Professions, entrepreneurs, employees and the new German tax cut reform 2000 - A MICSIM microsimulation analysis of distributional impacts Reportar como inadecuado




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Abstract

With the tax reform 2000 Germany has seen the implementation of the most ambitious tax reductionprogramme in its post-war history. In the period from 1998 to 2005, taxpayers will benefitsubstantially from net tax relief more than DM 100 billions in total. It is expected, that privateconsumption and investment are stimulated - two essential requirements for promoting growth andemployment.Under the aspect of the tax reform 2000 and the ‘Karlsruher Entwurf’ an expert draft on furtherincome tax reform approaches compared to the former taxbase system we investigate in our paperoverall and distributional and redistributional impacts on the self employed professions free lancersand entrepreneurs and employees besides other socioeconomic grouping like gender and family type.In addition, a decomposition analysis based on a generalized entropy approach quantifies thesocioeconomic subgroups’ inequality contribution to overall inequality.Together with the recent poverty and wealth report for our government, this is the first time that theanonymized microdata records of the German Income Tax Statistic can be used by researchers withinthe Federal Statistical Office. Such a microdata file is essential for analysing above all the oftenneglected situation of the self-employed; in traditional surveys, where, in principle, firm informationyielding the final income and taxes to be paid are not available for the self-employed.Keywords: microsimulation, German tax reform, Karlsruhe proposal, self-employed, professions,entrepreneurs, employees, distributional and redistributional policy impacts, inequality anddecomposition of inequality



Item Type: MPRA Paper -

Original Title: Professions, entrepreneurs, employees and the new German tax cut reform 2000 - A MICSIM microsimulation analysis of distributional impacts-

Language: English-

Keywords: microsimulation, German tax reform, Karlsruhe proposal, self-employed, professions, entrepreneurs, employees, distributional and redistributional policy impacts, inequality and decomposition of inequality-

Subjects: D - Microeconomics > D3 - Distribution > D31 - Personal Income, Wealth, and Their DistributionsD - Microeconomics > D3 - Distribution > D30 - GeneralJ - Labor and Demographic Economics > J2 - Demand and Supply of Labor > J23 - Labor Demand-





Autor: Joachim, Merz

Fuente: https://mpra.ub.uni-muenchen.de/6345/







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