Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential to raise additional revenue from taxes on goods and...

Goods and service tax (GST) introduced as a ‘good and simple tax’ on 1 July 2017 by the Modi government is the boldest measure of tax reform so far in India. The major aim of this paper is to evaluate the micro and macro impacts of the goods and services taxes (GST) using a dynamic...

Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential to raise additional revenue from taxes on goods and...

Das vorliegende Gutachten untersucht die Auswirkungen einer Neuordnung des deutschen Ertragsteuersystems nach dem Vorschlag von Joachim Mitschke (2004) auf Steueraufkommen, Beschäftigung und Wirtschaftswachstum. Grundlage der Analyse ist das Steuer-Transfer-Simulationsmodell FiFoSiM des...