Pension benefit rules depend on individual history far more than taxes do, and age plays a much larger role in pension determination than in tax determination. Apart from some simulation studies, theoretical studies of optimal tax design typically contain neither a mandatory pension system nor...

A strictly risk-averse individual with an exogenous gross income in period one can acquire human capital in the same period and evade taxes. Period-two income rises with educational investments in period one and can also be hidden from tax authorities. It is shown that a greater tax...

We define a class of risk-taking-neutral (RTN) background risks. These background risks have the property that they will not alter decisions made with respect to another risk, for individuals with HARA utility. If we wish to compare a decision made with and without some exogenous background...

Nach der Rechtsprechung des Europäischen Gerichtshofs können sich Existenzgründer innerhalb der Gesellschaftsrechte der EU-Mitgliedstaaten eine für ihre Bedürfnisse geeignete Rechtsform aussuchen. Dabei sind wirtschafts- und steuerrechtliche Aspekte bedeutende Kriterien bei der Auswahl....

Inflation can alter the characteristics of tax- and contribution systems in numerous ways. This paper demonstrates how inflation alters the distributive properties of nominally defined tax systems and looks at the impact of the tax revenues and social insurance contribution receipts generated....

In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...

The article considers the splitting of income between spouses from an economic perspective. It argues that this provision does not privilege married couples but prohibits their discrimination.

The German Constitutional Court has obliged parliament to enact an income tax law which lets the subsistence level tax-exempt. This can be done, in principle, by using a basic allowance or a zero-rated bracket. The paper discusses these alternatives.

In Germany, commuting expenses have been deductible from the income tax base for a long time. Germany’s grand coalition has now restricted this deduction. The article analyses whether or not this was justified from an economic point of view. It is shown that, in the long run, the tax treatment...

Der Artikel vergleicht die klassische und die zinsbereinigte Einkommensteuer. Es wird argumentiert, dass die klassische Einkommensteuer in mehrfacher Hinsicht überlegen ist.