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Optimale Einkommensumverteilung durch Arbeitsangebotsreaktionen

Optimale Einkommensumverteilung durch Arbeitsangebotsreaktionen

          
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About the Book

Masterarbeit aus dem Jahr 2018 im Fachbereich BWL - Review of Business Studies, Note: 1,3, FernUniversität Hagen, Sprache: Deutsch, Abstract: Die Besteuerung des Gehalts stellt eine der wichtigsten Einnahmequellen zur Finanzierung öffentlicher Ausgaben und der Versorgung der Gesellschaft mit öffentlichen Gütern und Dienstleistungen dar. Der Umfang der zu zahlenden Steuern ist nicht nur abhängig vom Einkommen, sondern auch vom Umfang der öffentlichen Güter und Dienstleistungen, die jedes Individuum in Anspruch nehmen kann. In Sozialstaaten wie Deutschland, Frankreich und den skandinavischen Ländern, beträgt die gesamte Einkommenssteuerlast, unter Berücksichtigung der Lohnsteuer und der Sozialversicherungsbeiträge, über 50%, während in anderen Länder die Steuerlast deutlich niedriger ausfällt. Der große Anteil der Einkommenssteuerlast dürfte erhebliche negative Auswirkungen auf den Arbeitsanreiz haben. Es ist daher wichtig, das Verhalten der Arbeitnehmer zu verstehen, um ein optimales Steuersystem zu konzipieren. Je empfindlicher das Arbeitsangebot auf die Änderung des Nettoeinkommens reagiert, desto niedriger muss der optimale Steuersatz angesetzt werden. Andernfalls verleiten die hohen Steuersätze betroffene Steuerzahler dazu, ihren Arbeitseinsatz zu kürzen und somit ihr steuerpflichtiges Einkommen zu minimieren. Diese Empfindlichkeit wird Elastizität genannt und variiert erheblich im Hinblick auf die Geschlechter-, Alters- und Einkommensgruppen. Diese Arbeit gibt einen Überblick über die Modelle, die zur optimalen Einkommensbesteuerung hinsichtlich der intensiven und extensiven Arbeitsangebotsreaktionen entwickelt wurden. Anhand des Ansatzes von Saez wird gezeigt, wie zwei Arten von Arbeitsangebotsreaktionen in einem Modell berücksichtigt werden können, und welche Auswirkungen diese Reaktionen auf die Bestimmung der Steuerhöhe und das sozialen Wohlfahrtsgewicht haben. Das Modell von Saez (2002) richtet sich allein an der Besteuerung der individuellen Einkommen a


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Product Details
  • ISBN-13: 9783346153982
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 72
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3346153983
  • Publisher Date: 27 Apr 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 109 gr


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