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Behavioral Responses to Inheritance and Gift Taxation : Evidence from Germany

Glogowsky, Ulrich - 2021

The desirability of inheritance and gift taxes depends on individuals’ tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10013315177

Top Incomes and Top Taxes in Germany

Corneo, Giacomo - 2006

We analyze the distribution and taxation of top incomes in Germany during the 1990s on the basis of individual tax … findings are as follows: (i) incomes are highly concentrated in Germany, more than commonly thought; (ii) the German economic … concentrated in Germany, more than commonly thought; (iv) although effective tax rates are significantly lower than statutory ones …

Persistent link: https://www.econbiz.de/10012781544

Read My Lips? Taxes and Elections

Fuest, Clemens; Gründler, Klaus; Potrafke, Niklas; … - 2021

We introduce a new dataset that includes quantitative harmonized indices of tax reforms based on qualitative information of about 900 Economic Surveys from the OECD and 37,000 tax-related news from the IBFD archives. The data set provides indicators on tax reforms for tax rates and tax bases,...

Persistent link: https://www.econbiz.de/10013314686

Who Participates in Tax Avoidance?

Alstadsæter, Annette; Jacob, Martin - 2013

This paper analyzes the sources of heterogeneity in legal tax avoidance strategies across individuals. Three conditions are required for a taxpayer to participate in tax avoidance: incentive, access, and awareness. Using rich Swedish administrative panel data with a unique link between corporate...

Persistent link: https://www.econbiz.de/10010293978

Effective Corporate Taxation, Tax Incidence and Tax Reforms: Evidence from OECD Countries

Barrios, Salvador; Nicodème, Gaëtan J.A.; Fuentes, … - 2014

The present study provides estimates of the Effective Marginal Tax Rates (EMTRs) for a sample of 17 OECD countries and 11 manufacturing sectors in a single framework encompassing capital, labour and energy taxes. Our cross-country/cross-sector approach allows us comparing the incentives provided...

Persistent link: https://www.econbiz.de/10010420698

The Taxation of Internationally Portable Pensions: Fiscal Issues and Policy Options

Genser, Bernd; Holzmann, Robert - 2016

Pension policy reforms across the world in recent decades are a reaction to the changing demographic and socioeconomic environment. While pension scheme redesign has received much attention, the tax treatment of contributions, returns, and benefits of retirement savings remains mostly unattended...

Persistent link: https://www.econbiz.de/10011431244

Taxing Pensions of an Internationally Mobile Labor Force: Portability Issues and Taxation Options

Holzmann, Robert - 2016

There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there is currently limited analytical guidance...

Persistent link: https://www.econbiz.de/10011431256

Behavioral Responses to Inheritance and Gift Taxation: Evidence from Germany

Glogowsky, Ulrich - 2020

The desirability of inheritance and gift taxes depends on individuals' tax responsiveness. This paper demonstrates how strongly, and in what way, the German inheritance and gift tax influences taxpayer behavior. To that end, it combines administrative data with cross-bracket tax variation: a...

Persistent link: https://www.econbiz.de/10012314915

Taxation of Pensions in Portugal: Is there a Rationale for a Semi-Dual Income Tax System?

Bravo, Jorge Miguel - 2016

The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...

Persistent link: https://www.econbiz.de/10011522481

The Political Economy of Taxation: Power, Structure, Redistribution

Winer, Stanley L. - 2016

In this chapter I provide an overview of the political economy of taxation in democratic states by considering the three most important issues in the field: (1) the evolution of the power to tax in (what are now) the mature constitutional democracies; (2) the nature and determinants of modern...

Persistent link: https://www.econbiz.de/10011584951