The German Income Tax Reform 2000, which announced a reduction in income tax rates to beimplemented in a series of … of the year 2001 a dispute arose, centeringaround the question, whether or not the later stages of the German Income Tax … Tax Reform in the scope of a simpli¯ed DGE model of the Auerbach-Kotliko® typeand deals explicitly with the issue of …

own tax burden and its effect on economicdecisions. Six strands of literature are discussed: (1) perception of marginal … taxrates, (2) influence of tax complexity on tax perception, (3) taxation andincentives to work, (4) tax salience, (5) tax …

unemployment. An alternative way to redistribute income is to vary tax rates overthe business cycle. In this paper, we develop an …, imposing two tax rates strictly dominates imposingtwo benefit levels. This finding is robust to a wide range of sensitivity …

We conduct a framed field experiment with 245 employed persons (no students) as subjectsand a real tax, which is levied … gross wages are subject to differentconstant marginal tax rates (0, 25%, 50%). It turns out that the effort is significantly … higherunder the tax than in the no tax treatment. Subjects perceive a too high net wage becausethey underestimate the tax. We …

If unfunded pensions crowd-out private savings, pensions reform should raise the timepath of capital. Even if reform …

effects of taxation on both labour costs and the net incomeof employees. This paper presents estimates of the tax burdens …