Die ökonomische Ungleichheit steht im Fokus der aktuellen politischen Debatte. Paul Hufe, Andreas Peichl und Marc Stöckli zeigen in diesem Artikel, wie die Einkommen, der Konsum und die Vermögen in Deutschland verteilt sind. Dabei erläutern sie, welche Konzepte und Datengrundlagen in der...

The simplification of the tax system is a key objective of many income tax reform proposals. This paper investigates the distributional impact of tax simplification. Our empirical analysis is based on a microsimulation model for the German tax and transfer system (FiFoSiM). We model tax...

This paper analyzes the effectiveness of the tax and transfer systems in the European Union and the US to act as an automatic stabilizer in the current economic crisis. We consider two scenarios: a proportional income shock and a shock on employment which increases the rate of unemployment. We...