; 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 …

.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 …

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 …