Nach wie vor ist das Splitting wegen der negativen Anreizwirkungen auf die Erwerbstätigkeit verheirateter Frauen in der Kritik und deshalb unter gleichstellungsrechtlichen Aspekten zu diskutieren. Deutschland wurde durch Organe der EU mehrfach angemahnt, das Steuersystem auf Benachteiligungen...

The introduction of information reporting and pre-population of charitable tax deductions in Denmark in 2008 coincided with a doubling in the number of tax deductions claimed, and a 15 percent rise in the value of claims. We attribute this change to incomplete claiming of eliglbe charitable tax...

The paper extends the basic Stiglitz (1982) model of optimal nonlinear income taxation into a model featuring endogenous unemployment and wages. This means that the government needs to consider the effects on wages and unemployment when designing the optimal tax function. The tax systems'...

elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax <p> rate. We offer new evidence on this matter by making use of a large panel of Swedish tax payers over the period 1991-2002. Changes in statutory tax rates as well as discretionary changes in tax...</p>

The incidence and efficiency losses of taxes have usually been analysed in isolation from public expenditures. This negligence of the expenditure side may imply a serious misperception of the effects of marginal tax rates. The reason is that part of the marginal tax may in fact be payment for...

The impact of fiscal activity on human capital formation has often been analyzed with regard to the expenditure side of the budget, i.e. the subsidization of (higher) education. Recent contributions have increasingly focused on the effect of taxation on human capital accumulation. Less attention...

In this paper we analyze the political economics of different strategies to implement revenue neutral reforms of a complicated income tax system ('tax-cut-cum-base-broadening'). We set up a straightforward social choice model where individuals initially have two deduction possibilities from the...