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Weitere Publikationen: Marian Fink (5 Treffer)

Marian Fink, Jitka Janová, Danuše Nerudová, Jan Pavel, Margit Schratzenstaller, Friedrich Sindermann-Sienkiewicz, Martin Spielauer
Intereconomics – Review of European Economic Policy, 2019, (3), S.146-154, https://rdcu.be/bFkuW
The design of tax systems has a considerable impact on the personal distribution of income and wealth at the household and the individual level. Due to gender-differentiated socio-economic conditions, taxation may affect men and women differently. One of the most important areas of taxation is the personal income tax, which may have a gender-differentiated effect on work incentives and influence the distribution of paid and unpaid work between men and women. The paper presents an overview of the microsimulation results for selected provisions of the personal income tax system done with EUROMOD (a tax-benefit microsimulation model for the European Union) for six selected Member States: Germany, Austria, Spain, Czech Republic, United Kingdom and Sweden.
in: Rudolf Mosler, Walter Pfeil (Hrsg.), Mindestlohn im Spannungsfeld zwischen Kollektivvertragsautonomie und staatlicher Sozialpolitik
Buchbeiträge, ÖGB-Verlag, Dezember 2016
Online seit: 06.12.2016 0:00