Arbeitspapier

Benefits and problems of linking micro and macro models - evidence from a flat tax analysis

The aim of this paper is to describe the state-of-the-art in simulation and to illustrate benefits and problems of linking micro and macro models by analysing flat tax proposals for Germany. The analysis shows that a personal income flat tax can indeed overcome the fundamental equity efficiency trade-off while simultaneously increasing the tax revenue. However, this result does not hold for a flat tax combining a personal income flat tax with a corporate cash flow flat tax, even when allowing for an ex-post loss in revenue as the top of the distribution still gains the most.

Sprache
Englisch

Erschienen in
Series: ISER Working Paper Series ; No. 2009-02

Klassifikation
Wirtschaft

Ereignis
Geistige Schöpfung
(wer)
Peichl, Andreas
Ereignis
Veröffentlichung
(wer)
University of Essex, Institute for Social and Economic Research (ISER)
(wo)
Colchester
(wann)
2009

Handle
Letzte Aktualisierung
10.03.2025, 11:44 MEZ

Datenpartner

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ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Arbeitspapier

Beteiligte

  • Peichl, Andreas
  • University of Essex, Institute for Social and Economic Research (ISER)

Entstanden

  • 2009

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