; wealth distribution ; microsimulation …

Since 2002 the German government seeks to stimulate private retirement savings by means of special allowances and tax …

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 …

.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 …

By using estimates from an Almost Ideal Demand System (AIDS), we investigate how the German energy tax on car fuels … changes the private households-CO2 emissions, living standards, and post-tax income distribution. Our results show that the … tax implies a trade-off between the aim to reduce emissions and vertical equity, which refers to the idea that people with …