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Das Splittingverfahren dient dazu, horizontale Steuergerechtigkeit zu schaffen. Es wird gezeigt, dass das Splittingverfahren selbst nicht Ursache für die Zurückhaltung von Frauen am Arbeitsmarkt ist. Mit diesem Verfahren bleibt der Gesetzgeber neutral gegenüber den privaten Entscheidungen von Paaren über ihre Arbeitsteilung. Seine Abschaffung hingegen dient der Förderung eines bestimmten Lebensmodells und verstößt gegen den Grundsatz der horizontalen Gerechtigkeit. It can be shown that job splitting serves to create horizontal tax justice. The article examines to what extent the splitting system prevents a woman from taking up gainful employment or increasing her working hours. The result shows that the splitting procedure itself corresponds to the neutrality of the legislator towards the private decisions of couples about their division of labour. Its abolition, on the other hand, serves to promote a certain life model and violates the principle of horizontal justice.

Background We developed an integrated model called Microsimulation for Income and Child Health (MICH) that provides a tool for analysing the prospective effects of fiscal policies on childhood health in European countries. The aim of this first MICH study is to evaluate the impact of alternative fiscal policies on childhood overweight and obesity in Italy. Methods MICH model is composed of three integrated modules. Firstly, module 1 (M1) simulates the effects of fiscal policies on disposable household income using the tax-benefit microsimulation program EUROMOD fed with the Italian EU-SILC 2010 data. Secondly, module 2 (M2) exploits data provided by the Italian birth cohort called Nascita e Infanzia: gli Effetti dell’Ambiente (NINFEA), translated as Birth and Childhood: the Effects of the Environment study, and runs a series of concatenated regressions in order to estimate the prospective effects of income on child body mass index (BMI) at different ages. Finally, module 3 (M3) uses dynamic microsimulation techniques that combine the population structure and incomes obtained by M1, with regression model specifications and estimated effect sizes provided by M2, projecting BMI distributions according to the simulated policy scenarios. Results Both universal benefits, such as universal basic income (BI), and targeted interventions, such as child benefit (CB) for poorer households, have a significant effect on childhood overweight, with a prevalence ratio (PR) in 10-year-old children—in comparison with the baseline fiscal system—of 0.88 (95%CI 0.82–0.93) and 0.89 (95%CI 0.83–0.94), respectively. The impact of the fiscal reforms was even larger for child obesity, reaching a PR of 0.67 (95%CI 0·50–0.83) for the simulated BI and 0.64 (95%CI 0.44–0.84) for CB at the same age. While both types of policies show similar effects, the estimated costs for a 1% prevalence reduction in overweight and obesity with respect to the baseline scenario is much lower with a more focalised benefit policy than with universal ones. Conclusions Our results show that fiscal policies can have a strong impact on childhood health conditions. Focalised interventions that increase family income, especially in the most vulnerable populations, can help to prevent child overweight and obesity. Robust microsimulation models to forecast the effects of fiscal policies on health should be considered as one of the instruments to reach the Health in All Policies (HiAP) goals.

Climate crisis is becoming higher on the agenda of the decision makers of the world. A huge amount of resources have been dedicated to green projects, however far less emphasis has been put on tax policy opportunities. Carbon pricing can increase the burden of CO2 producers, but this does not appear to be enough. We need a Green Tax Reform which focuses on the Pigouvian approach and can correct the distortions of different climate hurting activities. Through tax policy tools, the price structure should be drastically changed and serious incentives should be provided to change the behaviours of the consumers and producers to achieve green policy goals.

This cumulative dissertation contains three empirical essays on the effects of tax policies on different economic agents, namely, individuals, firms, and governments, in three distinct areas of taxation widely overlooked by prior empirical research. Specifically, the first essay studies firms’ responses to threshold-dependent tax enforcement policies. The second essay studies tax competition between local governments and profit shifting by firms to domestic tax havens. Finally, the third essay examines the effects of scandals on organizational affiliation and competition in a setting where organizations levy taxes on their members.

