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1“...This paper investigates the effect of shifting taxes from labor income to consumption on labor supply and the distribution of income in Germany. We simulate...”
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2by Sommer, Eric“...The rising importance of bequests as a source of personal income lead to renewed interest in the taxation of wealth transfers. Empirical evidence on...”
2017
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3by Dolls, Mathias Doorley, Karina Paulus, Alari Schneider, Hilmar Sommer, Eric Published in Journal of economic inequality (15.09.2019)“...This paper assesses the effect of key demographic changes (population ageing and increasing educational attainment) that are expected by 2030 on the income...”
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4by Dolls, Mathias Doorley, Karina Paulus, Alari Schneider, Hilmar Siegloch, Sebastian Sommer, Eric“...The effect of demographic change on the labor force and on fiscal revenues is topical in light of potential pension shortfalls. This paper evaluates the effect...”
edited by Weichenrieder, Alfons Cuff, Katherine
Published in International tax and public finance (01.08.2017)
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5“...Existing tax schedules are often overly complex and characterized by discontinuities in the marginal tax burden. In this paper we propose a class of...”
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6“...This paper assesses the effect of key demographic changes (population ageing and upskilling) that are expected by 2030 on the income distribution in the EU-27...”
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9“...•We estimate the causal effect of ambient air pollution on individual productivity.•We use panel data from the German professional soccer league for a 12-year...”
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17by Levi, Carlos G Sommer, Eric Terry, Scott G Catanoiu, Amalia Rühle, Manfred Published in Journal of the American Ceramic Society (01.04.2003)“...The microstructure of Al2O3 formed by oxidation of a model NiCrAlY alloy during electron‐beam physical vapor deposition of ZrO2–7.6 mol% YO1.5 is examined and...”
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18
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