We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … returns data. We derive a measure of economic income from taxable gross income as reported in the tax returns. Thanks to … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

We analyze the taxation of top personal incomes in Germany on the basis of an integrated data file of individual tax … includes all taxpayers in the top percentile of the gross income distribution. We show that despite substantial tax base … erosion and significant reductions of top statutory marginal tax rates, German income taxation has remained effectively …

(EOp) framework for analysing optimal income taxation. EOp optimal tax rules seek to equalise income differentials arising … Italy is used to simulate and identify optimal tax rules within classes of two- and three-parameter tax rules. A rather … striking result of the analysis is that the optimal tax rule turns out to be the pure lump-sum tax, under Roemer's pure EOp …

, under the constraint of constant total net tax revenue, the effects of various hypothetical tax-transfer reforms which …

Italy is employed to simulate and identify income tax-transfer rules that are optimal according to the extended EOp … criterion. We look for second-best optimality, i.e. the tax-transfer rules are not allowed to depend on family background, they … individualized) lump-sum transfer (positive or negative) and by one or two marginal tax rates. A rather striking result of the …

This paper is published as Chapter 7 of Handbook of Microsimulation Modelling edited by Cathal O''Donoghue, and issued … detailed discussion in relation to the development of the field of labour supply focused microsimulation models and … for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of …

responses in microsimulation models. The paper focus attention on two methodologies for modelling labour supply: 1) The discrete … models for policy simulation in terms of producing and interpreting simulation outcomes, outlining an extensive literature of … responses but also for identifying optimal tax-benefit systems, given some of the challenges of the theoretical approach …

We propose a theory of tax centralization and inter governmental grants in politico-economic equilibrium. The cost of … the local level. This renders the degree of tax centralization and the tax burden determinate even if none of the …

policy. The model predicts population ageing to lead to larger social security systems, but eventually lower benefits per … retiree. Under realistic parameter values, it predicts a social-security tax rate close to the actual one, but higher than the … Ramsey tax rate. Closed-form solutions for the case with endogenous labor supply, tax distortions, and multiple policy …