The Polish tax and benefit system is presented in the context of a recently developedmicrosimulation model, SIMPL. The model allows simulating direct taxes, social contributionsand public benefits in Poland for the years 2003 and 2005...>br>

The European Commission proposed to replace the currently existing Separate Accountingby an EU-wide tax system based on a Common Consolidated Corporate Tax Base (CCCTB).Besides the CCCTB, there is an alternative tax reform proposal, the European Tax AllocationSystem (ETAS). In a dynamic capital...

The contribution Bach, Corneo and Steiner (2008) has argued that \therich" do not pay taxes adequately in relation to their income, nding, for instance, aneective tax rate of only 38.1% for the 0.001% fractile of German income taxpayers in2001. This result contrasts sharply with the legislated...

In this paper we analyze the impact of various minimum taxation concepts oncorporate investment decisions. These investments can be realized in the form ofeither a real or a financial investment. In a quantitative analysis we refer to thefuture values of the investments as an indicator of...

The components of a European tax system with CCCTB or ETAS differ significantly. Nevertheless,we can perform a comparison in the chosen model framework. We determine theminimum required minimum pre-tax rate of return of a real investment in comparison to afinancial investment within a...

The recent German discussion has witnessed increasing interest in the Dual IncomeTax. The analysis of its merits, as opposed to those of a comprehensiveincome tax, is usually conducted with the main argument of the increasing mobilityof financial capital in mind. This article pursues an...