The individual voting behavior on the abolishment of single income-tax exemptions crucially depends on how strongly agents are affected by other deduction possibilities that are not at stake in the reform plans of the government. The interactions depend (i) on the shape of the tax schedule, and...

The individual voting behavior on the abolishment of single income-tax exemptions crucially depends on how strongly agents are affected by other deduction possibilities that are not at stake in the reform plans of the government. The interactions depend (i) on the shape of the tax schedule, and...

In this paper we analyze the political economics of different strategies to implement revenue neutral reforms of a complicated income tax system (�tax-cut-cum-base-broadening�). We set up a straightforward social choice model where individuals initially have two deduction possibilities from...

The individual voting behavior on the abolishment of single income-tax exemptions crucially depends on how strongly agents are affected by other deduction possibilities that are not at stake in the reform plans of the government. The interactions depend (i) on the shape of the tax schedule, and...

This paper presents empirical evidence on the distributional impact of public higher edu- cation through analysis of a cross-sectional view of West Germany in 1997. In contrast to a widely-held hypothesis in economics, our findings do not show evidence for a regressive im- pact. The use of a...

This paper presents empirical evidence on the distributional impact of public higher edu- cation through analysis of a cross-sectional view of West Germany in 1997. In contrast to a widely-held hypothesis in economics, our findings do not show evidence for a regressive im- pact. The use of a...