In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

tax treatment of persons who have differing incomes and financial resources. But while much has been written on tax law … some taxpayers within the same income category. Numerous articles on tax bias have served to illustrate the inequities in …. Within the same income category, under the present tax structure, there are those who receive more favorable treatment from …

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

taxation considerably increases yearly tax revenue by 1.1 billion €. -- micro simulation ; loss offset restrictions ; corporate …In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … offset restrictions have been introduced in recent years. I use a newly developed micro simulation model for the German …

In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time … simulation model for the corporate sector in Germany to evaluate the fiscal effects of these restrictions. Additionally …, distributional breakdowns concerning the amounts of tax loss carry-forward and the effects of loss offset restrictions are provided …

. It shows the main point of view on public fiscal policy especially in the case of personal income tax and creates a …, the last part of the work is a study on fiscal level and tax system structures and economic growth. In this part the … authors checks two points of view on taxation. The first is that a low level tax burden is conducive to economic growth, and …

clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which … stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax … equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic …

approaches to taxation of companies' income, explain the role of some tax laws provisions, that seem problematic, and their …