In this paper we ask who bears the burden of recent deficit reduction schemes in Italy. We implemented a reduction of the public deficit to 3 per cent of the GDP, the value that would allow Italy to meet the Maastricht Treaty criteria. The cut-down is financed by the so-called Eurotax...

This paper deals with the efficiency and distributional consequences of a switch from the current German income and corporate tax system to one special variant of an intertemporally neutral tax, an extended ACE (allowance for corporate equity) corporation tax. This tax is favoured by the IFS...