This paper has benefited greatly from a discussion of an earlier version with the participantsof the first Humboldt Forum for Food and Agriculture in Davos, Switzerland in March 2009.Research has been made possible in part by a research grant from BASF SE – The ChemicalCompany. The first two...

Essay der "Projektgruppe Energiepolitisches Programm" zum Thema der steigenden Energiepreisen. Dabei wird insbesondere auf mehr Transparenz für Verbraucher, Möglichkeiten der Politk den steigenden Energiepreisen entgegenzuwirken sowie auf neue, leistungsfähige Kraftwerke eingegangen.

Im aktuellen politischen Diskurs werden parteiübergreifend zwei Probleme der deutschen Einkom-mensteuer identifiziert: die kalte Progression und der Mittelstandsbauch. Dabei scheint weitgehend Einigkeit zu herrschen, dass beide Probleme beseitigt werden sollen. Lediglich der geeignete...

We use micro data from the U.S. Internal Revenue Service to document how households’ taxliabilities vary with income, marital status and the number of dependents. We report facts onthe distributions of average and marginal taxes, properties of the joint distributions of taxespaid and income,...

This paper studies in the presence of flexible outsourcing the effects of outsourcing costs, productivity of outsourcing, wage tax and tax exemption in an imperfectly competitive labour markets when labour unions and firms negotiate wages and the impacts of labour tax progression on domestic...

Within an efficiency wage framework, we study the effects of two revenue-neutral tax reformsthat change the progressivity of the labour tax system. A revenue-neutral increase in both thewage tax and tax exemption and a revenue-neutral change in the composition of labourtaxation towards the tax...

We establish the precise connections between progressive taxation andinequality reduction, in a setting where the level of tax revenue to be raised isendogenously fixed and tax schemes are balanced. We show that, in contrastwith the traditional literature on taxation, the equivalence between...

This paper investigates the role of corporate taxation with respect to a multinational'sinvestment decision, in which the multinational can pursue either a direct or an indirectinvestment strategy. The latter involves at least three corporate entities and opens upenhanced opportunities for...

This paper extends behavioural microsimulation modelling so that third round effectsof a policy change can be simulated. The first round effects relate to fixed hoursof work, while second round effects allow for changes in desired hours of work atunchanged wages. These allow for endogenous...

In this paper we present an extension of the Taylor model with staggered wages inwhich wage-setting is also influenced by reference norms (i.e. by benchmark wages).We show that reference norms can considerably increase the persistence of inflationand the extent of real wage rigidity but that...