Real Estate Investment Trusts sollen im Jahr 2006 auch in Deutschland eingeführt werden. Dies würde die Investitions- und Anlagebedingungen am Standort Deutschland verbessern. Doch die Einführung stockt, weil neue Steuerschlupflöcher befürchtet werden. Die steuerliche Transparenz des REIT...

The paper focuses on the signaling value of a tax when agents are less informed on the effect of their consumption than the policy-maker. When he chooses the tax, the policy-maker optimizes both the incentive effect and the effect on beliefs. We show that optimal taxes under symmetric...

This paper explores cross-national public perceptions and beliefs about taxes and redistribution of income. Our main concern is whether the welfare regimes and the national tax policies can explain attitudinal variance. Despite our larger database and somewhat different measures, our study array...

This study aims to compare the anti-poverty effectiveness of taxes and income transfers among western welfare states. It is shown that a country's poverty outcome can be decomposed into the level of market-generated poverty, the overall level of welfare efforts, and the poverty reduction...

A standard analysis of the anti-poverty effect of taxes and income transfers is to compare pre-tax-transfer poverty and post-tax-transfer poverty. A critical shortcoming of the standard approach is that it treats pre-tax-transfer poverty as given and ignores potential effects of taxes and...

Changes in the headcount rate are the standard metric for gauging how public transfers and taxes affect poverty. An alternative strategy, one theoretically more appealing and complete, is to rely on distribution-sensitive indexes [Sen (1976, 1981)]. How would policies measured impacts change if...

In the early 1970s, hours worked per working-age person in Spain were higher than in the United States. Starting in 1975, however, hours worked in Spain fell by 40%. We find that 80% of the decline in hours worked can be accounted for by the evolution of taxes in an otherwise standard...

Im April dieses Jahres hat das Bundesverfassungsgericht die derzeit gültigen Vorschriften für die Bemessung der Grundsteuer für verfassungswidrig erklärt. Der Gesetzgeber wurde beauftragt, bis zum 31. Dezember 2019 eine Neuregelung zu treffen. Die Forschungsgruppe Steuer- und Finanzpolitik...