This professorial dissertation thesis collects several empirical studies on tax distribution and tax reform in Germany … presumptive tax base erosion. Chapter 4 deals with several assessment studies on the ecological tax reform implemented in Germany … econometric input-output model and a recursive-dynamic computable general equilibrium (CGE) model. Both models show that Germany …

attitudes and actions of politicians in Germany. The results show that German state politicians' and governments' words differed …, wie ideologische Orientierung Einstellungen und Handlungen von Politikern in Deutschland prägt. Die Ergebnisse zeigen …

inter vivos transfers in Germany. The results do not show that the reform influenced transfers within the nuclear family …