This paper follows the theory of optimal taxation and the goal is to identify a tax/benefit design that maximizes … in the first stage, and the second stage identifies the tax/benefit system that maximize the social welfare function. Our … study deviates from the mainstream literature as the first stage is based on a static micro simulation model with behavioral …

The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the … central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation … reinforced in 2008 and 2009. The key characteristic of this reform is an in-work tax credit and decreased state tax rate …

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

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 …

This paper investigates the inter-temporal loss usage of tax units in Germany. Tax units that experience a loss in a … year can offset that loss with positive income from adjacent year to receive a tax refund. Similar to companies, tax units … can employ losses as carry-back in the year before the loss or as carry-forward in the year following the loss. The tax …

In-work benefits are becoming an increasingly relevant labour market policy, gradually expanding in scope and … geographical coverage. This paper investigates the equilibrium impact of in-work benefits and contrasts it with the traditional … of in-work benefits on search intensity, participation, employment, and unemployment, compared to a framework in which …

In October 2007 France introduced an exemption on the income tax and social security contributions that applied to … in order to optimize their tax situation, since the hours they work are difficult to verify …

Welfare benefits in the Nordic countries are often tied to employment. We argue that this is one of the factors behind … equilibrium setting, the underlining mechanism works through wage moderation and job creation. The benefits make it more important …