As Brexit removes the Nordic countries’ most powerful ally from the EU, what does this imply for their approach to European affairs? The literature on small states within the EU suggests that they can counterbalance limited bargaining capacities by entering two types of alliances: strategic partnerships with bigger member states and institutionalised cooperation on a regional basis. Against this backdrop we ask whether, by significantly raising the costs of non-cooperation for Nordic governments, the Brexit referendum has triggered a revival of Nordic political cooperation. We scrutinise this conjecture by analysing Nordic strategies of coalition-building on EU financial and budgetary policy, specifically looking at attempts to reform Europe’s Economic and Monetary Union and proposals to strengthen the EU’s fiscal powers. We find that Nordic governments have successfully collaborated on these issues in the context of new alliances such as the ‘New Hanseatic League’ or the ‘Frugal Four.’ Yet, their coalition-building strategies rely on relatively loose and issue-specific alliances rather than an institutionalisation of Nordic political cooperation, implying that this revival of Nordic political cooperation hardly involves the institutions of ‘official’ Nordic cooperation. We argue that this reflects lasting differences among the Nordics’ approach to the EU as well as electorates’ scepticism about supranational institution-building, implying that ‘reluctant Europeans’ are often also ‘reluctant Scandinavians.’

The formation of a favourable business environment and the intensification of entrepreneurial activity on this basis is one of the priorities of economic policy of governments around the world. The aim of this article is to conduct a comparative analysis of some of the characteristics of the business environment of Georgia and Ukraine. The theoretical basis of the study is the understanding of the business environment as a necessary prerequisite for the implementation of entrepreneurial initiatives in a particular country. In the process of our research, the following methods were used: comparative analysis, generalisation, content analysis, correlation, and regression analysis. The authors studied the business environment of Georgia and Ukraine on the basis of an analysis of the following components; that of general economic, political and legal, financial, and fiscal. The results of the study show that Georgia’s business environment is more favourable than Ukraine’s. It is noted that between 2011–2020, Georgia made significant progress in the fight against corruption, in simplifying the procedures for starting a business, and bettering access to finance. Both countries are reforming their tax systems towards liberalisation and democratisation, and they declare the functioning of special tax regimes. According to the Paying Taxes indicator, which is calculated within the Doing Business rating, Georgia improved its result from 61st position in the ranking in 2011 to 14th position in 2020, while Ukraine improved its result from 181st place in 2011 to 65th place in 2020. It is indicated that between 2011–2020, Ukraine showed significant positive dynamics in inflation targeting. The authors note that the weakest elements of the business environment in Ukraine are its efforts to ensure the independence of the judiciary and the fight against corruption. In conclusion, the authors note that the policy of the governments of Georgia and Ukraine should be aimed at the further democratisation of relations with businesses in order to increase the level of a favourable business environment.

In der Debatte darüber, wie die Handlungsfähigkeit der Europäischen Union (EU) ge­stärkt werden kann, werden die Rufe nach einer Ausweitung von Mehrheitsentscheidungen lauter. Im Rat der EU wird aktuell diskutiert, die sogenannten Passerelle-Klau­seln im EU-Vertrag (EUV) zu nutzen. Mit ihnen ließen sich auch ohne große Ver­trags­änderung oder Konvent mehr Mehrheitsentscheidungen einführen. So ein Ver­zicht auf nationale Vetos erfordert aber zunächst Einstimmigkeit sowie zum Teil natio­nale Zustimmungsverfahren, die mit hohen Hürden verbunden sind. Eine solche Einstimmigkeit ist derzeit nicht in Sicht, da sich in kleineren und mittel­großen Mit­glied­staaten Widerstand regt und sie befürchten, regelmäßig über­stimmt zu werden. Not­wendig ist daher ein institutionelles Reformpaket, bei dem Mehrheitsentscheidun­gen auch mit dem Ziel ausgeweitet werden, eine neue EU-Erweiterung zu erleichtern, und mit Notfallklauseln zum Schutz nationaler Kern­interessen abgesichert werden. (Autorenreferat)

The paper presents the results of a sociological research carried out in Romania on a national sample of 1,104 subjects. The data was collected between 9-14 June 2022, and the research was funded by the Tax Pact. The paper presents data on Romanians' preferences for a stable tax code, for merging some taxes and simplifying tax legislation, for certain legislative measures and proposals for the economic recovery of the country, about the progressive tax and about the perception of fiscal administrations.

