costs because non-filers often pay too much income tax. This excess withholding leads to considerable deviations of the … effective tax burden from the tax schedule, especially in low-income brackets and particularly for employees with gross wages …

This study investigates four reform options that lead to tax relief for low and medium-income earners, while moderately … burdening higher income-earners. The solidarity surcharge is abolished. The minimum exempted income and the lowest marginal … income tax rate remain unchanged in all scenarios. The upper limit of the second tax bracket is always increased to 58 …

as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social …

This paper analyzes the impact of capital gains taxation on the decision to realize capital gains and losses when gains … rate. Using two stratified 10% random samples of all German income tax declarations filed in 2001 and 2004, the paper …

the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and … least adopt unilateral measures to eliminate double taxation in the field of inheritances and gifts …