; 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 …

.2.Consumption tax cuts and transfers to households primarily stabilize private con-sumption, and subsidies prevent firm defaults …

pricing generates a recession initially as production costs rise. Benefits from lower emissions damage materialize only in the … shorter and long-run benefits are larger if more regions levy a price on emissions. However, for non-participating regions …

modelEMuSeto analyze the effects of financing a labor tax reduction through higher consumption, energy or emissions taxation … taxation as a financing instrument. As demand shifts towards sectors less affected by the tax shift, the aggregate economic …