 195-207.

  95. Stefan Bach & Bernhard Seidel & Dieter Teichmann, 2000. "Unternehmenssteuerreform: Einstieg in die duale Einkommensteuer?," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 67(11), pages 139-153.

    Cited by:

    1. Lewe, Stefan, 2003. "Wachstumseffiziente Unternehmensbesteuerung," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 20042, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).

  96. Stefan Bach & Michael Kohlhaas, 1999. "Nur zaghafter Einstieg in die ökologische Steuerreform," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 66(36), pages 652-658.

    Cited by:

    1. Rigmar Osterkamp, 2001. "Zur Besteuerung von Kohlendioxyd in Deutschland und Europa," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 54(04), pages 50-57, October.
    2. Martin Grub, 2000. "Verteilungswirkungen der ökologischen Steuerreform auf private Haushalte: eine empirische Analyse," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 69(1), pages 17-37.

  97. Stefan Bach & Bernd Bartholmai, 1998. "Immobilienvermögen privater Haushalte in Deutschland 1995," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 65(35), pages 630-642.

    Cited by:

    1. Stefan Bach & Peter Haan & Ralf Maiterth & Caren Sureth, 2004. "Modelle für die Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften: Konzepte, Aufkommen, wirtschaftliche Wirkungen ; Endbericht ; Forschungsprojekt im Auftrag der Bundestagsfrakti," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 1, number pbk1.
    2. Illing, Gerhard & Klüh, Ulrich, 2005. "Vermögenspreise und Konsum: Neue Erkenntnisse, amerikanische Erfahrungen und europäische Herausforderungen," Munich Reprints in Economics 19509, University of Munich, Department of Economics.
    3. Bellgardt Egon, 2000. "Wohnkosten und Besitzformwahl. Empirische Ergebnisse der Einkommens- und Verbrauchsstichprobe / Housing Costs and Tenure Choice. Empirical Results from the Einkommens- und Verbrauchsstichprobe," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 220(6), pages 653-668, December.

  98. Bach, Stefan, 1997. "Institutionelle Beschränkungen der Finanzpolitik," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 77(6), pages 360-368.

    Cited by:

    1. Stefan Bach, 1997. "Steuerreform in Deutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 291-316.

  99. Stefan Bach & Michael Kohlhaas & Bernhard Seidel, 1997. "Sonderregelungen zur Begrenzung von Wettbewerbsnachteilen bei der Energiebesteuerung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 64(22), pages 395-405.

    Cited by:

    1. Daniela Kletzan-Slamanig & Angela Köppl & Kurt Kratena, 2008. "Ziele und Optionen der Steuerreform: Optionen für eine Ökologisierung des österreichischen Steuersystems," WIFO Studies, WIFO, number 33944.

  100. Stefan Bach, 1997. "Reform der Unternehmensbesteuerung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 329-351.

    Cited by:

    1. Lewe, Stefan, 2003. "Wachstumseffiziente Unternehmensbesteuerung," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 20042, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).

  101. Stefan Bach & Bernd Bartholmai, 1997. "Geplante Einkommensteuerreform: Erhebliche Folgen für den Wohnungsbau," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 64(10), pages 169-173.

    Cited by:

    1. Bernd Bartholmai & Rainer Hopf & Bernhard Seidel & Frank Stille & Dieter Teichmann & Henning Klodt, 1999. "Kriterien und Vorschläge für einen Subventionsabbau: Kurzexpertise zur Strukturberichterstattung an den Bundesminister für Wirtschaft," Discussion Papers of DIW Berlin 181, DIW Berlin, German Institute for Economic Research.

