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 …

have shown increasing interest in targeted tax and social security contribution rebates as well as in benefits conditional … tax cuts. In an effort to encourage the taking up of work - especially amongst the less productive workers - policymakers … on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France …

We study how strongly individuals respond to tax simplicity and how they learn about the complexities of the tax system …. We use new French tax returns data on the self-employed from 1994 to 2012. France has three fiscal regimes for the self …-employed, which differ in their monetary tax incentives and in their tax simplicity. These regimes are subject to eligibility …

In October 2007 France introduced an exemption on the income tax and social security contributions that applied to … in order to optimize their tax situation, since the hours they work are difficult to verify …

In October 2007 France introduced an exemption on the income tax and social security contributions that applied to … in order to optimize their tax situation, since the hours they work are difficult to verify. -- tax exemption ; overtime …