; 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. …

tax, and that the government, after a transitional period ending in 1995, has to change the tax rules accordingly. The … already high levels of the budget deficit and public debt do not allow a generous calculation of the tax free subsistence … level with incentive-compatible marginal tax rates. The paper compares the most important reform proposals with respect to …

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

The German government intends to fix the yearly income tax free subsistence level for a single in 1996 at an amount of … 12.000 marks. Own calculations show a minimium of 13.000 marks. They also show that the planned level for the tax … allowance for each child of 6.264 marks is sufficient at least for a short period. A reduction of the common tax allowance of a …