Der Kieler Bundesausgabenmonitor stellt eine Erweiterung des Kieler Subventionsberichts dar. Es werden nicht nur die Finanzhilfen des Bundes dokumentiert, sondern die gesamten Bundesausgaben im Zeitraum von 2000 bis 2021. Dabei werden die Ausgaben nach einem funktionellen Gliederungsschema dargestellt, das Umverteilungsausgaben im weitesten Sinne, Ausgaben für Produktionsleistungen der Vergangenheit, Ausgaben mit Produktionseffekten in der laufenden Periode, Ausgaben mit Produktionseffekten in der Zukunft, auslandswirksame Zahlungen sowie Sonstiges umfasst. Die Autoren stellen fest, dass über den Beobachtungszeitraum hinweg die Sozialausgaben mit einem Anteilswert zwischen 35 und 40 Prozent der bereinigten Bundesausgaben dominieren. Auch haben am aktuellen Rand die Finanzhilfen deutlich zugenommen, die nunmehr mit knapp 19 Prozent auf dem zweiten Platz der Ausgabenkategorien rangieren. Daraus wird die Schlussfolgerung gezogen, dass die Neigung der politisch Verantwortlichen, Subventionen zu verteilen, im Gefolge der Corona-Krise deutlich zugenommen hat. In diesem Zusammenhang weisen die Autoren darauf hin, dass im Jahr 2021 der Bund aus dem Zukunftspaket Unternehmen mit knapp 20 Mrd. Euro zusätzlich bezuschusst hat, die nicht als sachnotwendige Entschädigungen infolge des Lockdowns gewertet werden können. Diese Mittel haben somit nicht der Stabilisierung der Wirtschaft in der Corona-Krise gedient, sondern haben als Mittel selektiver Industriepolitik eindeutig Finanzhilfecharakter. Vor dem Hintergrund der Einrichtung eines Sondervermögens für Verteidigungszwecke über 100 Mrd. Euro, regen die Autoren an, zur Gegenfinanzierung nicht nur die künftigen Generationen heranzuziehen, sondern auch laufende Subventionen abzubauen. The Kiel Federal Expenditure Monitor is an extension of the Kiel Subsidy Report. It documents not only federal financial assistance but also total federal spending in the period from 2000 to 2021. The Expenditure Monitor presents spending according to a functional classification scheme that includes redistributive spending in the broadest sense, past output spending, current-period output spending, future-period output spending, outgoing payments, and other expenditures. The authors note that over the observation period, redistributive spending dominates with a share of between 35 and 40 percent of adjusted federal spending. Moreover, at the current edge, financial assistance has increased significantly, now ranking second among expenditure categories at just under 19 percent. From these findings the authors conclude that the propensity of policymakers to distribute subsidies has increased significantly in the wake of the Corona crisis. In this context, the authors point out that in 2021 the federal government subsidized companies to the tune of almost EUR 20 billion additionally from the Future Package, which cannot be classified as material compensation as a result of the lockdown. These funds have therefore not served to stabilize the economy in the Corona crisis but, as a means of selective industrial policy, clearly have the character of financial aid. Against the backdrop of the establishment of a special fund for defense purposes worth 100 billion euros, the authors suggest that not only future generations should be called upon to provide the counter-financing, but that in addition current subsidies should be reduced.

Der vorliegende Report analysiert anhand von Befragungsdaten des HBS-Erwerbspersonenpanels (N=6.234) vom April/Mai 2022 vor dem Hintergrund des Kriegs in der Ukraine und der sich zuspitzenden Energiekrise Ausprägungen rechtspopulistischer Einstellungen in Deutschland. Hierzu wird auf das Verschwörungsdenken und die Abwertung von geflüchteten Ukrainer*innen fokussiert. Die Analysen zeigen hohe Zusammenhänge zwischen den beiden Phänomenen und größere Zustimmungsraten unter Befragten jüngeren Alters sowie unter Befragten mit niedrigem Schulabschluss oder geringem Haushaltseinkommen; jedoch auch, dass die Phänomene keineswegs ausschließlich in diesen Populationen verortet werden können. Analysen früherer Einstellungen der Befragten ergeben, dass viele Zustimmende auch zuvor Verschwörungsdenken mit Bezug zur Pandemie teilten und gegen den Regierungskurs aufbegehrten. Finanzielle Sorgen und Belastungen sowie ein geringes Vertrauen in politische Institutionen erweisen sich schließlich als hochrelevante Erklärungsfaktoren, die in Kombination einen bedeutenden Wirkmechanismus in der aktuellen Krise darstellen.

