This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet...

With an empirical study of the results of the reduction in the income tax schedule by the German red-green government two suitable scales for an evaluation of distributional effects of tax policy are discussed: the redistribution of tax burden and the redistribution of income caused by the...

German Abstract: Der Beitrag zeigt, dass es vielen Personen schwerfällt, die Progression des deutschen Einkommensteuertarifs richtig einzuschätzen. Die damit verbundene Fehlwahrnehmung der Steuerprogression ist unterschiedlich ausgeprägt, je nachdem welche Dimension von Steuerprogression...

The paper empirically analyses the impact on individual municipalities of replacing the German local business tax by a local surcharge on income and corporation tax. The microsimulation models used for this and refined for the present paper originate in calculations carried out for the Federal...