article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …This article describes ZEW-EviSTA®, the microsimulation model developed and used at ZEW - Centre for European Economic … Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating …

This paper investigates the design of tax structures to promote economic growth. It suggests a “tax and growth” ranking … taxes on immovable property appear to have the least impact. A revenue neutral growth-oriented tax reform would, therefore …-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced …

This paper reviews the tax policy debate in the United States on the move of the corporation tax from its present …, the intensity of tax competition, and tax revenues. …

natural resources, are important determinants of tax revenue. …

The tax-to-GDP ratio rose steadily in most EU countries up to the late 1990s, largely reflecting a sustained expansion … of public sector commitments to welfare provision. Since the late 1990s, many EU countries have cut tax rates. However …, the tax burden in the EU area remains much higher than in most other economies. The tax mix is also different, with high …

Belgium has a heavy tax burden which has mainly fallen on labour as international tax competition has limited the scope … from such high tax rates. In view of these concerns, the government has made substantial cuts in employers’ social security … contributions, has reduced employees’ social security contributions and, in the context of a personal income tax reform, has …

France belongs to the group of OECD countries with relatively high tax levels. In recent years French governments have … been increasingly aware that the tax system may have negative effects on growth and employment and some reforms have been … introduced to reduce tax distortions. There has, however, been no grand reform design and it is also not clear in which direction …

Slovakia’s fundamental tax reform of 2004 considerably improved the simplicity and efficiency of the tax system by … eliminating exemptions and special regimes and setting the rates for the personal income tax (PIT), the corporate income tax (CIT …) and the value added tax (VAT) all equal to 19%. This paper assesses the impact of this reform in the context of Slovakia …

The structure of Japan's corporate income tax system is broadly in line with those of other G7 countries. However …, relatively high marginal and average effective tax rates prompt the question of whether adjustments should be considered to meet … issues and trade-off's related to changes in the corporate income tax system. It does not provide recommendations, but raises …