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Normative Theorien der Steuerdisziplin der Selbständigen : eine Analyse des Zensitenverhaltens.
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ISBN: 3700100884 9783700100881 Year: 1974 Volume: 294/2 2 Publisher: Wien Österreichische Akademie der Wissenschaften


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Normative Theorien der Steuerdisziplin der Selbständigen : eine Analyse des Zensitenverhaltens
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Year: 1974 Publisher: Wien Oesterreichische Akademie der Wissenschaften

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Normative theorien der steuerdisziplin der selbstaendigen. eine analyse des zensitenverhaltens
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Year: 1974

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Welfare economics of the second best
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ISBN: 3211819428 Year: 1986 Publisher: Wien : Springer,

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Steuern, Steuerreform und Einkommensverteilung
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ISBN: 3540502947 Year: 1988 Publisher: Berlin : Springer,

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Rational choice and the relevance of irrelevant alternatives
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Year: 1996 Publisher: Tilburg Tilburg University

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Economics


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Testing decision rules for multiattribute decision making
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Year: 1996 Publisher: Tilburg Tilburg University

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Economics


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Steuern und Soziale Sicherung in Deutschland : Reformvorschlage und deren finanzielle Auswirkungen
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ISBN: 1281069868 9786611069865 3790816906 Year: 2006 Publisher: Heidelberg : Physica-Verlag,

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Ausgehend von der gegenwärtigen Situation Deutschlands im Bereich der Steuer- und Sozialpolitik untersucht dieses Buch deren Ursachen und analysiert Vorschläge für Steuerreformen und Reformen des sozialen Sicherungssystems und seiner Teile. Mit Hilfe von Mikrosimulationsmodellen werden die gängigen Steuerreformvorschläge, die nachgelagerte Besteuerung der Renten, die Familienpolitik und Reformvorschläge der Krankenversicherung untersucht. Darüber hinaus wird der Reformvorschlag einer Flat Tax mit Sozialkomponente unterbreitet und ebenfalls mittels eines Mikrosimulationsmodells durchgerechnet. Dieser Vorschlag würde eine Reform des Steuersystems und des sozialen Sicherungssystems aus einem Guss bedeuten.

Advances in public economics : utility, choice and welfare: a Festschrift for Christian Seidl.
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ISBN: 1280612142 9786610612147 0387257063 0387257055 1441938206 9780387257051 Year: 2005 Volume: 38 Publisher: Dordrecht Springer

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This Festschrift in honor ofChristian Seidl combines a group of prominent authors who are experts in areas like public economics, welfare economic, decision theory, and experimental economics in a unique volume. Christian Seidl who has edited together with Salvador Barber` a ` and Peter Hammond the Handbook of Utility Theory (appearing at Kluwer Academic Publishers/Springer Economics), has dedicated most of his research to utility and decision theory, social choice theory, welfare economics, and public economics. During the last decade, he has turned part of his attention to a research tool that is increasingly gaining in importance in economics: the laboratory experiment. This volume is an attempt to illuminate all facets of Christian Seidl’s ambitious research agenda by presenting a collection of both theoretical and expe- mental papers on Utility,Choice,andWelfare written by his closest friends, former students, and much valued colleagues. Christian Seidl was born on August 5, 1940, in Vienna, Austria. Beginning Winter term 1962/63, he studied Economics and Business Administration at the Vienna School of Economics (then “Hochschule fff¨ ur ¨ Welthandel”). 1966 he was awarded an MBA by the Vienna School of Economics and 1969 a doctoral degree in Economics. In October 1968 Christian became a research assistant at the Institute of Economics at the University of Vienna. 1973 he acquired his habilitation (right to teach) in Economics — supervised by Wilhelm Weber — from the Department of Law and Economics of the University of Vienna. He was awarded the Dr.


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Tax progression in OECD countries : an integrative analysis of tax schedules and income distributions
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ISBN: 3642283160 3642283179 1299337066 Year: 2012 Publisher: Berlin ; New York : Springer,

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This is the first book that performs international and intertemporal comparisons of uniform tax progression with empirical data. While conventional measures of tax progression suffer from serious disadvantages for empirical analyses, this book extends uniform measures to progression comparisons of countries with different income distributions. Tax progression is analyzed in terms of Lorenz curve and Suits curve equivalents of net incomes and taxes. The authors derive six distinct definitions of the relation "is more progressive than", which are then utilized for an empirical analysis of 13 countries included in the Luxembourg Income Study (LIS). In two thirds of all international comparisons of tax progression, the authors report a clear ranking of the respective countries in terms of progression dominance. Tax based definitions of greater progressivity perform best. These observations are yet reinforced by statistical tests. The book also provides an account of the institutional background of the involved countries in order to facilitate the interpretation of the data. Moreover, the authors conduct intertemporal comparisons of tax progression for selected countries and perform a sensitivity analysis with respect to the parameterization of the equivalence scale.

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