Tax competition arguments suggest that governements that operate in an open economy (such as local governments) should … not and will not rely on non-benefit taxes, such as the income tax. Yet we observe reliance on income taxes by local … implication for the EU is that enlargement that increases tax base disparities within the EU (and is not accompanied by an EU …

effective tax rates than domestic firms. We confirm this result using a state-of-the-art propensity score matching approach …

Research in Mannheim. The model simulates the German tax and transfer system using household micro level data. By estimating … article describes which data sources are used for the simulation, how key features of the German tax and transfer system are …

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 simplification. The general wisdom seems to suggest that most tax systems are overly complex and that tax … tax system needs to be simplified. However, there also are efficiency and equity arguments in support of a certain degree … of tax complexity and it is puzzling why tax systems remain highly complex despite the conventional view in favor of more …

We study reforms of non-linear income tax systems from a political economy perspective. We present a median voter … theorem for monotonic tax reforms, reforms so that the change in the tax burden is a monotonic function of income. We also … provide an empirical analysis of tax reforms, with a focus on the US. We show that past reforms have, by and large, been …