; 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 …

An analysis of the distribution of the most revenue-productive types of tax shows that in Germany the broadest … all income tax revenue, in the case of value-added tax the share is lower due to the proportional tax rate. Even here …, however, at 18 per cent the top decile’s share of tax revenues is still disproportionate. While some 4.2 million tax …

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 …