Arbeitspapier
Hat die Flat Tax eine indirekte Progression?
Eine Flat Tax wird immer wieder als Alternative zur progressiven Einkommensteuer empfohlen. Sie würde zur Steuervereinfachung beitragen und die negativen Anreizeffekte steigender Grenzsteuersätze beseitigen. Die Besteuerung nach der Leistungsfähigkeit und die gewünschte Umverteilung seien aufgrund der indirekten Progression der Flat Tax nicht fundamental gefährdet. Aber ist die Flat Tax überhaupt indirekt progressiv?
- Language
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Deutsch
- Bibliographic citation
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Series: Finanzwissenschaftliche Arbeitspapiere ; No. 97
- Classification
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Wirtschaft
- Event
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Geistige Schöpfung
- (who)
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Scherf, Wolfgang
- Event
-
Veröffentlichung
- (who)
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Justus-Liebig-Universität Gießen, Fachbereich Wirtschaftswissenschaften
- (where)
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Gießen
- (when)
-
2017
- Handle
- Last update
-
10.03.2025, 11:41 AM CET
Data provider
This object is provided by:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Arbeitspapier
Associated
- Scherf, Wolfgang
- Justus-Liebig-Universität Gießen, Fachbereich Wirtschaftswissenschaften
Time of origin
- 2017
Other Objects (12)
Hat die Flat Tax eine indirekte Progression?
Measurement of effective tax progression
Tax progression and the wage curve
How tax progression affects effort and employment
Structural and cyclical effects of tax progression
Structural and cyclical effects of tax progression
Progressive tax reforms in flat tax countries
Effective tax rates under IP tax planning
Progressive tax reforms in flat tax countries
Tax progression: International and intertemporal comparison using LIS data
Tax progression: International and intertemporal comparisons using LIS data
Why Is the Corporate Tax Rate Lower than the Personal Tax Rate?
Hat die Flat Tax eine indirekte Progression?
Measurement of effective tax progression
Tax progression and the wage curve
How tax progression affects effort and employment
Structural and cyclical effects of tax progression
Structural and cyclical effects of tax progression
Progressive tax reforms in flat tax countries
Effective tax rates under IP tax planning
Progressive tax reforms in flat tax countries
Tax progression: International and intertemporal comparison using LIS data
Tax progression: International and intertemporal comparisons using LIS data
Why Is the Corporate Tax Rate Lower than the Personal Tax Rate?
Hat die Flat Tax eine indirekte Progression?
Measurement of effective tax progression
Tax progression and the wage curve
How tax progression affects effort and employment
Structural and cyclical effects of tax progression
Structural and cyclical effects of tax progression
Progressive tax reforms in flat tax countries
Effective tax rates under IP tax planning
Progressive tax reforms in flat tax countries
Tax progression: International and intertemporal comparison using LIS data
Tax progression: International and intertemporal comparisons using LIS data