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
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Englisch
- Erschienen in
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Series: ISER Working Paper Series ; No. 2009-02
- Klassifikation
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Wirtschaft
- Ereignis
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Geistige Schöpfung
- (wer)
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Peichl, Andreas
- Ereignis
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Veröffentlichung
- (wer)
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University of Essex, Institute for Social and Economic Research (ISER)
- (wo)
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Colchester
- (wann)
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2009
- Handle
- Letzte Aktualisierung
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10.03.2025, 11:44 MEZ
Datenpartner
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Objekttyp
- Arbeitspapier
Beteiligte
- Peichl, Andreas
- University of Essex, Institute for Social and Economic Research (ISER)
Entstanden
- 2009