Rund sechs von zehn Selbstständigen erzielen nach Einkommensteuerdaten Gewinneinkünfte von weniger als 10.000 € im Jahr. Eine Vielzahl dieser Personen kann jedoch auf zusätzliche eigene Einkünfte zurückgreifen oder es wird durch einen Partner bzw. eine Partnerin weiteres Einkommen...

The aim of this paper is the study of three reforms of the Italian personal income tax that have been implemented over the past six years. The analysis is carried out in three stages. In the first stage we study their distributive effects using a static microsimulation model. In the second stage...

The aim of this paper is the study of three reforms of the Italian personal income tax that have been implemented over the past six years. The analysis is carried out in three stages. In the first stage we study their distributive effects using a static microsimulation model. In the second stage...

The paper uses the 1992 household survey for Bulgaria to show poor revenue performance of the income tax structure prevailing in 1992, which did not take into account the underlying distribution of income. The paper shows that Bulgaria can benefit from a much lower and simpler income tax rate...

Uno de los aspectos más controvertidos del debate en el Congreso de la Nación sobre las prórrogas impositivas es el que se refiere al aumento del mínimo no imponible del Impuesto a las Ganancias. Mientras que el Poder Ejecutivo Nacional elevó un proyecto de ley que mantiene el mínimo...

An Auerbach-Kotlikoff (AK) overlapping-generations model is used to examine how changes in marginal income-tax rate structures affect the distribution of income, drawing on actual changes to the U.S. tax code. This approach builds on AK by allowing for many different cohort types, and hence for...

A presentation of computational counterfactual experiments that examine the quantitative impact of marginal tax rates on the distribution of income.

Swiss banking secrecy laws not only tempt foreign investors to remain silent about at least part of their capital incomes and, thus, not pay taxes as obliged by law. Therefore, Switzerland introduced a withholding tax on capital income in 1934, primarily in order to coerce domestic residents to...