Goods and service tax (GST) introduced as a ‘good and simple tax’ on 1 July 2017 by the Modi government is the boldest measure of tax reform so far in India. The major aim of this paper is to evaluate the micro and macro impacts of the goods and services taxes (GST) using a dynamic...

Der Koalitionsvertrag der neuen Bundesregierung sieht vor, eine Pendlerpauschale nur noch ab einer Entfernung von 20 km zu gewähren. Welche Bedeutung hatte die Entfernungspauschale bisher für die Steuerzahlungen von Arbeitnehmern? Welche Einkommensgruppen werden von der geplanten Kürzung...

Das DIW Berlin hat sechs aktuelle Vorschläge für eine grundlegende Reform der deutschen Einkommens- und Ertragsbesteuerung untersucht, die von den Oppositionsparteien, dem Sachverständigenrat und einer Forschungsgruppe um den Verfassungsrechtler Paul Kirchhof gemacht worden sind. Diese...

In this paper we develop a dynamic structural life-cycle model of labor supply behavior which fully accounts for the effect of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven rationing risk that might prevent individuals from...

The purpose of SWEtaxben is to evaluate the impact of changes in the tax/benefit systems on households as well as the central governmental budget. Relating to the micro simulation literature this model can be labeled a static micro simulation model with behavioral changes. This behavioral change...

Dieser Beitrag gibt einen Überblick zu den steuerpolitischen Herausforderungen im Vorfeld und im Umfeld der Agenda 2010. Dazu werden zunächst wesentliche Entwicklungstrends des Steuer- und Abgabensystems herausgearbeitet (Kapitel 2). Anschließend beschreibt Kapitel 3 den permanenten...

We analyze the impact of (exogenous) tax morale on the optimal design of progressive income taxation. In our model, only universal basic income (transfer) is financed from a linear income tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning,...

We analyze the impact of tax morale on the optimal progressive labor income taxation. Only universal basic income is financed from a linear tax and the financing of public goods is neglected. Each individual supplies labor and (un)declares earning, depending on his labor disutility and tax...

Benefits and taxes vary greatly across the European Union owing to incongruent welfare and taxation systems. This paper analyzes how welfare states achieve insurance and equity objectives for residents who work in other countries. The aim is to evaluate the impact of unemployment benefits and...