This paper proposes a growth-oriented dual-income tax by combining an allowance for corporate equity with a broadly … defined flat tax on personal capital income. Revenue losses are compensated by an increase in the value added tax. The paper …. Tax rates are chosen to prevent income shifting from labor to capital income. The reform decisively strengthens investment …

This contribution describes the linkage of microsimulation models and computable general equilibrium (CGE) models using …, microsimulation models allow for detailed labor supply and distributional effects due to policy measures, as individual household data …

improving by using a redistributive linear income tax if redistribution is initially not too large. We finally derive the … challenges the two basic functions of the welfare state, redistribution and social insurance when private unemployment insurance … welfare optimal redistribution and unemployment insurance policies. …

: strengthening the tax benefit link, moving from wage to price indexation of benefits, lengthening calculation periods, and …