Microsimulation based on income tax statistics may be useful in tax reform discussions. Unfortunately, access to appropriate data is still rather restricted and expensive for ad-hoc analyses, or individual data is often even not available at all. In this paper we take Germany and its data...

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...

Im Fall einer steuerneutralen Einbringung von Betriebsvermögen in eine Kapital-gesellschaft kommt bei anschließender Anteilsveräußerung innerhalb einer Sieben-jahresfrist die Missbrauchsvorschrift des § 22 Abs. 1 UmwStG zur Anwendung. Diese beinhaltet Elemente der Besteuerung eines...