; 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 …

.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 …