The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of … of the year 2001 a dispute arose, centering around the question, whether or not the later stages of the German Income Tax … Reform should be brought forward. The present paper assesses the welfare and macroeconomic consequences of the German Income …

Much of the literature on the effects of estate taxation on charitable bequests has relied on cross sectional data …

the model permits the use of common income concepts across countries and therefore enables one to make informative …

The Whitman Administration’s 30 percent reduction in New Jersey’s personal income taxes from 1994-96 is prominently …

inefficient regulations? This Article suggests that schemes of progressive taxation, in which marginal tax rates increase with … taxable income, may be seen as a useful incentive strategy to bribe Leviathan from imposing inefficient regulations. Income …. Of course, progressive taxation imposes its own incentive costs, by reducing the subject's private gains. However, these …

We wish to study optimal dynamic nonlinear income taxes. Do real world taxes share some of their features? What policy … prescriptions can be made? We study a two period model, where the consumers and government each have separate budget constraints in … the two periods, so income cannot be transferred between periods. Labor supply in both periods is chosen by the consumers …

This paper studies the Ramsey problem of optimal labor income taxation in a simple model economy which deviates from a … distortion the Ramsey tax prescription is to set the labor income tax rate lower than its competitive market analogue; (2 …