public tasks. But not all countries with a low tax ratio automatically fall into this cat-egory. This paper presents an … influencing factors, such as regional patterns, non-tax revenue and governance. Findings on individual countries or groups of … countries should put governments, donors and international organisations in a better position to decide on tax reform programmes …

The Tax-Transfer-Simulation-Model (STSM) is a microsimulation model used for the empirical analysis of the effects of … of private households, and their budgetary (fiscal) effects in Germany. Besides a detailed depiction of the German tax … et al., 2005; 2008). It takes into account the regulations of the tax and transfer system as of 2012. Chapter 2 …