All good comes at a price. The German corporatetax reform is good overall,1 but the major benefit,the tax rate cut, comes with a tightened andhighly detrimental change of ownership rule. TheGerman term Mantelkauf, literally translated as‘‘coat purchase,’’ is deceiving — it sounds and...

Fiscal Decentralization Reforms and Local Government Efficiency: An Introduction -- Fiscal Decentralization in Bulgaria -- Fiscal Decentralization in the Czech Republic -- The Fiscal Decentralization in Hungary -- The Fiscal Decentralization in Poland -- The Fiscal Decentralization in Romania --...

Against the backdrop of international tax competition, corporate and investment income taxation has been gradually diverging from its original principles during the past years. In the last comprehensive reform in 2008/2009, individual elements of a dual income tax were implemented. Dominik Rumpf...

Die aktuellen Pläne der Großen Koalition zur Reform der Unternehmensbesteuerung geben ein positives Signal: Der Gewinnsteuersatz der Unternehmen wird deutlich reduziert, im Gegenzug wird die Bemessungsgrundlage verbreitert. Insgesamt verringern die Pläne die Anreize zu Steuergestaltungen. Die...

This paper focuses on the relationship between tax reforms and environmental quality in Italy. First, we analyse some of the characteristics of the tax system. Within a dynamic model, we estimate the marginal distortion introduced by different taxes and show that the system is far from being...

In this paper, we analyze the impact of a tax policy change on social welfare by using jointly a collective model of household labor supply and a microsimulation program of the French taxbenefit system. The collective approach allows studying the intrahousehold distribution so that for the first...

In this paper we provide an overview of the literature relating labour supply to taxes and welfare benefits with a focus on presenting the empirical consensus. We begin with a basic continuous hours model, where individuals have completely free choice over their hours of work. We then consider...

In this paper we use a dynamic structural life-cycle model to analyze the employment, fiscal and welfare effects induced by unemployment insurance. The model features a detailed specification of the tax and transfer system, including unemployment insurance benefits which depend on an...