  102. Stefan Bach, 1997. "Steuerreform in Deutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 291-316.

    Cited by:

    1. Lewe, Stefan, 2003. "Wachstumseffiziente Unternehmensbesteuerung," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 20042, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
    2. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    3. Anger, Niels & Böhringer, Christoph & Löschel, Andreas, 2010. "Paying the piper and calling the tune?: A meta-regression analysis of the double-dividend hypothesis," Ecological Economics, Elsevier, vol. 69(7), pages 1495-1502, May.
    4. Christhart Bork & Klaus Müller, 1998. "Verbreiterte Bemessungsgrundlage und Tarifsenkungspotential im deutschen Einkommensteuerrecht," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 67(3), pages 189-208.
    5. Christoph Böhringer & Klaus Conrad & Andreas Löschel, 2003. "Carbon Taxes and Joint Implementation. An Applied General Equilibrium Analysis for Germany and India," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 24(1), pages 49-76, January.
    6. Martin Distelkamp & Prof. Dr. Bernd Meyer & Marc Ingo Wolter, 2005. "Gesundheitsprämie versus Bürgerversicherung – Beschäftigungseffekte der Finanzierungsreform im Gesundheitswesen," GWS Discussion Paper Series 05-2, GWS - Institute of Economic Structures Research.
    7. Susanne Dröge & Harald Trabold & Frank Biermann & Frédéric Böhm & Rainer Brohm, 2003. "National Climate Change Policy: Are the New German Energy Policy Initiatives in Conflict with WTO Law?," Discussion Papers of DIW Berlin 374, DIW Berlin, German Institute for Economic Research.
    8. Christoph Böhringer & Robert Schwager, 2003. "Die Ökologische Steuerreform in Deutschland – ein umweltpolitisches Feigenblatt," Perspektiven der Wirtschaftspolitik, Verein für Socialpolitik, vol. 4(2), pages 211-222, May.
    9. Anger, Niels & Böhringer, Christoph & Lange, Andreas, 2006. "Differentiation of Green Taxes: A Political-Economy Analysis for Germany," ZEW Discussion Papers 06-003, ZEW - Leibniz Centre for European Economic Research.
    10. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.
    11. Dr. Ulrike Lehr & Anke Mönnig & Dr. Marc Ingo Wolter & Dr. Christian Lutz & Dr. Wolfgang Schade & Dr. Michael Krail, 2011. "Die Modelle ASTRA und PANTA RHEI zur Abschätzung gesamtwirtschaftlicher Wirkungen umweltpolitischer Instrumente - ein Vergleich," GWS Discussion Paper Series 11-4, GWS - Institute of Economic Structures Research.
    12. Margit Schratzenstaller, 2003. "Dualisierung von Einkommensteuersystemen: Stand und Perspektiven im internationalen Vergleich," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 72(4), pages 535-550.
    13. Ekins, Paul & Pollitt, Hector & Barton, Jennifer & Blobel, Daniel, 2011. "The implications for households of environmental tax reform (ETR) in Europe," Ecological Economics, Elsevier, vol. 70(12), pages 2472-2485.
    14. Peichl, Andreas, 2005. "Die Evaluation von Steuerreformen durch Simulationsmodelle," FiFo Discussion Papers - Finanzwissenschaftliche Diskussionsbeiträge 05-1, University of Cologne, FiFo Institute for Public Economics.
    15. Bartelmus, Peter & Albert, Jörg & Tschochohei, Heinrich, 2003. "Wie teuer ist (uns) die Umwelt? Zur umweltökonomischen Gesamtrechnung in Deutschland," Wuppertal Papers 128, Wuppertal Institute for Climate, Environment and Energy.

  103. Stefan Bach & Bernd Bartholmai, 1996. "Zur Neuregelung von Vermögen- und Erbschaftsteuer," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 63(30), pages 497-506.

    Cited by:

    1. Bach, Stefan & Bartholmai, Bernd, 2002. "Perspektiven der Vermögensbesteuerung in Deutschland," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 82, number 82.
    2. Franz R. Hahn & Christa Magerl, 2006. "Sektorale Vermögensrechnung für Österreich," WIFO Studies, WIFO, number 25916.
    3. Margit Schratzenstaller-Altzinger, 2013. "Vermögensbezogene Steuern. Ansatzpunkte, internationaler Vergleich und Optionen für Deutschland," WIFO Studies, WIFO, number 47219.
    4. Stefan Humer, 2014. "Aufkommen von Erbschaftssteuern - Modellrechnung exemplarischer Tarife," Wirtschaft und Gesellschaft - WuG, Kammer für Arbeiter und Angestellte für Wien, Abteilung Wirtschaftswissenschaft und Statistik, vol. 40(1), pages 151-159.

