. Despite broadening the tax base only the income distribution's top decile benefits from the proposed flat tax rate. Due to …In this contribution we analyze Paul Kirchhof's income tax policy proposal with regard to conflicting goals of tax … revenue, distributional effects and efficiency considerations. While effects on labor supply are moderate, the tax policy …

Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … the EU. Besides statutory tax rates, several other characteristics of national enterprise tax systems are gradually … reduction of the tax burden on profits and capital income vis-à-vis labour income. At the same time enterprise taxes are …

, respectively. The first program of burden sharing, firstly, aimed at redistribution from population groups which were less affected …

The motivation for a high tax rate on high incomes is often based on the attempt to deprive "the rich" of some of their …

The German tax system is usually considered as one of the most progressive ones in Europe, especially due to its unique … mathematical formula of continuously increasing marginal tax rates in the personal income tax. However, other taxes such as … takes such a comprehensive approach and puts the overall progressivity of the German tax system and the resulting …

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 …

. The tax exemption for firms rather conflicts the ability-to-pay-tax-principle as well as the redistribution objective …The German Inheritance Tax Reform Act 2009 was caused by the jurisdiction of the Federal Constitutional Court since the … valuation procedures result in tax values widely deviating from market values. As German tax law traditionally employs …

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 …