Bei steigender Einkommensungleichheit und verringerten Steuervermeidungsmöglichkeiten ergeben die Standardmodelle der Optimalsteuerlehre höhere optimale Steuersätze auf hohe Einkommen. Ferner diskutiert die Forschung in der letzten Zeit verstärkt die negativen Wirkungen steigender...

This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the...

Mobility of highly-skilled workers affects and is affected by labor market conditions, taxes, and other policies. This paper documents the demographic and fiscal importance of international migration, especially in aging societies, reviews the efficiency and distributional effects of mobility,...