We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as "fair" we compare the equivalent...

In this paper we apply conjoint analysis as an empirical method to study the influence of tax labeling and tax earmarking on the perceived tax burden. As reference for the individual behavior we use the model of a rational utility maximizer described by the economic theory. We determine a...

We exploit an exhaustive administrative dataset that includes the individual tax returns of all households in the top percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes. Taking tax base erosion into account, we find...

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...

Nach der Einführung der Zinsschrankenregelung in 2008 ist ein EBITDA-Vortrag eingeführt worden, durch den das nicht genutzte Zinsabzugsvolumen in die folgenden fünf Wirtschaftsjahre vorgetragen wird. Durch diesen Vortrag soll die Wirkung der Zinsschranke gemildert oder vollständig vermieden...