payments and old-age provision. To integrate retirement benefits and their tax treatment, an inter-temporal approach is used …A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined …. The results indicate that Germany and France have higher tax burdens than the UK and the USA, that Germany grants the …

In the paper we describe in detail how to build linked CGE-microsimulation models (using fictitious data) following … distribution and poverty, although analysed within the same economy and under the same policy simulation. We then analyse in more …

In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our … reductions in the marginal income tax rates or social security contributions turns out to produce substantial welfare gains for …

developed welfare state, using tax return data of the years 2001 to 2003. Our study not only expands the literature by adding …

Die Arbeit ist ein erster deutscher Beitrag zur new tax responsiveness literature. Wir beobachten das Verhalten eines …

In 1990 the German personal income tax schedule underwent a major change. We interpret this reform as a ?natural … experiment' and use a panel of individual income tax returns to analyze the response of income to changes in the individual tax … rates. Our results suggest an average elasticity of taxable income with respect to the net-of-tax rate of around 0.4. Due to …

panel data set to analyze the taxable income response to tax rate changes in 2004 which were part of an extensive reform …

, this objection is shown to be less important in a situation of insufficient demand, where interregional redistribution …