. 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 …

in risk, differences in the tax treatment of individual capital income and imperfections in the international flow of …

in risk, differences in the tax treatment of individual capital income and imperfections in the international flow of …

This paper reviews what we know from economic theory and evidence about who bears the burden of the corporate income …

Recent data present a puzzle: the ratio of corporate tax losses to positive income was much higher around 2001 than in … in the 1990s and recent temporary tax provisions that might have had important effects on taxable income. We find that …