base erosion and profit shifting (BEPS). We use the introduction of such an interest deductibility restriction in Germany …

in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …

on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France …

in Germany, as it is often claimed in the public debate. We use two micro-data sets and a micro-simulation model to … compare effective average tax rates for different household types in France and Germany. Our analysis shows that the popular …. Actually, low income families with less than three children even fare better in terms of tax relief in Germany than in France …

exploit Germany's 2009 tax reform, which introduced a final withholding tax on interest income with a flat rate 18 percentage …

content of 9,000 primary and general election websites of candidates for the U.S. House of Representatives, 2002-2016, as well …