scholarly journals Distributional and Welfare Effects of Germany's Year 2000 Tax Reform

2010 ◽  
Author(s):  
Richard R. Ochmann
Keyword(s):  
Tax Reform ◽  
Welfare Effects ◽  
Year 2000

scholarly journals Myth and Reality of Flat Tax Reform: Micro Estimates of Tax Evasion Response and Welfare Effects in Russia

2009 ◽  
Vol 117 (3) ◽  
pp. 504-554 ◽  
Author(s):  
Yuriy Gorodnichenko ◽  
Jorge Martinez‐Vazquez ◽  
Klara Sabirianova Peter
Keyword(s):  
Tax Evasion ◽  
Tax Reform ◽  
Welfare Effects ◽  
Flat Tax

The German Business Tax Reform of 2000: A General Equilibrium Analysis

2002 ◽  
Vol 3 (4) ◽  
pp. 347-378 ◽  
Author(s):  
Peter Birch Sørensen
Keyword(s):  
General Equilibrium ◽  
Tax Reform ◽  
German Economy ◽  
High Ratio ◽  
Equilibrium Analysis ◽  
Tax Rates ◽  
Property Income ◽  
Business Tax ◽  
National Tax ◽  
Year 2000

AbstractIn the year 2000 Germany enacted a major tax reform involving significant cuts in corporate and personal tax rates and a controversial change in the system of dividend taxation. This paper discusses the effects of the business tax reform on the German economy. The analysis is based on a detailed general equilibrium model of the OECD economy which is designed to illustrate the domestic and international effects of national tax policies. The simulations indicate that the German business tax reform will raise domestic economic activity and welfare, although the welfare gain will accrue disproportionately to households with a high ratio of property income to total income.

scholarly journals Tax Reform, Sector-specific Labor Supply and Welfare Effects

2009 ◽  
Vol 111 (2) ◽  
pp. 299-321 ◽  
Author(s):  
John K. Dagsvik ◽  
Marilena Locatelli ◽  
Steinar Strøm
Keyword(s):  
Labor Supply ◽  
Tax Reform ◽  
Welfare Effects

LONG-RUN GROWTH AND WELFARE EFFECTS OF TAX REFORM

2011 ◽  
Vol 16 (4) ◽  
pp. 520-536 ◽  
Author(s):  
WEN-YA CHANG ◽  
KUO-HAO LEE ◽  
JUIN-JEN CHANG
Keyword(s):  
Tax Reform ◽  
Welfare Effects ◽  
Long Run
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