In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...

In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...

Das erste Kapitel, gemeinsam mit Dominik Sachs geschrieben, untersucht die optimale Gestaltung von integrierten Bildung Finanz- und Steuersystemen. Wir zeigen, dass eine integriertes Bildungs- und Steuersystem, in dem die Regierung Darlehen an Studenten mit gekoppelt mit einkommensabhängigen...

Germany like many other European countries subsidize commuting by granting the right to deduct commuting expenses from the income tax base. This regulation has often been changed and has regularly been under debate during the last decades. The pros (e.g. causing efficiency gains with respect to...