English Abstract: Many governments offer tax concessions for retirement contributions to boost retirement savings and alleviate the fiscal pressures of population aging. In this paper, we show that income responses are crucial for understanding these impacts. Using tax-register data, we study...

This paper argues that equal per-capita health care premia offer no systematic advantage as an instrument of financing the welfare state. Either will simultaneous changes in the tax system be necessary to compensate their redistributive effects, in which case all efficiency gains derived from a...

This paper argues that equal per-capita health care premia offer no systematic advantage as an instrument of financing the welfare state. Either will simultaneous changes in the tax system be necessary to compensate their redistributive effects, in which case all efficiency gains derived from a...

This paper argues that equal per-capita health care premia offer no systematic advantage as an instrument of financing the welfare state. Either will simultaneous changes in the tax system be necessary to compensate their redistributive effects, in which case all efficiency gains derived from a...

Die deutsche Zigarettenindustrie lässt seit August 2004 die Zahl der nicht in Deutschland versteuerten Zigaretten durch das Marktforschungsinstitut Ipsos schätzen (Ipsos-Studie). Diese Studie basiert auf einer Auswertung von monatlich 12.000 an Verwertungsstellen des Dualen Systems gesammelten...