, we suggest the first large-scale international comparison of elasticities, while netting out possible differences due to … common empirical approach and a complete simulation of tax-benefit policies affecting household budgets. We find that wage … robust to several modeling assumptions. We show that differences in tax-benefit systems or demographic compositions explain …

it spans over four decades and includes a large number of tax reform episodes, with tax rate variation arising both from …

and Stasavage argue that governments don't tax the rich just because inequality is high or rising--they do it when people … the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to …

for investment. We measure the effective tax burden on capital investment and on highly qualified labour in 33 locations … across Europe and the United States. We then correlate both types of tax burden in order to study the different tax policy … federal structure with high tax autonomy stand for countries with lower tax burdens, especially on companies. Large countries …

In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem … internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und … den USA geregelt ist. Insbesondere werden in diesem Zusammenhang die jeweiligen Ertrags-, Umsatz-, Erbschafts- und …

In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem … internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und … den USA geregelt ist. Insbesondere werden in diesem Zusammenhang die jeweiligen Ertrags-, Umsatz-, Erbschafts- und …