Refine
Has Fulltext
- no (366) (remove)
Year of publication
- 2012 (366) (remove)
Document Type
- Article (168)
- Doctoral Thesis (91)
- Monograph/Edited Volume (71)
- Review (18)
- Other (6)
- Preprint (6)
- Part of a Book (3)
- Habilitation Thesis (1)
- Part of Periodical (1)
- Postprint (1)
Language
- German (366) (remove)
Keywords
- Erbschaft (2)
- Reichtum (2)
- Vermögen (2)
- Achilles tendon (1)
- Agenda Control (1)
- Agenda Powers (1)
- Angewandte Linguistik (1)
- Assessment (1)
- Aufsatzsammlung (1)
- Authoritarianism (1)
Institute
- Wirtschaftswissenschaften (54)
- Department Erziehungswissenschaft (44)
- Institut für Romanistik (41)
- Historisches Institut (32)
- Sozialwissenschaften (24)
- Institut für Germanistik (23)
- Institut für Biochemie und Biologie (14)
- Institut für Chemie (13)
- Öffentliches Recht (13)
- Philosophische Fakultät (12)
"Den Geist der Epoche bezeugen..." : 20 Jahre WeltTrends - Zeitschrift für internationale Politik
(2012)
The present paper investigates potential fiscal and distributional effects which emerge due to four reform scenarios on the German income tax rate. The analysis is based on a static simulation model for the German tax system using income tax micro-data. The data shows that changing the present progressive tax system to a flat-tax, which was proposed by the FDP in 2010, could reduce the tax revenue by 15 billion Euro. Such a tax regime would increase the unequal distribution and polarisation of net incomes. The IW Koln suggested an alternative tax rate in 2008. This regime would increase unequal distribution and polarisation of disposable incomes to a greater extent than the FDP-tax rate. An implementation of this income tax scale would go along with losses in tax revenue of 18.8 billion Euro. Likewise, the implementation of a 2009 SPD tax rate proposal would reduce tax revenue by 14.8 billion Euro. Although this regime would reduce unequal distribution, the effect on the polarization of disposable incomes is not definitely predictable. In contrast to all the other scenarios, the realisation of the recent SPD tax rate proposal from 2011 could enlarge tax revenue by 4.7 billion Euro. This tax regime would reduce unequal distribution and polarisation of disposable incomes even more than the present tax system.
This paper investigates the role of ability profiles and profiles of vocational interests at the transition from "Realschule" (lower secondary level) into the academic and vocational oriented "Gymnasium" (upper secondary track) school. Based on Guttman's (1954) radex model of cognitive and academic abilities as well as Holland's (1997) circumplex model of vocational interests, we developed statistical models for assessing individual differences in intraindividual profiles. The empirical results underscore the validity of our profile approach. Particularly (1) profiles derived on basis of test scores, grades, and interests were associated with all educational choices under consideration, and (2) decisions for different gymnasia types were systematically and meaningfully associated with individual profile parameters. In addition (3) criterion correlations of interest and ability measures could be explained by individual profile parameters.