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aktuellen Steuerreform 2000/2005 wird in Deutschland der "Karlsruher Entwurf" diskutiert, der versucht, über eine drastische … 2000/2005 in Germany the "Karlsruhe proposal" is discussed, which tries to raise the transparency and thereby the taxation …
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aktuellen Steuerreform 2000/2005 wird in Deutschland der "Karlsruher Entwurf" diskutiert, der versucht, über eine drastische …
Persistent link: https://www.econbiz.de/10001784226
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We study a set of tax reforms introducing a budget-neutral tax shift in Italy, from labour income to consumption taxes. To this end we use a microsimulation model to provide the output with which to estimate the parameters of tax functions in an overlapping-generations computable general...
Persistent link: https://www.econbiz.de/10012705235
Consumption taxes are often considered as the most anti-redistributive component of the tax system. Yet, very few estimates, and fewer international comparisons of the redistributive impact of consumption taxes exist in the literature, due to scarce data on household expenditures. We use...
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