through indirect tax collection. The effect on the labor market is different for unskilled workers--whose higher supply …

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 …

supply/demand model embedded in a detailed tax-benefit microsimulation model. We find that the reductions in net social … reduction of the social assistance withdrawal rate and an earnings-related tax credit. The expected employment and fiscal …

robot tax that has featured prominently in the policy debate on automation and show that it could raise the capital stock … and per capita output at the steady state. However, the robot tax cannot induce a takeoff toward positive long-run growth. …

Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal …

This paper uses standard fiscal incidence analysis to study how much income redistribution and poverty reduction are …

background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard … distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights … to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this …

background, this paper puts forward a corporate microsimulation model allowing an ex-ante evaluation of tax reforms with regard … distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights … to supplement existing quantitative tax models by approaches apt for these issues of policy analysis. Against this …