; 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 …

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 …

A growing interest in R&D tax incentive policies has given rise to a large number of evaluations, which provide … contrasting results about their effectiveness. Our meta- analysis aims to explain the heterogeneity found in the R&D tax incentive … evaluations by the features of tax incentives. We document that on average R&D tax incentives stimulate R&D expenditures across …

A growing interest in R&D tax incentives as a way to sustain research and innovation efforts has given rise to a large … of underpinning R&D tax incentives designs. Our meta-analysis aims at explaining this heterogeneity by the designs … characteristics of R&D tax incentives. We find that the type of design has a distinct impact on R&D demand in the short run. We argue …

Tax incentives are a key component of governments’ investment policy mix as they directly impact companies’ tax burden …. In this paper, we illustrate the EU’s tax attractiveness as investment location over time in terms of effective average … tax rates and evaluate potential tax reform options. Our quantitative assessment of recent tax policies suggests that …