Literatur:
Die untenstehende Beschreibung und Literaturquellen stellen nur eine erste Orientierungshilfe dar und ersetzen nicht eine eigenständige, weitergehende Literatursuche.
Themen
1. Vermeidung von Unternehmenssteuern
Katarzyna Bilicka, Evgeniya Dubinina, Petr Janský: Fiscal Consequences of Corporate Tax Avoidance, WIDER Working Paper 2022/97
Pierre Bachas, Anne Brockmeyer, Roel Dom, Camille Marine Semelet, Effective Tax Rates and Firm Size, Working Paper (IIPF 2022 Conference)
2. Effekte und Bedeutung einer Vermögenssteuer
Scheuer, Florian, and Joel Slemrod. 2021. “Taxing Our Wealth.” Journal of Economic Perspectives 35 (1): 207–30.
Brülhart, M., Jonathan Gruber, Matthias Krapf and Kurt Schmidheiny, Behavioral Responses to Wealth Taxes: Evidence from Switzerland, American Economic Journal: Economic Policy, 14(4): 111–150, 2022.
3. “Sündensteuern”
Hunt Allcott, Benjamin Lockwood, Dmitry Taubinsky: Should We Tax Sugar-Sweetened Beverages? An Overview of Theory and Evidence, Journal of Economic Perspectives vol. 33, no. 3, Summer 2019, pp. 202–27.
Tobias König, Renke Schmacker: Preferences Over Sin Taxes, CESifo Working Paper No. 10046, 2022.
4. Temporäre Mehrwertsteuersenkungen
Fuest, Neumeier, Stöhlker: The Pass-Through of Temporary VAT Rate Cuts: Evidence from German Supermarket Retail, 2021, CESifo Working Paper No. 9149.
Benzarti, Carloni, Harju, Kosonen: What Goes Up May Not Come Down: Asymmetric Incidence of Value-Added Taxes, Journal of Political Economy, 2020
5. Besteuerung und Innovation
Ufuk Akcigit, John Grigsby, Tom Nicholas, Stefanie Stantcheva: Taxation and innovation in the 20th century, Quarterly Journal of Economics, 2022, 137(1): 329–385.
Bronwyn H. Hall: Tax Policy for Innovation, in: Goolsbee, A. and B. F. Jones (eds.), Innovation and Public Policy, NBER Conference volume, University of Chicago Press, 151–188, 2022
6. Internationale Steuerhinterziehung von Individuen
Annette Alstadsæter & Niels Johannesen & Gabriel Zucman: Tax Evasion and inequality, American Economic Review 109(6), 2019, 2073-2103
D.M. Kemme, B. Parikh, T. Steigner: Tax havens, tax evasion and tax information exchange agreements in the OECD, European Financial Management 23, 2017, 519–542
7. Umweltsteuern/CO2 Steuer
Alberini, Anna and Horvath, Marco: All Car Taxes are Not Created Equal: Evidence from Germany (October 8, 2020). USAEE Working Paper No. 20–474, Available at SSRN: https://ssrn.com/abstract=3707822
Grieder, Manuel and Bärenbold, Rebekka and Schmitz, Jan and Schubert, Renate: The Behavioral Effects of Carbon Taxes – Experimental Evidence (April 7, 2021). Available at SSRN: https://ssrn.com/abstract=3628516
8. Mobilität und Einkommensteuer
Henrik Kleven, Camille Landais, Mathilde Muñoz, Stefanie Stantcheva: Taxation and Migration: Evidence and Policy Implications, Journal of Economic Perspectives
vol. 34, no. 2, Spring 2020 D.R. Agrawal, D. Foremny: Relocation of the rich: migration in response to top tax rate changes from Spanish reforms, The Review of Economics and Statistics (2019) 101 (2): 214–232.
9. Überwälzung von Firmensteuern auf Löhne
Fuest, C., Peichl,A., S. Siegloch: Do higher corporate taxes reduce wages? Micro evidence from Germany, American Economic Review 108, 2018, 393–418
Knaisch, J./Pöschel, C.(2022): Wage Response to Corporate Income Taxes: A Meta-Regression Analysis, Preprint available at SSRN: https://ssrn.com/abstract=4032555.
10. Digitalsteuer
Wei Cui: The digital services tax: a conceptual defense, Tax Law Review, Vol. 73 (2019), S. 69 – 111.
EU Commission, Communication from the Commission to the European Parliament and the Council: Time to establish a modern, fair and efficient taxation standard for the digital economy, Brussels, 21.3.2018 COM (2018) 146 final
11. Globale Mindeststeuer (Design und Empirie)
Devereux, M. P., M. Simmler, J. Vella, H. Wardell-Burrus, et al. (2021). What is the substance-based carve-out under pillar 2? and how will it affect tax competition? Technical report, ifo Institute-Leibniz Institute for Economic Research.
Barake, M., T. Neef, P.-E. Chouc, and G. Zucman (2021). Collecting the tax deficit of multinational companies, simulations for the European Union. EU Tax Observatory
12. Globale Mindeststeuer (Theorie)
Niels Johannesen: The Global Minimum Tax, Journal of Public Economics 212 (2022), 104709
Janeba, E. and G. Schjelderup: The global minimum tax raises more revenues than you think, or much less, Oxford University Centre for Business Taxation, WP 22/13.
13. Einkommenssteuer und Verteilungsaspekte: Deutschland
Martin Beznoska: The Distributional Effects of the German Personal Income Tax from 1998 to 2019 – Combining Survey Data with Administrative Tax Data, Paper presented IIPF Conference 2021.
Bach, S., G. Corneo, and V. Steiner: Effective taxation of top incomes in Germany, German Economic Review 14 (2013), 115–137.
14. Reformvorschläge zur Einkommensteuer in Deutschland
Maximilian Blömer, Przemyslaw Brandt, Florian Dorn, Clemens Fuest, und Andreas Peichl: Für mehr Beschäftigung und mehr steuerliche Entlastung für Familien: Ein Reformvorschlag zur Einkommens-Besteuerung, ifo Schnelldienst 10 / 2021 74. Jahrgang 13. Oktober 2021.
Stefan Bach: Aktuelle Reformvorschläge zum Einkommensteuertarif, Wirtschaftsdienst 8, 2021, 606–614
15. Progressive Einkommensbesteuerung und kalte Progression
Junyi Zhu: Bracket Creep Revisited – with and without r > g: Evidence from Germany, Journal of Income Distribution Vol. 23(3), 2014, S. 106–158.
Herwig Immervoll: Falling up the stairs: the effects of “bracket creep” on household incomes, Review of Income and Wealth Vol. 51(1), 2005, S. 37–62.
16. Effektive CO2 Besteuerung und makroökonomische Implikationen
Diego Känzig: The unequal economic consequences of carbon pricing, mimeo, 2022.
Luigi Iovino, Thorsten Martin and Julien Sauvagnat: Corporate Taxation and Carbon Emissions, mimeo, 2021.
17. Indirekte Kosten der Besteuerung
Aghion, P., Akcigit, U., Lequien, M., & Stantcheva, S. (2017). Tax simplicity and heterogeneous learning (No. w24049). National Bureau of Economic Research.
Benzarti, Y. (2020). How taxing is tax filing? Using revealed preferences to estimate compliance costs. American Economic Journal: Economic Policy, 12(4), 38–57