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The success of the flat rate income tax in eastern Europe suggests that this concept could also be a model for countries of western Europe. The present paper uses a simulation model to analyze the effects of revenue neutral flat rate tax reforms on equity and efficiency for the case of Germany....

We implemented two different blended learning concepts using STACK. The aim was to enhance continuous learning activity of up to 1600 undergraduates in each of our courses right from the beginning of a term. In both scenarios, classroom exercises were partially replaced by voluntary e-learning...

Using a unique dataset of German members of parliament (MPs) this paper analyzes the politicians’ wage gap (PWG). After controlling for observable characteristics as well as accounting for election probabilities and campaigning costs, we find a positive income premium for MPs which is...

This paper analyzes the effectiveness of the tax and transfer systems in the EU and the US to provide income insurance through automatic stabilization in the recent economic crisis. We find that automatic stabilizers absorb 38% of a proportional income shock in the EU, compared to 32% in the US....

This chapter investigates to what extent the tax and transfer systems in Europe protect households at different income levels against losses in current income caused by economic downturns like the present financial crisis. We use a multi-country microsimulation model to analyse how shocks on...

This paper analyzes the effectiveness of the tax and transfer systems in the European Union and the US to act as an automatic stabilizer in the current economic crisis. We consider two scenarios: a proportional income shock and a shock on employment which increases the rate of unemployment. We...

How do different components of the tax and transfer systems affect disposable income inequality? This article explores the redistributive effects of different tax benefit instruments in the enlarged European Union (EU) based on two approaches. Inequality analysis based on the sequential...

The question of who bears the burden of the corporate income tax is important. In the tax policy debate, this issue is controversial. Proponents of higher taxes on business argue that these taxes mostly fall on firm owners and thus redistribute income from ‘rich to poor’. Critics object that...