The Resource Verteilungswirkungen der Familienbesteuerung und familienbezogener Transferleistungen in Österreich und Deutschland = distributive effects of family taxation and family-related transfer payments in Austria and Germany

Verteilungswirkungen der Familienbesteuerung und familienbezogener Transferleistungen in Österreich und Deutschland = distributive effects of family taxation and family-related transfer payments in Austria and Germany

Label
Verteilungswirkungen der Familienbesteuerung und familienbezogener Transferleistungen in Österreich und Deutschland = distributive effects of family taxation and family-related transfer payments in Austria and Germany
Title
Verteilungswirkungen der Familienbesteuerung und familienbezogener Transferleistungen in Österreich und Deutschland = distributive effects of family taxation and family-related transfer payments in Austria and Germany
Creator
Subject
Language
eng
Summary
The Austrian and German concepts of family income taxation differ substantially. Using a model simulation with three representative families, the authors argue that, despite these differences, the combined effects of tax- and non-tax family benefits are quite similar in Austria and Germany
Citation source
In: Steuer und Wirtschaft International. - Wien. - Vol. 22 (2012),
http://library.link/vocab/creatorName
Haring, M.
Geographic coverage
  • European Union
  • Europe
Language note
German
http://library.link/vocab/subjectName
  • family taxation
  • individual income tax
Label
Verteilungswirkungen der Familienbesteuerung und familienbezogener Transferleistungen in Österreich und Deutschland = distributive effects of family taxation and family-related transfer payments in Austria and Germany
Instantiates
Publication
Label
Verteilungswirkungen der Familienbesteuerung und familienbezogener Transferleistungen in Österreich und Deutschland = distributive effects of family taxation and family-related transfer payments in Austria and Germany
Publication

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