Over the last 20 years, sub-Saharan African (SSA) countries have experienced significant economic growth and consequently growing levels of motorisation. Though overall levels of motorisation in SSA are still relatively low, with a high number of poor-quality vehicles concentrated in large cities, social and environmental problems associated with motoring are becoming more pressing. Because individual drivers do not consider the wider social impacts of their motoring, governments need to intervene to achieve efficient motoring outcomes. Government policies to address the problems arising from motoring can include non-tax policies, including regulation and enforcement. For example, roadworthiness tests on imported cars are a good policy option to improve vehicle quality (UNEP, 2020), whilst taking steps to improve road safety and licensing are important to reduce road fatalities (WHO, 2018). However, in this report, we focus on the use of tax policy to appropriately price the externalities of motoring. This report contributes to ongoing policy debates on motoring taxation in SSA by describing the principles of motoring taxation and key issues and policy options for the region. Where appropriate, we draw on case studies, including from the TaxDev programme's four partner countries (Ethiopia, Ghana, Rwanda and Uganda). Case studies are useful to understand particular design issues and challenges in more detail.

Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a government seeking to raise or replace tax revenues might consider, assessing what is known about how much they would raise, who would bear the burden and what economic effects they might have.

The adoption of flat tax systems in Central and Eastern European countries have often been supported by arguments of simplicity, higher compliance and lower distortionary effects. However, since income inequality is high in these countries, the question of introducing some progressivity has come to the fore in both policy and academic circles. In this paper, we combine microsimulation and macro models to analyze the effects of moving from a flat to a progressive tax system and we find that a reduction in income inequality can be achieved with positive, albeit negligible, employment and growth impact.

In this report, we provide a detailed overview of Ethiopia's current tax system and the evolution of tax revenue collections over the last 10 years. The report also highlights important changes to the structure of the tax system which have occurred over the past few years, and the associated tax revenue implications. The report is structured as follows. Section 2 discusses the composition of tax revenue in Ethiopia, while Section 3 provides a detailed description of the structure of Ethiopia's tax system. Section 4 discusses recent tax policy reforms and the direction of reform in Ethiopia. Section 5 compares tax collections in Ethiopia with those in other sub-Saharan African (SSA) and low- and middle-income countries. We conclude the report in Section 6 by considering the implications of these findings for tax policy strategy and the potential next steps for tax reform.

This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of tax evasion, tax avoidance, and money laundering. We consider the international tax environment an ecosystem undergoing a period of rapid change as shocks such as the financial crisis, new business forms, scandals and novel regulatory instruments impact upon it. This ecosystem evolves as jurisdictions, taxpayers, and experts react. Our analysis focuses mainly on Europe and five new regulations: Automatic Exchange of Information, which requires that accounts held by foreigners are reported to authorities in the account holder’s country of residence; the OECD’s Base Erosion and Profit Shifting initiative and Country by Country Reporting, which attempt to reduce the opportunity spaces in which corporations can limit tax payments and utilize low or no tax jurisdictions; the Legal Entity Identifier which provides a 20-digit identification code for all individual, corporate or government entities conducting financial transactions; and the Fourth and Fifth Anti-Money Laundering Directives, that criminalize tax crimes and prescribe that the Ultimate Beneficial Owner of a company is registered. Working from accounting, economic, political science, and legal perspectives, the analysis in this book provides an assessment of the reforms and policy recommendations that will reinforce the international tax system. The collection also flags the dangers posed by emerging tax loopholes provided by new business models and in the form of freeports and golden passports. Our central message is that inequality can and has to be reduced substantially, and we can achieve this through an improved international tax system.

Personal income taxation in the Czech Republic has undergone significant changes in the last 20 years. Among main changes is replacing of deductions from the tax base with tax credits in 2006, as well as linking income tax and contributions on compulsory insurance in the form of so-called super-gross wage with the simultaneous introduction of a flat tax rate and introduction of maximum assessment bases for compulsory contributions in 2008. In this paper, we quantify the fiscal impacts of significant changes using macroeconomic and microeconomic approaches. We compare the results within each other, but also with the expected fiscal impact stated in the explanatory reports of the amending laws. The results show good consistency in estimates of the fiscal impact of tax and contribution reforms and confirm four fiscally significant reforms from 2000 to 2018. The expected negative and positive effects of changes in income tax presented in the explanatory reports are generally lower than in our calculations. Improving the quantification of fiscal impacts is essential for the adoption of an efficient and rational tax policy.

