We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as "fair" we compare the equivalent...

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...

The trend of increasing inequality in the distribution of income and wealth in most developed countries has led to calls for corrective tax increases for the rich and wealthy. Such calls are often confronted with the claim that higher taxes on top personal incomes, corporate income and wealth...

In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis intensiv diskutiert. Resultat dieser Diskussion war eine Änderung der öffentlichen Stellungnahmen der Wirtschaftsprüfer in Richtung der zwingenden Integration persönlicher...

We apply a monopoly trade union model and analyze employment, wage and budgetary effects of (i) an inflow of migrant workers and (ii) an increase in the labor market participation rate of migrants. Per assumption, natives and migrants solely differ with respect to the level of benefit claims in...