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 …

Net wealth taxes aim at moving the tax burden towards higher personal wealth. Assets and liabilities have to be … adopted, overseas tax evasion has to be impeded. Since personal wealth is strongly concentrated to the top percentiles of the … population a net wealth tax could raise substantial revenue even if relatively high personal allowances are granted. With a …

vorgelegt, die in erster Linie auf die Generierung zusätzlichen Steueraufkommens und die Umverteilung von Vermögen ausgerichtet …In the run-up to the 2013 election, the opposition parties of the German parliament have presented several tax reform … proposals which first and foremost aim at increasing tax revenue and redistributing wealth. The focus is on reviving the wealth …