in the tax transfer-system, we perform a comparative micro simulation exercise. After estimating structural labor supply … tax rates for secondary earners than the German system. -- labor supply ; micro simulation ; family policy ; income … definition of the tax unit within the personal income tax and (ii) the parental leave benefit scheme. As our analysis shows …

transfers and public goods are each integrated into a common optimal tax framework with the income tax and commodity taxes at … the core. Additional topics addressed include a range of dynamic issues, the unit of taxation, tax administration and … enforcement, and tax equity. …

The German Income Tax Reform 2000, which announced a reduction in income tax rates to be implemented in a series of … of the year 2001 a dispute arose, centering around the question, whether or not the later stages of the German Income Tax … Tax Reform in the scope of a simplified DGE model of the Auerbach-Kotlikoff type and deals explicitly with the issue of …

conditions, transferred ownership at higher rates than others. Inter vivos transfer rates also rose following a 2009 tax … reduction on transfers of business assets. The second study delves into how the 2009 transfer tax re-form influenced individual …

clarifies the aspects of taxes that should be considered in an optimal tax system construction. These include solutions which … stimulate taxpayer behavior, the economically and socially oriented objectives of taxation, and guides needed for tax … equalization. The conclusions are focused on the tax rates in personal and corporate income tax and their influence on economic …