Fiscal Policy

Overview: The Department
Public Economics

Research Area

Fiscal Policy

Research profile

Research in the Fiscal Policy area examines questions concerning taxation, the tax benefit system, and federalism.

Using the microsimulation model STSM, we conduct studies on the distribution, incentives, and welfare effects of the tax benefit systems. On the basis of income tax statistics, we analyze income distribution in the high and very-high income sectors and perform microsimulation analyses of tax reforms.

One current research focus is business taxation. In the framework of a research cooperation with Germany’s Federal Ministry of Finance, we developed a microsimulation model for business taxation. The model, which is continually updated and further developed, serves as a basis for studies on the economic effects of business taxation.

Further research areas are empirical analyses of fiscal federalism, consumption tax, and the effects of income taxation on the corporate behavior of entrepreneurs and the self-employed.