1 Einleitung -- 2 Theorie der Steuervermeidung -- 3 Steuervermeidung in Deutschland -- 4 Elastizität des zu versteuernden Einkommens: Literatur -- 5 Elastizität des zu versteuernden Einkommens: Diff-in-Diff-Berechnung -- 6 Elastizität des zu versteuernden Einkommens: Fixed Effects-Modell -- 7...

Introduction: Measuring Tax Progression -- Theories: Local Measures -- Global Measures -- Uniform Measures -- Applications: Data and Fiscal Institutions of the Surveyed Countries -- Numerical Results -- Statistical Tests -- Progression Intensity

During the last decade, several EU countries have tried to tackle unemployment and low activity rates through extensive tax cuts. In an effort to encourage the taking up of work - especially amongst the less productive workers - policymakers have shown increasing interest in targeted tax and...