; 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 …

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 …

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 …

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 …

shifting and tax avoidance. A recent OECD study estimates the worldwide corporate tax losses to lie between 4 and 10 percent of … the revenues. Applied to Germany, this would reflect between 3 and 7 billion Euro or maximum 1 percent of total tax …

Politicians accuse corporations of sneakily shifting their profits to tax havens. In fact, tax revenues in low-tax … Germany and France is not slow. Interestingly, EU countries which favor the unanimity rule in tax issues show higher growth … rates in tax revenue than countries preferring a qualified majority system. …