Welfare Effects of Dynamic Tax Reforms

Fehr, Hans

ISBN 10: 3161470168 / ISBN 13: 9783161470165

Published by Mohr Siebeck 06.1999., 1999

About this Item

268 S. Various fiscal reform packages are presently on the political agenda in Germany. In his work, Hans Fehr develops a consistent framework for examining the consequences of these for distribution and efficiency. More specifically, he analyzes reform proposals for personal income and corporate taxes and for the German pension system as well as the deficit policy. This quantitative analysis is based on a dynamic simulation model of the Auerbach-Kollikoff type which features a number of innovations: complex progressive income taxes and pension contributions, intragenerational heterogeneity and the disaggregation of the effects on welfare into individual redistribution and efficiency components. The numerical simulations indicate that the existing excess burdens of the tax system are quite high in Germany and that especially progressive consumption taxation and minimum pensions financed by contributions might be some interesting reform options for the future. Sprache: Englisch Gewicht in Gramm: 590.

Seller Inventory # 356132

Bibliographic Details

• Title: Welfare Effects of Dynamic Tax Reforms
• Publisher: Mohr Siebeck 06.1999.
• Publication Date: 1999
• Language: English
• ISBN 10: 3161470168
• ISBN 13: 9783161470165
• Binding: gebunden
• Condition: Sehr gut
• Weight: 590 grams
• Seller catalogs:
  • Alle Bücher

About this title

Synopsis

Various fiscal reform packages are presently on the political agenda in Germany. In his work, Hans Fehr develops a consistent framework for examining the consequences of these for distribution and efficiency. More specifically, he analyzes reform proposals for personal income and corporate taxes and for the German pension system as well as the deficit policy. This quantitative analysis is based on a dynamic simulation model of the Auerbach-Kollikoff type which features a number of innovations: complex progressive income taxes and pension contributions, intragenerational heterogeneity and the disaggregation of the effects on welfare into individual redistribution and efficiency components. The numerical simulations indicate that the existing excess burdens of the tax system are quite high in Germany and that especially progressive consumption taxation and minimum pensions financed by contributions might be some interesting reform options for the future.

About the Author

Hans Fehr, Born 1962; 1983-89 studied economics at the University of Regensburg and Boulder/Colorado; 1989-98 wiss. Assistent at the Universities of Regensburg and Tubingen; 1992 Promotion; 1998 habilitation.