This paper considers the choice of linear income tax rate in both majority voting and social welfare maximising contexts. Although the basic problem in each case - of finding the most preferred tax for the median voter and the welfare maximising tax for an independent judge or decision-maker -...

This paper uses a microsimulation model that permits interactions between taxes,government benefits and housing assistance parameters and data from various releases of the Survey of Income and Housing Costs to illustrate how the distribution of effective marginal tax rates has varied between the...

Previous work on the effects of intergenerational transfers has implied that such transfers benefit recipients by insuring against labor market risks. Allowing for equilibrium labor market responses, however, one would expect the aggregate level of transfers to affect the distribution of wages...

Sachverhalte mit Auslandsbezug sind Alltag in deutschen Kanzleien. Das Gebiet des Internationalen Steuerrechts wird jedoch oft unterschätzt und so werden nicht immer die steueroptimalen Entscheidungen in der Beratung getroffen. Das Werk erläutert die Grundlagen und gibt zahlreiche Hinweise...