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 …

, representative democracies with coalitions, and a high preference for redistribution are likely to induce higher tax burdens. … for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy …

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 …

. Our empirical results, based on a comprehensive panel of European firm-level data, suggest that a higher tax benefit of … the capital structures of smaller companies respond more heavily to changes in the tax benefit of debt. Additional … tax rates at the shareholder level implicates significant capital structure adjustments as well. Moreover, we find …

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

through additional labor effort and/or tax evasion. Previous empirical attempts to answer this question face identification … issues due to self selection into jobs that facilitate tax evasion and labor effort exibility. We address these … while access to tax evasion has no effect on risk behavior. We discuss possible explanations for this result based on the …