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 …

) continuous reporting over the period is available, we look at the development of tax benefits for households and firms. We can …Die Global Tax Expenditures Database (https://gted.net/) erfasst nationale Berichte zu Steuervergünstigungen für 101 …The Global Tax Expenditures Database (https://gted.net/) collects national reports on tax expenditures for 101 …

of the most important drivers of tax-benefit policy reforms in OECD countries in recent years. Employment … redistribute to low-income groups while also creating additional work incentives. But like all social benefits, they have to be … financed, which creates additional economic costs for some. This paper discusses the rationale for in-work benefits (IWB …

correlation between total tax revenue and economic growth for both instrumented and non-instrumented regressions. …

automatic stabilisers and discusses their relationship to the Ricardian Equivalence Theorem. Based on simulation exercises with …

wages, assume that a higher employee-borne tax burden reduces effort. In turn, this raises a firm's production costs and … reduces efficiency. Accordingly, we show that a higher employee-borne income tax negatively influences a multinational …'s profit by reducing manager effort. Furthermore, we compile data on personal income tax profiles for 49 economies and the year …

personal income tax profiles for 49 economies and the year 2002. In particular, we determine the component of labor taxes which …, we calculate the progressivity of personal income tax rates between the average wage and five times the average wage …. This may be interpreted as the tax progression which is relevant for well-paid workers. Then, we use the personal income …

The additional income tax burden that results from inflation and an unadjusted progressive tax schedule is called … Germany. Inflationinduced rises of the tax burden have many negative effects on taxpayers. Such bracket creep is unjust … because it violates the ability-topay principle. Therefore it should be abolished permanently by adjusting the income tax …

saving programme rather than as a tax-and-transfer system, thereby raising labour force participation rates but also …