This paper assesses the impact on household labor supply of a Dual Income Tax reform in Germany. It relies on GMOD, a population-based tax-benefit microsimulation model, and uses flexible mixed logit simulation estimators.

We study optimal nonlinear income taxation when earnings can differ because of both ability and luck, so the income tax has both a redistributive role and an insurance role. A substantial literature on optimal redistribution in the absence of uncertainty has evolved since Mirrlees’ original...

This paper explores whether the usage of tax revenues affects tax-compliance behavior. I design a laboratory experiment in which subjects make tax-reporting decisions and are randomly assigned to treatments that differ in tax-revenue use. The results indicate that compliance depends on...

France has a track record of persistent general government deficits, partly reflecting pro-cyclical fiscal policies in upswings. This has resulted in a quadrupling of its public debt-to-GDP ratio since the 1970s to above 80% of GDP. Reducing public debt is crucial because a high level of public...

En este documento se presenta un análisis del impacto que han tenido los subsidios otorgados por las cajas de compensación familiar sobre el crecimiento económico. En el análisis se trabaja con información de treinta departamentos para el periodo 1996-2009, utilizando la metodología de...

In the United States, there are 741 billionaires with a combined net worth of $5.2 trillion. These billionaires live highly public lives, with some achieving superstar status. Despite growing inequality, billionaires face effective tax rates lower than the average American. Is this due to a lack...

In the second half of the 2010s more than 100 countries--including all large offshore financial centers--started to automatically exchange bank information with foreign tax authorities. This informational big-bang marks a break with the situation of offshore bank secrecy that prevailed before....

Aus Gründen der ökonomischen Effizienz sollte eine progressive Besteuerung des Einkommens erst dann zur Anwendung kommen, wenn dieses für den privaten Konsum oder andere private Zwecke (z. B. Schenkungen) verwendet werden soll. Unter Effizienzaspekten, d. h. zur Gewährleistung der...

Der folgende Bericht beschreibt die bisherigen Ergebnisse der Forschungsarbeiten zum Projekt "Steuererhebungskosten". Ziel des empirisch orientierten Projektes ist es, mit wissenschaftlichen Methoden die Kosten der Erhebung von Ertragssteuer bei Unternehmen (Einkommensteuer von...