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 …

taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … systems with deduction possibilities if (i) deductions generate externalities and (ii) deductions are responsive to tax rate … changes. While the first condition should arguably hold for almost any imaginable tax deduction, we provide a thorough …

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 …

German tax return data, we exploit two discontinuities in the age cutoffs of receiving such a letter to study their effects …

This paper discusses the impact and the appropriateness of tax incentives for small and medium-sized enterprises (SMEs …) in the European Union. First, we provide a survey of implemented tax incentives specifically targeted at SMEs in the 28 … EU Member States. Building hereon, we measure the impact of these regimes on the effective tax burdens of targeted …

In this study we investigate the relationship between religious and charitable giving. We test how income, the tax …-price of giving and the German church tax, differently affect charitable donations of church members, individuals leaving … church and nonchurch members. We find crowding in between the church tax and charitable giving for church members, but not …

, 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 …