In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

Budget, and so does not reflect any changes to personal taxes and benefits for 2014-15 announced then. …

income tax threshold for the basic tax rate. We also examine the impact on single parents of an increase in the minimum wage … terms of benefits saved and taxes paid. …

by a redistribution within the social insurance funds. Such redistribution, however, contradicts the equivalence … want to redistribute funds in the statutory pension insurance system, they should readjust the redistribution to make it …

EUROMOD, the tax-benefit microsimulation model for the EU. We begin by presenting indicators for income inequality and at …-risk-of-poverty. We then provide a comparative decomposition of the redistributive effect of the tax-benefit systems across the EU. We … study how different Member States achieve various degrees of redistribution through different combinations of progressivity …