메뉴 건너뛰기




Volumn 51, Issue 1, 2005, Pages 159-186

The rise and likely fall of the German income tax, 1958-2005

Author keywords

[No Author keywords available]

Indexed keywords

INCOME DISTRIBUTION; MARKET; STATISTICAL ANALYSIS; TAX SYSTEM;

EID: 27844486958     PISSN: 1610241X     EISSN: None     Source Type: Journal    
DOI: 10.1093/cesifo/51.1.159     Document Type: Review
Times cited : (23)

References (20)
  • 1
    • 27844570927 scopus 로고    scopus 로고
    • Bonn
    • Bundesministerium für Arbeit und Sozialordnung (2001), Statistisches Taschenbuch, Bonn.
    • (2001) Statistisches Taschenbuch
  • 2
    • 0036305743 scopus 로고    scopus 로고
    • The efficient side of progressive income taxation
    • Corneo, G. (2002), "The efficient side of progressive income taxation", European Economic Review 46, 1359-1368.
    • (2002) European Economic Review , vol.46 , pp. 1359-1368
    • Corneo, G.1
  • 4
    • 27844456013 scopus 로고    scopus 로고
    • Wieso Umverteilung? Einsichten aus ökonometrischen Umfragenanalysen
    • B. Genser (ed.), Duncker & Humblot, Berlin
    • Corneo, G. (2004), "Wieso Umverteilung? Einsichten aus ökonometrischen Umfragenanalysen", in: B. Genser (ed.), Finanzpolitik und Umverteilung, Duncker & Humblot, Berlin.
    • (2004) Finanzpolitik und Umverteilung
    • Corneo, G.1
  • 6
    • 0345131399 scopus 로고    scopus 로고
    • Taxes and entrepreneurial activity: Theory and evidence for the U.S.
    • Cullen, J. and R. Gordon (2002), "Taxes and entrepreneurial activity: Theory and evidence for the U.S.", NBER Working Paper No. 9015.
    • (2002) NBER Working Paper No. 9015 , vol.9015
    • Cullen, J.1    Gordon, R.2
  • 9
    • 27844539918 scopus 로고    scopus 로고
    • Changes in the distribution of pre-government and post-government income in Germany 1973-1993
    • R. Hauser and I. Becker (eds.), Springer, Berlin
    • Hauser, R. and I. Becker (2000), "Changes in the distribution of pre-government and post-government income in Germany 1973-1993", in: R. Hauser and I. Becker (eds.), The Personal Distribution of Income, Springer, Berlin.
    • (2000) The Personal Distribution of Income
    • Hauser, R.1    Becker, I.2
  • 13
    • 27844450060 scopus 로고    scopus 로고
    • Taxation and the labor supply: Decisions of the affluent
    • Moffit, R. and M. Wilhelm (1998), "Taxation and the labor supply: Decisions of the affluent", NBER Working Paper No. 6621.
    • (1998) NBER Working Paper No. 6621 , vol.6621
    • Moffit, R.1    Wilhelm, M.2
  • 15
    • 27844607451 scopus 로고    scopus 로고
    • Les hauts revenus face aux modifications des taux marginaux superieurs de l'impot sur le revenu en France, 1970-1996
    • Piketty, T. (1999), "Les hauts revenus face aux modifications des taux marginaux superieurs de l'impot sur le revenu en France, 1970-1996", Economie et Prevision 138-139, 25-60.
    • (1999) Economie et Prevision , vol.138-139 , pp. 25-60
    • Piketty, T.1
  • 17
    • 0031286425 scopus 로고    scopus 로고
    • The correlates of change in international financial regulation
    • Quinn, D. (1997), "The correlates of change in international financial regulation", American Political Science Review 91, 531-551.
    • (1997) American Political Science Review , vol.91 , pp. 531-551
    • Quinn, D.1
  • 18
    • 33846389979 scopus 로고    scopus 로고
    • Reported incomes and marginal tax rates, 1960-2000: Evidence and policy implications
    • Saez, E. (2004), "Reported incomes and marginal tax rates, 1960-2000: Evidence and policy implications", NBER Working Paper No. 10273.
    • (2004) NBER Working Paper No. 10273
    • Saez, E.1
  • 19
    • 0012525035 scopus 로고    scopus 로고
    • Changing income inequality in OECD countries: Updated results from the Luxembourg Income Study (LIS)
    • R. Hauser and I. Becker (eds.), Springer, Berlin
    • Smeeding, T. (2000), "Changing income inequality in OECD countries: Updated results from the Luxembourg Income Study (LIS)", in: R. Hauser and I. Becker (eds.), The Personal Distribution of Income, Springer, Berlin.
    • (2000) The Personal Distribution of Income
    • Smeeding, T.1
  • 20
    • 49549152491 scopus 로고
    • A note on income tax evasion: A theoretical analysis
    • Yitzaki, S. (1974), "A note on income tax evasion: A theoretical analysis", Journal of Public Economics 3, 201-202.
    • (1974) Journal of Public Economics , vol.3 , pp. 201-202
    • Yitzaki, S.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.