The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...

Im Rahmen einer Querschnittsanalyse wird die Steuer- und Abgabenlast in Deutschland auf Haushaltsebene für 2018 untersucht. Neben der Belastung nach Haushaltseinkommen wird die Belastung nach der Konsumhöhe betrachtet. Schließlich wird der Beitrag unterschiedlicher Einkommensgruppen zur...

The current differences in the global economic literature have been taken into consideration and definitions are formulated for tax neutrality as opposed to tax expenses (tax privileges). The issues concerning the borderline between these two principles are outlined, as well as the opposition...

The aim of the paper is to evaluate the redistributive and stabilizing functions of the Spanish budget through the automatic stabilizers, applying methodologies developed by the literature about the economic effects of the fiscal federations. An analysis at an autonomous region level for the...

A tax system is an arbitrage between desirable properties, three of them especially in the Musgrave tradition, efficiency, equity and stability. Although, in the past, national legislators could make such an arbitrage independently, now it is strongly influenced by globalisation and fiscal...

Im Rahmen einer Querschnittsanalyse wird die Steuer- und Abgabenlast in Deutschland auf Haushaltsebene für 2018 untersucht. Neben der Belastung nach Haushaltseinkommen wird die Belastung nach der Konsumhöhe betrachtet. Schließlich wird der Beitrag unterschiedlicher Einkommensgruppen zur...

This chapter reviews the theory of the voluntary public and private redistribution of wealth elaborated by economic analysis in the last forty years or so. The central object of the theory is altruistic gift-giving, construed as benevolent voluntary redistribution of income or wealth. The theory...

The paper is motivated by a desire to find common ground between mainstream and post-Keynesian approaches to fiscal policy. A post-Keynesian approach with origins in Kalecki offers a promising line of enquiry which is developed here. The paper identifies the principal differences between the...

We investigate whether late redistribution programs that can be targeted toward low income families, but that may distort savings decisions, can “dominate” early redistribution programs that cannot be targeted as a result of information constraints. We use simple two-period overlapping...

We examine the use of dynamic overlapping generations (OLG) computable general equilibrium (CGE) models to analyze the economic effects of tax reforms, using as a paradigm our Diamond–Zodrow (DZ) model. Such models are especially well-suited to analyzing both the short-run transitional and the...