The 2016 German Inheritance Tax reform brought some modifications to the highly debated new and existing tax exemptions …

The direct charitable contribution deduction was an experimental deduction for the 1982-1986 tax years. It represents … the only example in the tax laws in which non-itemizers were allowed a charitable contribution deduction in tandem with … the standard deduction. This article offers a review of three distinct eras in tax history: the advent of the standard …

tax treatment of persons who have differing incomes and financial resources. But while much has been written on tax law … some taxpayers within the same income category. Numerous articles on tax bias have served to illustrate the inequities in …. Within the same income category, under the present tax structure, there are those who receive more favorable treatment from …

. Investigation of tax data reveals a high degree of income concentration at the top of the distribution, low progressivity and … violations of the principles of horizontal and vertical equity. The main reason for these distortions is the complete tax … progressivity-focused tax reform plan, a theme that has returned as a focus of debates with Piketty (2014). …

fiscal policies that achieve a desired degree of redistribution in society. We find that marginal tax rates on the top 1% of …In this paper we argue that very high marginal labor income tax rates are an effective tool for social insurance even …

, a well-known result is that the two tax systems are equivalent. Motivated by recent empirical evidence documenting … persistent return heterogeneity, we revisit this question. With heterogeneity, the two tax systems typically have opposite … regardless of their productivity, which expands the tax base, shifts the tax burden toward unproductive entrepreneurs, and raises …

analyses is usually missing. -- microsimulation ; group simulation ; tax revenue ; personal income tax ; tax statistics …Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to … microsimulation, we compare both methods. Investigating tax scale effects by the group model leads to very good results. Determining …