  104. Bach, Stefan, 1995. "Was soll besteuert werden - Einkommen oder Konsum?," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 75(7), pages 391-400.

    Cited by:

    1. Ulrich Thießen, 1997. "Zur Reform des Steuersystems, der Sozialabgaben und der Staatsausgaben in Osteuropa: das Beispiel der Ukraine," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 395-411.

  105. Bach, Stefan & Linscheidt, Bodo, 1995. "Die Neuregelung der einheitswertabhängigen Besteuerung," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 75(11), pages 592-601.

    Cited by:

    1. Bodo Linscheidt & Achim Truger, 1997. "Reform des Kommunalsteuersystems," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 382-394.

  106. Stefan Bach & Bernd Bartholmai, 1995. "Neuregelung der Wohneigentumsförderung," DIW Wochenbericht, DIW Berlin, German Institute for Economic Research, vol. 62(39), pages 671-681.

    Cited by:

    1. Bernd Bartholmai & Rainer Hopf & Bernhard Seidel & Frank Stille & Dieter Teichmann & Henning Klodt, 1999. "Kriterien und Vorschläge für einen Subventionsabbau: Kurzexpertise zur Strukturberichterstattung an den Bundesminister für Wirtschaft," Discussion Papers of DIW Berlin 181, DIW Berlin, German Institute for Economic Research.

  107. Bach, Stefan, 1994. "Warum sind alte Steuern gute Steuern? Canard'sche Steuerregel und neue Theorieansätze," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 74(3), pages 151-156.

    Cited by:

    1. Angela Mans, 1996. "Steuerpolitik in der Europäischen Union zwischen Wettbewerb und Harmonisierung," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 65(3), pages 331-353.
    2. Stefan Bach, 2008. "Steuerreform: notwendige Anpassungen vorgenommen, der große Wurf blieb aus," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 77(1), pages 65-89.
    3. Stefan Bach, 1997. "Steuerreform in Deutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 291-316.

  108. Bach, Stefan, 1992. "Cash-flow-Steuern: Ein Weg zu einem konsumorientierten Steuersystem," Wirtschaftsdienst – Zeitschrift für Wirtschaftspolitik (1949 - 2007), ZBW - Leibniz Information Centre for Economics, vol. 72(6), pages 325-332.

    Cited by:

    1. Stefan Bach, 1997. "Steuerreform in Deutschland," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 66(3/4), pages 291-316.

Chapters

  1. Stefan Bach & Charlotte Bartels & Theresa Neef, 2021. "Distributional National Accounts: A Macro-Micro Approach to Inequality in Germany," NBER Chapters, in: Measuring Distribution and Mobility of Income and Wealth, pages 625-640, National Bureau of Economic Research, Inc.

    Cited by:

    1. Riedel, Lukas & Stichnoth, Holger, 2022. "Government expenditure in the DINA framework: Allocation methods and consequences for post-tax income inequality," ZEW Discussion Papers 22-004, ZEW - Leibniz Centre for European Economic Research.
    2. Lukas Riedel & Holger Stichnoth, 2024. "Government consumption in the DINA framework: allocation methods and consequences for post-tax income inequality," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 31(3), pages 736-779, June.

Books

  1. Stefan Bach, 2020. "Vermögensabgabe DIE LINKE. Aufkommen und Verteilungswirkungen: Forschungsprojekt im Auftrag der Fraktion DIE LINKE. im Bundestag und der Rosa-Luxemburg-Stiftung," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 127, number pbk157.

    Cited by:

    1. Stefan Bach, 2021. "Aktuelle Reformvorschläge zum Einkommensteuertarif [Current Reform Proposals for the German Personal Income Tax Schedule: Relieve the Middle Class and High Earners, Burden High Incomes]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(8), pages 606-614, August.
    2. Demary, Markus & Hentze, Tobias & Kauder, Björn & Niehues, Judith, 2021. "Die Rolle der Betriebsvermögen in der Vermögensverteilung," Studien, Stiftung Familienunternehmen / Foundation for Family Businesses, number 250022.

