for redistribution. We leverage a quasi-experiment in Finland, where every year on the so-called tax day, the authorities … part in the European Social Survey shortly before and after the event. We find that the tax day increases perceptions that … earnings of the top 10% are unfair, but that public support for redistribution remains largely unaffected. A notable exception …

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 …

We analyse tax revenue elasticities by applying dynamic models to a new disaggregated dataset for Germany, which is … adjusted for the effects of tax reforms. We estimate long-run elasticities that are substantially lower than in comparable … to tax base changes than other studies and a dynamic reaction pattern spanning several years, which can be explained, for …

Using a new comprehensive tax-benefit model, JUTTA, this paper examines how labour supply incentives – both to … in Finland in 1995-2007. The results reveal that the average participation tax rate has decreased by 10 percentage points … benefits, so that the income dependence of some of the benefits is reduced. This reform redistributes income to the poor and …

, using a preliminary version of EUROMOD, a European tax-benefit microsimulation model. The integrated framework provided by …Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how … inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and …

Existing tax schedules are often overly complex and characterized by discontinuities in the marginal tax burden. In … this paper we propose a class of progressive smooth functions to replace personal income tax schedules. These functions … depend only on three meaningful parameters, and avoid the drawbacks of defining tax schedules through various tax brackets …

the housing advantage of homeowners and social tenants. We use the Euromod microsimulation model to simulate housing …

I estimate permanent and transitory tax-price and income elasticity of charitable giving in Germany using a rich panel … data of tax return for the years 2001-2006. Income tax reforms were implemented in 2004 and 2005. The results suggest that … the permanent tax-price elasticity varies significantly by income class, ranging from -0.2 for low incomes to -1.6 for …

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

Redistribution is usually understood in terms of income; as a way to rank individuals as well as to determine taxable … including the HFCS data into the microsimulation model EUROMOD we add two novel aspects to the literature. First, we include the … analysis of taxes on wealth and wealth transfers. Second, we evaluate redistributive effects of tax-benefit systems against the …