; 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 …

German income tax revenue is rising continuously, and at a faster rate than overall revenue. This is why tax reductions … analyses how different tax reform variants affect revenue and the distribution of the tax burden across taxpayers. …

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

The personal income tax rate was modified 25 times in its 60 years of existence. However, policymakers largely missed …. As a result of the insufficient reforms of the past, the tax rates for taxable income increase rapidly and earners reach … the top income tax rate is reached rather early. Still, both the minimum and the top tax rate are today lower than they …

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 …