  2. Stefan Bach & Holger Bär & Katharina Bohnenberger & Sebastian Dullien & Claudia Kemfert & Miriam Rehm & Katja Rietzler & Matthias Runkel & Sophie Schmalz & Silke Tober & Achim Truger, 2020. "Sozial-ökologisch ausgerichtete Konjunkturpolitik in und nach der Corona-Krise: Forschungsvorhaben im Auftrag des Bundesministeriums für Umwelt, Naturschutz und nukleare Sicherheit," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 127, number pbk152.

    Cited by:

    1. Mirko Kruse & Jan Wedemeier, 2021. "Potenzial grüner Wasserstoff: langer Weg der Entwicklung, kurze Zeit bis zur Umsetzung [Potential Green Hydrogen: Long Road to Development, Short Time to Implementation]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(1), pages 26-32, January.
    2. Sebastian Dullien & Katja Rietzler & Silke Tober, 2021. "Ein Transformationsfonds für Deutschland," IMK Studies 71-2021, IMK at the Hans Boeckler Foundation, Macroeconomic Policy Institute.
    3. Sebastian Dullien & Katja Rietzler & Silke Tober, 2021. "Öffentliche Investitionen im Konjunkturprogramm als Einstieg in die sozial-ökologische Transformation," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(3), pages 172-175, March.
    4. Sebastian Gechert & Christoph Paetz & Achim Truger, 2020. "Konjunkturpaket notwendig — Rückkehr zur Schuldenbremse nicht forcieren," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(7), pages 493-497, July.
    5. Jan Behringer & Till van Treeck & Achim Truger, 2020. "Das deutsche Modell: Wie kann der Leistungsbilanzüberschuss abgebaut werden?," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(10), pages 753-757, October.

  3. Jan Stede & Stefan Bach & Roland Ismer & Klaus Meßerschmidt & Karsten Neuhoff, 2020. "Optionen zur Auszahlung einer Pro-Kopf-Klimaprämie für einen sozialverträglichen CO2-Preis: Endbericht; Forschungsprojekt im Auftrag des Bundesministeriums der Finanzen (fe 3/19)," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 127, number pbk155.

    Cited by:

    1. Mats Petter Kahl, 2023. "Was the German fuel discount passed on to consumers?," Working Paper Series in Economics 419, University of Lüneburg, Institute of Economics.

  4. Stefan Bach & Niklas Isaak & Claudia Kemfert & Uwe Kunert & Wolf-Peter Schill & Nicole Wägner & Aleksandar Zaklan, 2019. "CO2-Bepreisung im Wärme- und Verkehrssektor: Diskussion von Wirkungen und alternativen Entlastungsoptionen; Endbericht des gleichnamigen Forschungsvorhabens im Auftrag des Bundesministeriums für Umwel," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 127, number pbk140.

    Cited by:

    1. Tom Krebs, 2021. "Klimaschutz und der moderne Staat: Ein Wasserstoffpaket fuer Deutschland," Working Papers 1, Forum New Economy.
    2. Mats Petter Kahl, 2023. "Was the German fuel discount passed on to consumers?," Working Paper Series in Economics 419, University of Lüneburg, Institute of Economics.

  5. Stefan Bach & Hermann Buslei & Björn Fischer & Michelle Harnisch, 2018. "Aufkommens- und Verteilungswirkungen eines Entlastungsbetrags für Sozialversicherungsbeiträge bei der Einkommensteuer (SV-Entlastungsbetrag): Endbericht; Forschungsprojekt im Auftrag des Deutschen Gew," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 127, number pbk128.

    Cited by:

    1. Johannes Geyer & Salmai Qari & Hermann Buslei & Peter Haan, 2021. "DySiMo Dokumentation: Version 1.0," Data Documentation 101, DIW Berlin, German Institute for Economic Research.

  6. Stefan Bach & Peter Haan & Kristina van Deuverden & Björn Fischer & Herbert Brücker & Agnese Romiti & Enzo Weber, 2017. "Abschätzung von Effekten der Integration von Flüchtlingen: Kurzexpertise für das Bundesministerium für Arbeit und Soziales," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 117, number pbk117.

