This paper makes a quantitative assessment of possible reforms to the Chilean tax system. The simulations are based on … scenario is considered a cut effective rate of value added tax and an increase in the richest quintile's effective rate of … income tax by 20% or 40% respectively. The results of the model are transferred to micro data to analyze the effects …

formal plan and through intergovernmental cooperation. -- EU integration ; tax harmonization ; personal income taxation ; tax …In the process of furthering EU integration little attention was given to the role of income taxes. Multiple income tax …, inhibiting economic growth. Individual nations have little motivation to harmonize as they can engage in tax rate competition and …

oben. Ferner sollte das Ehegattensplitting eingeschränkt werden. -- income tax progressivity ; bracket creep …

von Fremdkapital in Unternehmen, wie eine neue empirische Studie des DIW Berlin belegt. -- flat tax ; income taxation … ; capital taxation …

unteren und mittleren Einkommensbereich zu senken. -- personal income taxation ; effective tax progression ; family taxation …

distribution of wealth. Imposing such levies is not easy, however, since it involves valuation of assets and preventing tax … 000 euros for married couples) give a tax base of 92 percent of the GDP. A forced loan or a levy of, for example, ten … percent of this tax base could thus mobilize just over nine percent of the GDP-around 230 billion euros. This would affect the …

Following a Federal Constitutional Court sentence, wealth tax has not been levied in Germany since 1997. A possible … wealth. DIW Berlin has analyzed the revenue from such a wealth tax. Since wealth in Germany is highly concentrated among the … consideration possible adjustments and avoidance by those subject to the wealth tax, it still promises additional tax revenue of 11 …

tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by … interacting multiple tax rates, applied to one or more tax bases. Empirical results question the traditional view of taxpayers … having a comprehensive understanding of taxation rules. Our findings support the view that increasing complexity affects the …

Tax burden is one of the important determinants in attracting foreign direct investment (FDI). In the case of Vietnam …, the tax burden is considered a powerful tool that Vietnam has used to create a competitive advantage compared to other … countries in the area to attract FDI flows. In addition to above factor, there are still a number of other factors also …

The German political parties presented their plans for income tax rates and taxation of capital income in the run up to … the parliamentary election. While the government parties are proposing tax breaks for the medium and higher income … brackets by reducing the effects of bracket creep, the opposition parties want to raise the tax rates for higher earners …