Year: 1988
Author: Hinterberger, Friedrich, Müller, Klaus
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 108 (1988), Iss. 3 : pp. 355–369
Abstract
First of all, this study reveals, why the range of the so-called "linear progression" of the planned German income tax schedule for 1990 is delayed progressive, according to the tax criteria, although the liability progression and the residual income progression exhibit downward and upward sloping branches. In contrast to the distributory effects of previous income tax schedules, this tax reform brings about two different sets of ranges of income: in the first set (which embraces the "lower" and the "upper middle" range) a considerable relief for income ensues, while in the second set there is only a feeble relief, whereby the limits of those two ranges depend on the criterion that is chosen.
Journal Article Details
Publisher Name: Global Science Press
Language: Multiple languages
DOI: https://doi.org/10.3790/schm.108.3.355
Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 108 (1988), Iss. 3 : pp. 355–369
Published online: 1988-03
AMS Subject Headings: Duncker & Humblot
Copyright: COPYRIGHT: © Global Science Press
Pages: 15
Author Details
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Mikrosimulation statt Tarifanalyse
Essen, U. van | Kaiser, H. | Spahn, P. B.Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 110 (1990), Iss. 1 P.126
https://doi.org/10.3790/schm.110.1.126 [Citations: 0] -
Tarifanalyse versus Mikrosimulation
Hinterberger, F. | Müller, K.Journal of Contextual Economics – Schmollers Jahrbuch, Vol. 110 (1990), Iss. 1 P.122
https://doi.org/10.3790/schm.110.1.122 [Citations: 0]