    Cited by:

    1. Brücker, Herbert & Deuster, Christoph & Fendel, Tanja & Jaschke, Philipp & Keita, Sekou & Freitas Monteiro, Teresa, 2021. "Nach der Machtübernahme der Taliban in Afghanistan: Erfahrungen aus der Vergangenheit und erste Einschätzungen der Folgen für Migration und Integration," IAB-Forschungsbericht 202109, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    2. Bach, Stefan & Brücker, Herbert & Deuverden, Kristina van & Haan, Peter & Romiti, Agnese & Weber, Enzo, 2017. "Fiskalische und gesamtwirtschaftliche Effekte: Investitionen in die Integration der Flüchtlinge lohnen sich (Fiscal and macroeconomic effects: Worthwhile investment in the integration of refugees)," IAB-Kurzbericht 201702, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].

  7. Stefan Bach & Hermann Buslei, 2017. "Aufkommens- und Verteilungswirkungen von Reformen der Abgeltungsteuer: Analyse mit dem Einkommensteuer-Simulations-Modell (EStM) auf Grundlage der Lohn- und Einkommensteuerstatistik 2007/2008," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 124, number pbk124.

    Cited by:

    1. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920, September.

  8. Stefan Bach & Martin Beznoska & Viktor Steiner, 2016. "Wer trägt die Steuerlast in Deutschland? Verteilungswirkungen des deutschen Steuer- und Transfersystems: Forschungsprojekt, gefördert von der Hans-Böckler-Stiftung," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 114, number pbk114.

    Cited by:

    1. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    2. Michael Christl & Monika Koeppl-Turyna & Hanno Lorenz & Dénes Kucsera, 2020. "Redistribution within the tax-benefit system in Austria," JRC Working Papers on Taxation & Structural Reforms 2020-02, Joint Research Centre.
    3. Annabelle Doerr & Sarah Necker, 2021. "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 185-216, November.
    4. Späth Jochen & Schmid Kai Daniel, 2018. "The Distribution of Household Savings in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 238(1), pages 3-32, February.
    5. Leif Jacobs & Lara Quack & Mario Mechtel, 2021. "Distributional Effects of Carbon Pricing by Transport Fuel Taxation," Working Paper Series in Economics 405, University of Lüneburg, Institute of Economics.
    6. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920, September.
    7. Jürgen Bierbaumer & Simon Loretz & Christine Mayrhuber, 2019. "Verteilungswirkungen von Steuern und Sozialbeiträgen 2015," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(5), pages 353-363, May.
    8. Silvia Rocha-Akis & Christine Mayrhuber, 2019. "Umverteilung durch den Staat in Österreich 2015. Einleitende Bemerkungen," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(5), pages 319-322, May.
    9. Bach, Stefan & Brücker, Herbert & Deuverden, Kristina van & Haan, Peter & Romiti, Agnese & Weber, Enzo, 2017. "Fiskalische und gesamtwirtschaftliche Effekte: Investitionen in die Integration der Flüchtlinge lohnen sich (Fiscal and macroeconomic effects: Worthwhile investment in the integration of refugees)," IAB-Kurzbericht 201702, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].

  9. Bach, Stefan & Beznoska, Martin & Steiner, Viktor, 2016. "Wer trägt die Steuerlast? Verteilungswirkungen des deutschen Steuer- und Transfersystems," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 127, number 347.

    Cited by:

