; wealth distribution ; microsimulation …

die Steuerlast in Deutschland? - Verteilungswirkungen des deutschen Steuer- und Transfersystems" (Who bears the tax burden … in Germany? - Distributional Analyses of the German tax and transfer system). Financial support from the Hans Böckler …

Following a Federal Constitutional Court sentence, wealth tax has not been levied in Germany since 1997. A possible … wealth. DIW Berlin has analyzed the revenue from such a wealth tax. Since wealth in Germany is highly concentrated among the … consideration possible adjustments and avoidance by those subject to the wealth tax, it still promises additional tax revenue of 11 …

A comprehensive, microdata-based analysis of the German tax system’s distributional effects in 2015 shows that the … total tax burden from direct and indirect taxes is slightly progressive on higher income, but regressive in the lower … generate almost half of Germany’s tax revenues have a highly regressive effect. In relation to income, they burden low earners …

and tax policy. In this paper, I provide a test of the income pooling hypothesis using administrative cross …

Following a Federal Constitutional Court sentence, wealth tax has not been levied in Germany since 1997. A possible … wealth. DIW Berlin has analyzed the revenue from such a wealth tax. Since wealth in Germany is highly concentrated among the … consideration possible adjustments and avoidance by those subject to the wealth tax, it still promises additional tax revenue of 11 …

This study provides an overview of current political developments in the tax competition debate, emphasizing the … consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized … countries in recent years. Subsequently, we discuss various international tax policy counter-reactions, namely the Anti-Tax …

greater risk. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous tax shock, we observe that … years. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in … transmitting managerial tax shocks to mutual funds. …

their own tax interests. By exploiting the enactment of the American Taxpayer Relief Act 2012 as an exogenous shock of …. Such tax-induced behavior is associated with negative fund performance. We highlight the role of co-investment in … transmitting managerial tax shocks to mutual funds. …

corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable companies. However, other …