; 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 …

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 …

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. …

We analyze the positive and normative effects of a progressive tax on wages in a nonlinear New Keynesian DSGE model in … tax on the volatility and the level of macroeconomic variables, for both intertemporally optimizing ("Ricardian") and non … shocks. Aggregate welfare falls, however, when rule-of-thumb households are added to the analysis. The progressive tax …

Value Added Tax. We find that a fiscal devaluation carried out in Southern European countries has a strong positive effect …

Value Added Tax. We find that a fiscal devaluation carried out in "Southern European countries" has a strong positive effect …

corporate shells with high tax loss carryforwards for the tax asset to be utilized in profitable companies. However, other …