    1. European Commission, 2019. "Tax Policies in the European Union: 2020 Survey," Taxation Survey 2020, Directorate General Taxation and Customs Union, European Commission.
    2. Michael Christl & Monika Koeppl-Turyna & Hanno Lorenz & Dénes Kucsera, 2020. "Redistribution within the tax-benefit system in Austria," JRC Working Papers on Taxation & Structural Reforms 2020-02, Joint Research Centre.
    3. Annabelle Doerr & Sarah Necker, 2021. "Collaborative Tax Evasion in the Provision of Services to Consumers: A Field Experiment," American Economic Journal: Economic Policy, American Economic Association, vol. 13(4), pages 185-216, November.
    4. Späth Jochen & Schmid Kai Daniel, 2018. "The Distribution of Household Savings in Germany," Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik), De Gruyter, vol. 238(1), pages 3-32, February.
    5. Leif Jacobs & Lara Quack & Mario Mechtel, 2021. "Distributional Effects of Carbon Pricing by Transport Fuel Taxation," Working Paper Series in Economics 405, University of Lüneburg, Institute of Economics.
    6. Alois Guger, 1996. "Umverteilung durch den Staat in Österreich," WIFO Monatsberichte (monthly reports), WIFO, vol. 69(10), pages 635-652, October.
    7. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920, September.
    8. Jürgen Bierbaumer & Simon Loretz & Christine Mayrhuber, 2019. "Verteilungswirkungen von Steuern und Sozialbeiträgen 2015," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(5), pages 353-363, May.
    9. Silvia Rocha-Akis & Christine Mayrhuber, 2019. "Umverteilung durch den Staat in Österreich 2015. Einleitende Bemerkungen," WIFO Monatsberichte (monthly reports), WIFO, vol. 92(5), pages 319-322, May.
    10. Bach, Stefan & Brücker, Herbert & Deuverden, Kristina van & Haan, Peter & Romiti, Agnese & Weber, Enzo, 2017. "Fiskalische und gesamtwirtschaftliche Effekte: Investitionen in die Integration der Flüchtlinge lohnen sich (Fiscal and macroeconomic effects: Worthwhile investment in the integration of refugees)," IAB-Kurzbericht 201702, Institut für Arbeitsmarkt- und Berufsforschung (IAB), Nürnberg [Institute for Employment Research, Nuremberg, Germany].
    11. Jacobs, Leif & Quack, Lara & Mechtel, Mario, 2022. "Distributional effects of carbon pricing by transport fuel taxation," Energy Economics, Elsevier, vol. 114(C).
    12. Silvia Rocha-Akis & Viktor Steiner & Christine Zulehner, 2016. "Verteilungswirkungen des österreichischen Steuer- und Sozialabgabensystems 2007/2016," WIFO Monatsberichte (monthly reports), WIFO, vol. 89(5), pages 347-359, May.

  10. Stefan Bach & Henriette Houben & Ralf Maiterth & Richard Ochmann, 2014. "Aufkommens- und Verteilungswirkungen von Reformalternativen für die Erbschaft- und Schenkungsteuer: Endbericht; Forschungsprojekt im Auftrag der Bundestagsfraktion Bündnis 90/Die Grünen," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 83, number pbk83.

    Cited by:

    1. Tisch, Daria & Schechtl, Manuel, 2023. "The Gender (Tax) Gap in Parental Transfers. Evidence from Administrative Inheritance and Gift Tax Data," SocArXiv kfetw, Center for Open Science.

  11. Stefan Bach & Peter Haan & Michela Coppola & Johannes Rausch, 2014. "Wirkungen von Rentenreformen auf Rentenbeitrag und Rentenniveau sowie Beschäftigungseffekte der Rentenbeitragsänderung: Forschungsprojekt im Auftrag der Initiative Soziale Marktwirtschaft GmbH - INSM," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 79, number pbk79.

    Cited by:

    1. Börsch-Supan, Axel & Coppola, Michela & Rausch, Johannes, 2014. "Die Rente mit 63: Wer sind die Begünstigten? Was sind die Auswirkungen auf die Gesetzliche Rentenversicherung?," MEA discussion paper series 201417, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.
    2. Börsch-Supan Axel & Coppola Michela & Rausch Johannes, 2015. "Die „Rente mit 63“: Wer sind die Begünstigten?: Was sind die Auswirkungen auf die Gesetzliche Rentenversicherung?," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 16(3), pages 264-288, October.
    3. Rausch, Johannes, 2014. "Was wäre wenn wir Schweden wären? Ist das Schwedische Rentensystem auf Deutschland übertragbar?," MEA discussion paper series 201421, Munich Center for the Economics of Aging (MEA) at the Max Planck Institute for Social Law and Social Policy.

