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 …

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 …

This study updates previous research estimating the persistent effect of tax changes on capital gains realizations by … using a large panel of tax returns from 1999 to 2008. Similar to earlier studies in the literature, we use the type II Tobit … model to address the sample selection problem and the endogeneity problem in the tax variables, but we improve the …

tax compliance in an economy with a large degree of informality. Empirical evidence points out that tax evasion in Europe … which employer-employee pairs of heterogeneous productive capacities make joint decisions on the degree of tax evasion. The … productivity, which accounts for more than 75% of the change. The variation in corporate income tax accounts for the rest …

less access to low-cost borrowing. Second, currently the income tax system simultaneously helps and hurts families trying … to cope with these burdens. It helps in that it softens annual income fluctuations on an after-tax basis by timing tax …-income years. It hurts because over time it imposes higher average tax rates on households with relatively volatile incomes, than …