as tax exemptions regarding the income tax are causing concerns. The report at hand analyses different reform proposals … propose a "guaranteed income for all" which is calculated and paid automatically to overcome bureaucratic obstacles in the …

This paper applies multidimensional affluence measures to a new dataset on income and wealth in 15 Eurozone countries …. We start our analysis by examining the income and wealth distributions separately for each country, and extend it to a … multidimensional setting by considering the joint distribution of income and wealth. The results indicate that the percentage of …

their income by either reducing their labor supply or manipulating their taxable income. In this paper, we quantify the … 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 …

We develop and estimate a model of jointly optimal income taxes for different types of income. Compared to standard … 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 …

We develop and estimate a model of jointly optimal income taxes for different types of income. Compared to standard … 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 …

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades …. Combining personal income tax and social security data allows us - for the first time - to offer a complete picture of the … German labor market and increasing labor supply. In the second part of the paper, we study the distribution of total income …

This paper applies multidimensional affluence measures to a new dataset on income and wealth in 15 Eurozone countries …. We start our analysis by examining the income and wealth distributions separately for each country, and extend it to a … multidimensional setting by considering the joint distribution of income and wealth. The results indicate that, with the exception of …

We provide a comprehensive analysis of income inequality and income dynamics for Germany over the last two decades …. Combining personal income tax and social security data allows us - for the first time - to offer a complete picture of the … German labor market and increasing labor supply. In the second part of the paper, we study the distribution of total income …