  12. Stefan Bach & Martin Beznoska, 2012. "Aufkommens- und Verteilungswirkungen einer Wiederbelebung der Vermögensteuer: Endbericht; Forschungsprojekt im Auftrag des Ministeriums der Finanzen Rheinland-Pfalz, des Ministeriums für Finanzen und ," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 68, number pbk68.

    Cited by:

    1. Theine, Hendrik, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Paper Series 290, WU Vienna University of Economics and Business.
    2. Wolfgang Scherf & Christian Waldhoff & Christoph Spengel & Frank Streif & Andreas Richter & Lutz Goebel & Nils Schmid & Claudia Neugebauer & Kerstin Schneider, 2013. "Vermögensteuer: Steuergerechtigkeit und zusätzliches Steuereinkommen oder Belastung für den Standort Deutschland?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 66(14), pages 03-24, July.
    3. Paul Eckerstorfer & Viktor Stein & Florian Wakolbinger, 2013. "Steuerreformvorschläge in der Diskussion - Eine Mikrosimulationsanalyse der Aufkommens-, Beschäftigungs- und Verteilungswirkungen für Österreich," Economics working papers 2013-14, Department of Economics, Johannes Kepler University Linz, Austria.
    4. Hendrik Theine, 2019. "The media coverage of wealth and inheritance taxation in Germany," Department of Economics Working Papers wuwp290, Vienna University of Economics and Business, Department of Economics.

  13. Stefan Bach & Martin Beznoska & Viktor Steiner, 2010. "Aufkommens- und Verteilungswirkungen einer Grünen Vermögensabgabe: Forschungsprojekt im Auftrag der Bundestagsfraktion Bündnis 90/Die Grünen," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 59, number pbk59.

    Cited by:

    1. Paul Eckerstorfer & Johannes Halak & Jakob Kapeller & Bernhard Schütz & Florian Springholz & Rafael Wildauer, 2016. "Correcting for the Missing Rich: An Application to Wealth Survey Data," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(4), pages 605-627, December.
    2. Eckerstorfer, Paul & Halak, Johannes & Kapeller, Jakob & Schutz, Bernhard & Springholz, Florian & Wildauer, Rafael, 2014. "Die Vermogensverteilung in Osterreich und das Aufkommenspotenzial einer Vermogenssteuer," Greenwich Papers in Political Economy 18282, University of Greenwich, Greenwich Political Economy Research Centre.

  14. Stefan Bach & Peter Haan & Ralf Maiterth & Caren Sureth, 2004. "Modelle für die Vermögensbesteuerung von natürlichen Personen und Kapitalgesellschaften: Konzepte, Aufkommen, wirtschaftliche Wirkungen ; Endbericht ; Forschungsprojekt im Auftrag der Bundestagsfrakti," DIW Berlin: Politikberatung kompakt, DIW Berlin, German Institute for Economic Research, volume 1, number pbk1.

    Cited by:

    1. Fuest, Clemens & Thöne, Michael & Glasmacher, Gregor, 2008. "Ertragsabhängige und ertragsunabhängige Steuern [Income-dependent and income-independent taxation]," FiFo Reports - FiFo-Berichte 10, University of Cologne, FiFo Institute for Public Economics.

  15. Bach, Stefan & Bartholmai, Bernd, 2002. "Perspektiven der Vermögensbesteuerung in Deutschland," Study / edition der Hans-Böckler-Stiftung, Hans-Böckler-Stiftung, Düsseldorf, volume 82, number 82.

    Cited by:

    1. Jörg Paetzold & Markus Tiefenbacher, 2018. "Distributional and revenue effects of a tax shift from labor to property," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1215-1251, October.
    2. Richard Hauser & Holger Stein, 2004. "Inequality of the Distribution of Personal Wealth in Germany 1973-1998," Microeconomics 0401005, University Library of Munich, Germany.
    3. Henriette Houben & Ralf Maiterth, 2011. "Erbschaftsteuer und Erbschaftsteuerreform in Deutschland: eine Bestandsaufnahme," Vierteljahrshefte zur Wirtschaftsforschung / Quarterly Journal of Economic Research, DIW Berlin, German Institute for Economic Research, vol. 80(4), pages 161-188.

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