; 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 paper provides general and empirically implementable sufficient statistics formulas for optimal nonlinear tax … sources. We study unrestricted tax systems on income and savings (or other commodities) that implement the optimal direct …-revelation mechanism, as well as simpler tax systems that impose common restrictions like separability between earnings and savings taxes …

.2.Consumption tax cuts and transfers to households primarily stabilize private con-sumption, and subsidies prevent firm defaults …

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 …

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 …

in income concentration. When performance-based contracts are needed to incentivize effort, redistribution through … progressive income taxes becomes less precisely targeted. Taxation reduces after-tax income in-equality but undermines performance …-based contracts, lowering effort and raising pre-tax income differentials. Product market integration can widen the spread of project …

, and redistribution through unemployment benefits is efficient. Empirical applications show that these interactions between …This paper analyzes the interactions between redistribution and unemployment insurance policies and their implications … for the optimal design of tax-benefit systems. In a setting where individuals with different earnings abilities are …