Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and rare. It remains open to which extent the tax burden is shifted, whether there are differences for tax increases and decreases, or whether there exists some treatment...

The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...

Shifting taxes from labor income to consumption is regularly suggested as a measure to induce work incentives. We investigate the effect of increases in the Value Added Tax on labor supply and the income distribution in Germany, which is compensated by a revenue-neutral reduction in...

We use a behavioural microsimulation model embedded in a numerical optimization procedure in order to identify optimal (social welfare maximizing) tax-transfer rules. We consider the class of tax-transfer rules consisting of a universal basic income and a tax defined by a 4th degree polynomial....

This paper quantifies the economic well-being of different age groups and the extent of their reliance on incomes from public and private sources. The aim is to establish how social benefits, and the taxes needed to finance them, affect income levels and disparities across different age groups....

We examine the extent to which taxes on corporate income are directly shifted onto the workforce. We use data on 55,082 companies located in nine European countries over the period 1996-2003. We identify this direct shifting through cross-company variation in tax liabilities, conditional on...

Based on representative survey data, the present study examines potentials for the sustainable development of a transnational civil society in French-German, Polish-German, and Czech-German border regions. The theoretical framework is a social capital approach in the tradition of Putnam....

Land-development offset policies consist of measures that require compensation to be made for the negative impact of land development on agricultural production, ecological and environmental conservation, and the sustainability of economic and social development. However, when such policies are...

A bioeconomy can be defined as an economy where the basic building blocks for materials, chemicals and energy are derived from renewable biological resources. This paper provides an overview of the bioeconomy in Europe, examining it from a policy framework and concept perspective. The role of...

To foster sustainable regional development, many regions rely on innovations. To safeguard the generation of innovations and their market introduction, companies have increasingly used technology roadmapping and open innovation. The project INNOrural (Innovations for sustainable rural...