This paper analyses the development of the ratio of corporate taxes to wage taxes using a simple political economy model with internationally mobile and immobile firms. Among other results, our model predicts that countries reduce their corporate tax rate, relative to the wage tax, either when...

A guide to current approaches to measuring the effective tax rate, with case studies that illustrate the different methods discussed.Today's highly complicated tax codes have led economists and policy makers depend on simplified summary measures in order to understand how taxes affect the...

The aim of this paper is to study the possible change in the individual behaviour of the Spanish taxpayers about the willingness to declare capital gains, Lock-in effect, as a consequence of variations in the marginal rate. To do this, a two stages model is proposed to analyze which variables...

In this paper we quantitatively characterize the optimal capital and labor income tax in an overlapping generations model with idiosyncratic, uninsurable income shocks, where households also differ permanently with respect to their ability to generate income. The welfare criterion we employ is...

In der Diskussion um eine Reform der Einkommensbesteuerung hat das ifo Institut jüngst in einem Gutachten eine Besteuerung der Zinseinkünfte in Frage gestellt, da dies einer Bestrafung der Zukunftsvorsorge gleichkomme und die Kapitalbildung diskriminiere. Professor Gerold Krause-Junk und...