This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...

In der Debatte über eine Reform des deutschen Einkommensteuersystems wird immer wieder die Einführung einer Flat Rate Tax gefordert. Üblicherweise bestehen solche Vorschläge aus den Elementen Verbreiterung der Bemessungsgrundlage, Erhöhung des Grundfreibetrags und Einführung eines (relativ...

Angesichts der dramatischen demographischen Entwicklung in Deutschland hat das Interesse der Politik an der wirtschaftlichen und sozialen Situation von Haushalten mit Kindern in den letzten Jahren stark zugenommen. Das gilt nicht zuletzt auch für den Bereich der Steuerpolitik. Im vorliegenden...

When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes and contributions which is often seen as a main challenge for the economic performance of the welfare state in terms of growth and unemployment. Especially the progressive...

Abstract: Der Reformvorschlag von Joachim Mitschke strebt eine Vereinfachung des Steuersystems bei steigendem Wachstum und höherer Beschäftigung an. In diesem Buch werden die langfristigen Auswirkungen auf Grundlage des Steuer-Transfer-Simulationsmodells des Finanzwissenschaftlichen...

This article investigates the impact of tax simplification on various indicators of the efficiency of the tax system and on the distribution of income. The analysis is based on a simulation model (FiFoSiM) using German income tax and household survey microdata. We model tax simplification as the...

When comparing tax benefit systems across Europe, Germany is usually regarded as a country with a high level of taxes and contributions which is often seen as a main challenge for the economic performance of the welfare state. In this paper, we analyse the progressivity and redistribution...

The introduction of a flat tax is supposed to have several advantages. Administration and compliance costs are reduced, as well as incentives for tax evasion. Furthermore, positive employment and growth effects are expected. Despite these advantages, a flat rate tax is not very popular in most...