. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the … data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro …

This paper investigates the effect of fiscal equalization on the efficiency properties of corporate income tax rates … condition, but combining tax revenue and private income equalization does, regardless of which taxation principle is implemented …. Under Formula Apportionment, tax base equalization is superior to tax revenue equalization if the wage income externality is …

This paper contributes to resolving the puzzle that in practice most countries use ad valorem (corporate income …

income, instead of the unit tax on capital considered in previous studies. We employ a tax competition model with fiscal … performs even worse, but combined with equalization of private income it implements the efficient tax rates on corporate income. …