This paper aims to contribute to the debate on the best way to reduce the tax burden on the production sector in Brazil, by simulating an overlapping generations model calibrated to the country's economy. Our focus is on the comparison of the macroeconomic and welfare impacts brought about by...

In Deutschland wird eine umfassende Steuerstrukturreform bereits seit Jahren kontrovers diskutiert. Mit dem Eintritt der FDP in die Regierungsverantwortung erhält diese Debatte derzeit besondere Aktualität. Dieser Beitrag argumentiert, dass trotz oder gerade wegen leerer öffentlicher Kassen...

Effective tax rates (ETRs) are designed to indicate the influence of taxes on investments. Existing ETR models fail to generate ETRs that can be compared to a constant yardstick and to other ETRs. This paper develops a new ETR approach based on neutral tax systems. Integration of neutral...

According to a widespread view, Germany's unemployment crisis is caused by rigid labour markets, low profitability and increasing international competition. We argue that this view does not provide a convincing explanation for the dramatic rise in Germany's unemployment rate since 1989, first...

In November 1991, the Commission of the European Communities commissioned the Institut für Weltwirtschaft to carry out a report on ‘Taxation in Border Regions’. This study is a revised version of the report, which was submitted in 1993. The purpose of this study is to analyse the present...

Die in den achtziger Jahren insgesamt verhaltene Investitionstätigkeit im Inland und die kräftig steigenden Direktinvestitionen im Ausland sind Indizien für eine geringe Attraktivität des Standorts Bundesrepublik Deutschland. Ein internationaler Vergleich zeigt, daß das Steuersystem...

Based on the earlier work of one of the authors, this paper develops a unified methodology to compare tax progression for dominance relations under different income distributions. We address it as uniform tax progression for different income distributions and present the respective approach for...

The Luxembourg Income Study data is used to explore the impact of taxes and transfer payments on the distribution of income across thirteen countries for different years. The five-parameter generalized beta distribution and ten of its special cases are considered as models for the size...

While many nations lay a claim to supporting 'family values', these values may be interpreted in a variety of ways. How do nations support families, particularly families with children? What strategies do different nations take, and how do these strategies lead to different outcomes? In this...

This paper uses micro-census income data from the Luxembourg Income Study (LIS) to measure the current and future burden of financing public transfers, especially benefits supporting the aged and near-aged. The analysis distinguishes between income obtained from households' own saving and labor...