principles, instruments, target groups and governance in Germany, France, the Netherlands, Switzerland, the United Kingdom, the …

external threat points (divorce) into the microsimulation of tax policy reforms in France. Following the suggestion of McElroy …

paper is to describe the state-of-the-art in simulation and to demonstrate the benefits of linking both model types … modelling flat tax reform proposals for Germany. Taking the general equilibrium effects into account has important implications …

France have flatter wealth gradients. …

population of immigrant pupils: Australia, Canada, France, Germany, the Netherlands, New Zealand, Sweden, Switzerland, the UK and … the USA. The first step of the analysis shows how far countries differ regarding immigrants' educational disadvantage. In …

This paper estimates the causal effect of corporate tax hikes on firm investment based on more than 1,400 local tax … changes. By observing planned and realized investment volumes in a representative sample of German manufacturing firms, we can … study how tax hikes induce firms to revise their investment decisions. On average, the share of firms that invest less than …