; 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 …

.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 …