In dieser Studie werden die Verteilungseffekte der Steuerpolitik in der 19. Legislaturperiode untersucht. Im ifo Mikrosimulationsmodell ifo-MSM-TTL werden Be- und Entlastungen verschiedener Haushaltstypen und Einkommensgruppen sowie die Veränderung der Ungleichheits- und Armutsmaße durch zentrale Neuerungen der Steuergesetze simuliert. Die Studie konzentriert sich auf die gestalterische Steuerpolitik, es werden unter anderem die Teilabschaffung des Solidaritätszuschlags, Anpassungen des Einkommenssteuertarifs, die Erhöhung der Kinderfreibeträge, des Kindergelds und des Entlastungsbetrags für Alleinerziehende sowie die Anpassungen beim Behinderten-Pauschbetrag betrachtet. Nominal betrachtet entlasteten die steuerpolitischen Reformen viele private Haushalte. Mit Ausnahme der Rückführung des Solidaritätszuschlags bewegen sich die umgesetzten steuerpolitischen Maßnahmen größtenteils im Rahmen der regelmäßigen Anpassungen an die reale Einkommensentwicklung. Die Verteilungseffekte der betrachteten Maßnahmen zeigen eine schwache Verringerung der Ungleichheit. Kurzexpertise im Rahmen des Forschungsaufrags fe 3/19: Rahmenvertrag wissenschaftliche (Kurz-)Expertisen zu Grundsatzfragen der Finanz-, Steuer- und Wirtschaftspolitik, Bundesministerium der Finanzen. This study examines the distributional effects of tax policy during the 19th legislative period. The ifo microsimulation model ifo-MSM-TTL simulates the changes in income for different household types and income groups as well as the change in inequality and poverty measures due to reforms in tax legislation. The study focuses on the key tax policy, including the partial abolition of the solidarity surcharge, adjustments to the income tax schedule, the increase in the child allowance, the child benefit and the allowance for single parents, as well as adjustments to the disability allowance. In nominal terms, the tax policy reforms relieved the burden on many private households. With the exception of the reduction of the solidarity surcharge, most of the implemented tax policy measures are in line with regular adjustments to real income trends. The distributional effects induce a slight reduction in the inequality measures.

The Routledge Handbook of Taxation and Philanthropy ventures into a territory that is still widely unexplored. It contains 30 academic contributions that aim to provide a better understanding of whether, why, and how philanthropic initiatives, understood as voluntary contributions for the common good, can and should be fostered by states through tax incentives. The topic has been addressed from a multidisciplinary and multicultural perspective - covering neuroeconomics, sociology, political science, psychology, affective sciences, philosophy, behavioral economy, and law - because of its global and multifaceted nature. It also contains the OECD report on Taxation and Philanthropy released in November 2020, which was prepared in this context as a result of a collaboration with the Geneva Centre for Philanthropy of the University of Geneva. The book is divided into four sections, exploring, respectively, the justification of tax incentives for philanthropy, theoretical and empirical insights about taxes, efficiency and donor behavior in that context, and tax incentives for cross-border philanthropy and for hybrid entities and social entrepreneurship. It is believed that this volume will be a landmark yet only the beginning of a journey in which a lot remains to be studied, learned, and said.

Die künftige Regierung sollte die wirtschaftliche Erholung und Stärkung der Wachstumskräfte in den Mittelpunkt ihrer Politik stellen. Dabei ist es sinnvoll, öffentliche Investitionen auszubauen, steuerliche Bedingungen für private Investitionen, Innovationen und Beschäftigung zu verbessern, Steuererhöhungen zu vermeiden sowie insbesondere konsumtive Staatsausgaben und Subventionen auf den Prüfstand zu stellen. Die Schuldenschranke sollte sie nicht abschaffen, sondern 2022 und, falls nötig, 2023 aussetzen, bis sich die Wirtschaft von der Coronakrise erholt hat.