(2004). Our focus lies on the effects on tax revenue, employment and economic growth. All calculations are based on the tax … of the economic agents. After that, we allow for behavioural reactions. The shift from the current German tax regime to …

The simplification of the tax system is a key objective of many income tax reform proposals. This is not only because … complexity leads to high compliance costs for taxpayers. The complexity of income tax systems is also seen as an obstacle to … achieving a fair distribution of the tax burden. According to a widespread view, complexity allows taxpayers with high incomes …

Tax gefordert. Üblicherweise bestehen solche Vorschläge aus den Elementen Verbreiterung der Bemessungsgrundlage, Erhöhung … des Grundfreibetrags und Einführung eines (relativ niedrigen) einheitlichen Grenzsteuersatzes. Flat Rate Tax … Verteilungswirkungen. In diesem Beitrag wird anhand von Mikrosimulationsstudien untersucht, wie sich verschiedene Flat Rate Tax …

surcharge to the personal and corporate income tax. Twenty-five years later, the solidarity surcharge is still collected in … addition to the regular income tax to finance the federal budget. It has recently been proposed to integrate the solidarity … surcharge into the regular income tax schedule. In this paper, the authors analyse the redistribution and revenue effects of …

taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … systems with deduction possibilities if (i) deductions generate externalities and (ii) deductions are responsive to tax rate … changes. While the first condition should arguably hold for almost any imaginable tax deduction, we provide a thorough …

taxation. Building on the conceptual framework of Chetty (2009), we show that this assertion does no longer hold for tax … systems with deduction possibilities if (i) deductions generate externalities and (ii) deductions are responsive to tax rate … changes. While the first condition should arguably hold for almost any imaginable tax deduction, we provide a thorough …

costs of taxation due to factors such as taxbase shifting. This paper provides an additional argument demonstrating the non …-sufficiency of the ETI, namely tax deductions. Building on a theoretical framework which incorporates deductions in a standard … optimal-tax model, we show that the ETI is not sufficient for welfare analysis if (i) deductions generate externalities and if …

extent of such behavioral responses for the Earned Income Tax Credit (EITC) in the US. We exploit the fact that US states can … set top-up rates, which means that at a given point in time, workers with the same income receive different tax refunds in … bunching of self-employed tax filers at the first kink point of the tax schedule. While we document a strong relationship up …

and the taxation of couples. For these applications, we calculate income type-specific optimal tax rates for Germany using … optimal tax formulas, optimal schedular income tax rates additionally depend on cross-elasticities between tax bases capturing … fiscal externalities. We discuss two applications: the taxation of different income sources such as labor or capital income …

The system of income taxation in Germany is too complex and too intransparent. Many reform proposals have been publicly … integrated system of taxation. Our simulations show that this comprehensive reform resolves conflicting goals: employment … increases, inequality decreases and tax revenues slightly increase. …