conditions, transferred ownership at higher rates than others. Inter vivos transfer rates also rose following a 2009 tax … reduction on transfers of business assets. The second study delves into how the 2009 transfer tax re-form influenced individual …

enlarged the microsimulation model SESIM - originally developed at the Swedish Ministry of Finance - with modules that simulate … health status, take up of sickness benefits, retirement, the utilization of health care and social care and the dynamics of …

simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer …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 …

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We … analyse the distributional and e? ciency effects of flat tax scenarios for Western European countries. Our simulations show … that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives …

The flat income tax has become increasingly popular recently, yet its implementation is limited to Eastern Europe. We … analyse the distributional and efficiency effects of flat tax scenarios for Western European countries. Our simulations show … that flat tax rates required to attain revenue neutrality with existing basic allowances improve labour supply incentives …

this study we calculate the cost recovery based on a micro-simulation model that includes a labour supply model. We find …The adverse distributional effects of a flat tax are well known and have been documented by empirical research in … several countries, including Belgium. Advocates of the flat tax argue, correctly, that many of these studies do not take into …

-year period from the early 1980s. The extent of redistribution through the tax and benefit system is also explored. Household …

explores their potential impact on preferences for redistribution. A tailored household survey provides original evidence on … they were relatively richer than they were tend to demand higher levels of redistribution when informed of their true …

Tax competition between member states tends to result in an erosion as well as a convergence of enterprise taxation in … the EU. Besides statutory tax rates, several other characteristics of national enterprise tax systems are gradually … reduction of the tax burden on profits and capital income vis-à-vis labour income. At the same time enterprise taxes are …