simulation results confirm the government's estimation of the revenue effects to a large extent. While the reform reduces the tax …The DIW Berlin microsimulation model of business taxation BizTax allows a representative and detailed analysis of the … business tax files. We simulate essential elements of the business tax reform 2008 proposed by the German government. The …

During the Greek crisis the wealth tax on real estate (WTRE) was increased four-fold as a percentage of GDP in order to … fiscal revenues has been, at best, slightly positive if not quite negative, as the WTRE induces large tax losses by lowering …

the other hand, Greece is notoriously known for its sizable and widespread tax evasion primarily because of the large …, inefficient and ineffective public administration. The emphasis is here on the restructuring of the Greek tax system taking into … consideration these three structural characteristics of the Greek economy: a large informal sector, a pervasive tax evasion and a …

During the Greek crisis the wealth tax on real estate (WTRE) was increased four-fold as a percentage of GDP in order to … fiscal revenues has been, at best, slightly positive if not quite negative, as the WTRE induces large tax losses by lowering …