. Empirically, we confirm the importance of both labor market institutions and profit shifting possibilities for the incidence of …

In der Debatte über die Neuordnung der Einkommensbesteuerung in Deutschland gilt die Steuervereinfachung als eines der … complexity leads to high compliance costs for taxpayers. The complexity of income tax systems is also seen as an obstacle to … simplification empirically, for the case of Germany. Our analysis is based on a simulation model for the German tax and transfer …

This paper investigates the impact of tax simplification on various indicators of the efficiency of the tax system and … inequality. Efficiency effects in terms of changes in marginal tax rates and labor supply effects are mixed. The combination with … inequality of after tax incomes. We conclude that tax simplification may improve the efficiency of the tax system without …

-Reformvarianten in Deutschland auf die Einkommensverteilung auswirken würde, und wer die Gewinner und Verlierer dieser Reformvarianten …

Angesichts der dramatischen demographischen Entwicklung in Deutschland hat das Interesse der Politik an der …

Neuere Studien zur Einkommensverteilung in Deutschland verdeutlichen, dass die Untererfassung von Spitzeneinkommen in … zwischen Konjunktur und Einkommensverteilung in Deutschland. Entsprechende Auswertungen legen nahe, dass die vermeintliche …Recent studies on income distribution in Germany reveal that the under-reporting of top incomes in survey data leads to …

integration. however, little is known about the development of equality of opportunity (EOp) in East and West Germany after 1990 … in East and West Germany. Our results suggest that equal opportunities in Germany have grown since reunification …. Interestingly, EOp is larger in East than in West Germany. …