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  • 1
    Publication Date: 2016-02-08
    Description: Nach den Wahlen im September sind größere Änderungen beim Einkommensteuertarif zu erwarten. Ferner wird häufig gefordert, Familien mit Kindern stärker zu fördern. Aus diesem Anlass hat das DIW Berlin einige Änderungsvorschläge hinsichtlich ihrer gesamtwirtschaftlichen Auswirkungen analysiert. Durch die Auswahl soll keine politische Wertung vorgenommen werden, sondern es werden Vorschläge betrachtet, die in der aktuellen politischen Debatte besondere Prominenz genießen. Untersucht wurden die einmalige Rückgabe progressionsbedingter Steuermehreinnahmen, eine Indexierung des Einkommensteuertarifs, die Einführung einer weiteren Progressionsstufe im Einkommensteuertarif für hohe Einkommen sowie eine Erhöhung von Kindergeld und Kinderfreibetrag. Von diesen untersuchten Maßnahmen hat lediglich die Indexierung des Einkommensteuertarifs nachhaltige Effekte auf die Wirtschaftsleistung. Dies würde eine dauerhafte Entlastung der Steuerzahler bedeuten und die Nettoeinkommen würden permanent stärker zulegen.
    Description: Major changes in income tax rates are expected after the September elections. There have also been frequent calls to provide more support for families with children. Consequently, DIW Berlin has analyzed several proposed amendments in terms of their overall economic impact. The choice of proposal does not constitute a political evaluation. The proposals considered are those that enjoy special prominence in the current political debate. The study examined the one-off rebate on additional progression-related tax revenues, the indexing of income tax rates, the introduction of a further progression stage in the income tax rate for high incomes, and an increase in child benefit and child tax credits. Of the measures studied, only indexing income tax rates has a lasting effect on economic performance. This would mean long-term relief for taxpayers and a permanent increase in net income.
    Keywords: E27 ; E62 ; H2 ; ddc:330 ; forecasting and simulation ; fiscal policy ; tax reform
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
    Type: doc-type:article
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  • 2
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    New York, NY: Springer US | ZBW – Leibniz Information Centre for Economics Kiel, Hamburg
    Publication Date: 2020-01-25
    Description: The benefits of dual apprenticeship programs are usually discussed in the context of reducing structural unemployment rates, especially among the young. Related to this, the long-run benefits of dual apprenticeship programs are extensively analyzed in the literature. However, empirical evidence regarding the short-run effects of the business cycle on the number of apprenticeships is scarce. In this paper, we use panel-data at the German federal states level ranging from 1999 through 2012 to analyze the effects of the business cycle on the number of new apprenticeship contracts. Using different sample periods and model specifications, we do not find a robust and significant effect of the business cycle on apprenticeships. Hence, the apprenticeship system seems to dampen the volatility of youth unemployment.
    Keywords: ddc:330 ; Economic Fluctuations ; Education ; Hiring ; Unemployment
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
    Type: doc-type:article
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