; 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 …

over the period is available, we look at the development of tax benefits for households and firms. We can show that data …The Global Tax Expenditures Database (https://GTED.net/) collects national reports on tax expenditures for 101 … countries for the period from 1990 to the present. Based on these data, the development of tax expenditures in the 38 OECD …

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

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. …

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 …

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

We study the economic consequences of anti-loss trafficking rules, which disallow the use of loss carry-forwards as tax … tax losses reduces the number of M&As with loss-making targets by 22%. We further observe decreases in birth and survival …

Anti-tax loss trafficking rules disallow the use of loss carryforwards after a change in ownership or activity (such as … States from 1999 to 2014. My findings suggest that strict anti-tax loss trafficking rules indeed impair VC funding …