In der Diskussion um ein "gerechtes" Steuer- und Abgabensystem ist häufig zu hören, dass in Deutschland die "Mittelschicht" übermäßig stark belastet wird und "Spitzenverdiener" zu wenig zur Finanzierung des Gemeinwesens beitragen. Diese RWI Position unterzieht die öffentliche Wahrnehmung...

The sales taxes in the EU - and in several other countries - are practiced as value-added tax of the consumption type with invoice method. Literature on microsimulation models (MSM) for this type of VAT is rare, though the importance of VAT has continuously increased. We discuss the issues of...

The sales taxes in the EU|and in several other countries|are practiced as value-added tax of the consumption type with invoice method. Literature on microsimulation models (MSM) for this type of VAT is rare, though the importance of VAT has continuously increased. We discuss the issues of...