GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …

GSOEP data. In a microsimulation the present tax-benefit system with child benefit/allowance is replaced by a tax scheme …

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 …

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 …

We characterize the optimal linear tax on capital in an Overlapping Generations model with two period lived households … optimal aggregate saving rate is independent of income risk. The optimal time-invariant tax on capital is increasing in income … risk. Its sign depends on the extent of risk and on the Pareto weight of future generations. If the Ramsey tax rate that …

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 …

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined … payments and old-age provision. To integrate retirement benefits and their tax treatment, an inter-temporal approach is used …. The results indicate that Germany and France have higher tax burdens than the UK and the USA, that Germany grants the …

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 … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …