In der ökonomischen Literatur wird oft argumentiert, dass Kombilohnmodelle und Grundeinkommenskonzepte im Prinzip nur Varianten einer negativen Einkommenssteuer seien. Dabei wird oft übersehen, dass diese Konzepte sehr unterschiedliche Gruppen der Bevölkerung einbeziehen. Dieser Beitrag...

Regionale Divergenzen gewinnen in der öffentlichen Debatte zunehmend an Bedeutung, und Forderungen nach politischen Maßnahmen zur Eindämmung regionaler Unterschiede mehren sich. Für die Ausgestaltung solcher Maßnahmen ist es wichtig, die Art der Divergenzen richtig zu erfassen. Eine Analyse...

This paper analyses the effects of introducing a common EU tax base with formula apportionment on the size of the EU wide tax base and on the distribution of the tax base between the EU member countries. We use a combined dataset of Deutsche Bundesbank's Foreign Direct Investment data (MiDi) and...

While layoff costs in the U.S. are mostly due to experience-rated unemployment insurance, layoff costs in European labour markets are primarily a consequence of employment protection laws. In this paper we compare the effects of experience rating and employment protection laws on employment and...

A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a...

This paper analyses the effectiveness of the corporate income tax as an automatic stabilizer. It employs a unique firm-level dataset of German manufacturers combining financial statements with firm-specific information about credit market restrictions. The results show that approximately 20 per...

The success of the flat rate tax in Eastern Europe suggests that this concept could also be a model for the welfare states of Western Europe. The present paper uses a simulation model to analyse the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of...