The aging of the population in Germany has led to growing concerns among politicians about the economic situation of households with children. This is also reflected in the recent tax policy debate on reforming the taxation of families and married couples. The purpose of this paper is threefold....

This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...

Summary The aging of the population in Germany has led to growing concerns among politicians about the economic situation of households with children. This is also reflected in the recent tax policy debate on reforming the taxation of families and married couples. The purpose of this paper is...

Abstract: Der Reformvorschlag von Joachim Mitschke strebt eine Vereinfachung des Steuersystems bei steigendem Wachstum und höherer Beschäftigung an. In diesem Buch werden die langfristigen Auswirkungen auf Grundlage des Steuer-Transfer-Simulationsmodells des Finanzwissenschaftlichen...

Der Preis für Rohöl ist Anfang des Jahres 2016 noch einmal deutlich gesunken. Modellsimulationen zeigen, dass der größte positive Effekt beim Privaten Konsum zu erwarten ist. Untersucht wurde hierbei, welche gesamtwirtschaftlichen Effekte resultieren würden, wenn eine Revision des für das...

In view of an impending termination of Russian gas supplies, it is necessary to take a closer look at the existing regulations in the event of a shortage in German gas supply. In this context, the legal framework provides that in the event of an acute shortage, the gas supply of individual...