expectations, a structural labor demand model, and a tax-benefit microsimulation model. Our findings show that as of September 2020 …. However, the tax benefit system and discretionary policy responses to the crisis act as important income stabilizers, since …

Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … the EU. Besides statutory tax rates, several other characteristics of national enterprise tax systems are gradually … reduction of the tax burden on profits and capital income vis-à-vis labour income. At the same time enterprise taxes are …

Does parental wealth inequality impact next generation labor income inequality? And does a tax on parental wealth …. The estimated hypothetical wage distribution without the wealth tax is more unequal. Moreover, suggestive evidence …

simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax …The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the … business tax files. We simulate essential elements of the business tax reform 2008 proposed by the German government. The …

This paper presents the properties of optimal piecewise linear tax systems for two-earner households, based on joint …

. The robot tax exploits general-equilibrium effects to compress the wage distribution. Wage compression reduces income-tax … distortions of labor supply, thereby raising welfare. In the calibrated model, the optimal robot tax for the US is positive and … generates small welfare gains. As the price of robots falls, inequality rises but the robot tax and its welfare impact become …

their income, finding, for instance, an effective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers … in 2001. This result contrasts sharply with the legislated top marginal income tax rate of 48.5%. We subject the results … measurement of effective tax rates, we provide values for what we term the comprehensive nominal tax rate" (CNTR) and show that …

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 …

fiscal point of view. In this context we discuss the cushioning effect of the tax-benefit system and the conditions under …