Gegenwärtig wird intensiv über das Steuerreformkonzept von Paul Kirchhof diskutiert. Analysen auf Grundlage von fortgeschriebenen Einzeldaten der Einkommensteuerstatistik zeigen, dass die Abschaffung der wesentlichen Steuervergünstigungen und Abzugsbeträge nicht ausreicht, die mit einer...

The redistributive and efficiency aspects of personal taxes are of particular interest to both economists and governments designing tax reforms. Traditionally however, the numerous analytical tools available to calculate distributional and efficiency effects of taxes and transfers are not widely...

This paper reports estimates of the elasticity of taxable income with respect to the net-of-tax rate for New Zealand taxpayers. The relative stability of the New Zealand personal income tax system, in terms of marginal rates, thresholds and the tax base, provides helpful conditions for deriving...

This paper examines estimation of the elasticity of taxable income using instrumental variable regression methods. It is argued that the standard instrument for the net-of-tax rate - the rate that would be applicable post-reform but with unchanged income levels - is unsatisfactory in contexts...

We estimate effective and optimal net income tax schedules and compare them to the estimated statutory rates for the case of Lithuania for the period 2014-2015. Values of effective net tax rates are estimated from the survey of EU Statistics on Income and Living Conditions; the statutory net tax...

In this paper, I investigate to what extent the cross-country variation in nominal interest rates can be explained as being due to governments' optimal response to economic conditions such as tax collection costs, tax evasion and government consumption needs. In particular, I study the effects...

We study optimal tax design based on the idea that policy-makers face trade-offs between multiple margins of redistribution. Within a Mirrleesian economy with earnings, consumption and retirement savings, we derive a novel formula for optimal income and savings distortions based on...

Deutschland ist eines von mehr als 30 Ländern weltweit, in denen Beschäftigte von der Pflicht zur Abgabe einer Steuererklärung befreit sind. Diese optionale Veranlagung befreit vom Aufwand einer Steuererklärung, hat aber individuelle und verteilungspolitische Kosten, weil Nichtveranlagte...