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Published	07/12/2024	What are contributions? What are they used for? Name two features of them. Name also an example. What is the obligation to pay taxes?
Published	07/12/2024	What are fees, taxes and contributions used for?
Published	07/12/2024	What are the principles of a contribution?
Published	07/12/2024	Define a tax wedge. What is a consumer and producer tax burden?
Published	07/12/2024	Explain the following tax concepts: tax rate, tax ratio, tax and contributions ratio and government share.
Published	07/12/2024	Explain the following tax purposes: Fiscal purpose, Steering purpose, Redistributive purposes, Simplification purpose standard
Published	07/12/2024	Define the equivalence principle. What are the 2 variants of it?
Published	07/12/2024	Equivalence principle: What is the justification for taxation? What is the principle in broader and narrower sense?
Published	07/12/2024	Explain the performance principle. What is ability-to-pay? What are the 2 principles?
Published	07/12/2024	What is the principle of horizontal tax justice? What are the 3/4 tax system principles? What are the 2 elements of a horizontal tax system?
Published	07/12/2024	What is the principle of vertical tax justice? Explain the 3 theories of sacrifice.
Published	07/12/2024	Explain equal absolute sacrifice both verbally and via a formula.
Published	07/12/2024	Explain equal relative sacrifice both verbally and via a formula.
Published	07/12/2024	Explain equal marginal sacrifice both verbally and formally.
Published	07/12/2024	What is the social contract approach? Explain the thought experiment. What about risk-averse members?
Published	07/12/2024	What is the principle of allocation efficiency? What are the costs of taxation?
Published	07/12/2024	Classification of taxes: What are indirect, direct, specific (or unit) taxes, ad valorem taxes, excise duties and transfer taxes? Pleas name examples.…
Published	07/12/2024	How can taxes by entitlement to tax revenues be classified in Germany? Name the 4 different types.
Published	07/12/2024	What is a tax function, T(y), average tax rate and marginal tax rate? Explain the formulas.
Published	07/12/2024	What is a proportional tax?  What is a linear tax schedule (explain it for a marginal and average tax rate)? What is a flat tax with an allowance…
Published	07/12/2024	graph a tax with exemption exemption limit and with allowance.
Published	07/12/2024	What is a graduate marginal tax rate? What is the most common income tax and how is it defined ? What is the formula?
Published	07/12/2024	Show graphically graduated tax rates (piecewise constant).
Published	07/12/2024	When is a tax progressive? How is the degree of progression defined? What implies a globally progressive tax schedule?
Published	07/12/2024	What is a directly progressive tax? Is a negative income tax progressive? How is a regressive tax defined? Is a proportional tax progressive?
Published	07/12/2024	How is the elasticity of tax revenue defined? How is it related to progressivity?
Published	07/12/2024	What is residual income elasticity?
Published	07/12/2024	What is the ability-to-pay-principle and order conservation?
Published	07/12/2024	What is the principle of equality and how is it defined?
Published	07/12/2024	Which equity criteria can be used to examine taxes?
Published	07/12/2024	Which assessment criteria is put forward by utilitarians to assess income taxes?
Published	07/12/2024	Name the 2 ways in which a conflict exists between progression and equity.
Published	07/12/2024	In which way can inflation affect taxes? What are solutions to these problems?
Published	07/12/2024	Explain the main features of a proportional/linear tariff, Rates with strictly decreasing/increasing average tax rate, indirect/direct progression, de…
Published	07/12/2024	What are the 4 measures of progression?
Published	07/12/2024	What are the 3 principles of taxation for married couples?
Published	07/12/2024	Should be married be seen as one tax unit and why?
Published	07/12/2024	What are the 3 prototypes of income tax for married couples?
Published	07/12/2024	What are the 2 taxation principles for married couples?
Published	07/12/2024	Married couples - Individual taxation vs. global income taxation: What are the implications? What does non-verifiability mean?
Published	07/12/2024	Please show graphically the relationship between taxation and labor via 2 graphs: depict in the frist graph leisure (consumption and leisure) and in t…
Published	07/12/2024	Taxation and labor supply: show graphically the impact of an wage increase on leisure and before-tax income.
Published	07/12/2024	Taxation and labor supply: show graphically the impact of a) a tax threshold and b) several thresholds on leisure and before-tax income.
Published	07/12/2024	What is equivalence variation? How can this be measured? What is the formula? How is the excess burden defined?
Published	07/12/2024	What is compensating variation?
Published	07/12/2024	What is the difference in excess burden between the equivalent and compensating variation? When are the measures equivalent? Where lies the consumer s…
Published	07/12/2024	What are the effects of a proportional wage tax? What is the overall effect? What is the effect of a tax on non-labor income?
Published	07/12/2024	What is the effect of a payroll tax on the labor market? Draw a graoh for skilled and unskilled labor. What factors are important determinants of the …
Published	07/12/2024	Consumption vs. leisure: What is given in the optimum for labor supply? Draw this graphically.
Published	07/12/2024	What are the three diferent motives for savings?
Published	07/12/2024	Explain the life cycle motive of savings.
Published	07/12/2024	Show graphically the consumption and savings decision over the life cycle
Published	07/12/2024	Show the effect of a tax on interest in a diagram. Show the substitution, income and wealth effect. Explain these effects by generally stating the imp…
Published	07/12/2024	What are further insights from the Life cycle model of saving with tax on interests? Focus on a wage tax, a tax on the retirement income, a perso…
Published	07/12/2024	2-Period-Model Sandmo 1985: Graph the substitution and income effects of a change in the interest rate: the borrower. Explain the outcome.
Published	07/12/2024	2-Period-Model Sandmo 1985: Graph the substitution and income effects of a change in the interest rate: the lender. Explain the outcome.
Published	07/12/2024	Why does tax evasion matter? What are the determinants of tax evasion? What is the problem with quantitative estimates of tax evasion?
Published	07/12/2024	Tax evasion: Which conclusion arises when taxpayers need to pay a penalty rate on the undeclared income? What changes when a fine is imposed on the ev…
Published	07/12/2024	Define a tax wedge. How can it be expressed in a formula?
Published	07/12/2024	Define a proportional tariff and graph it (T on the y axis and y on the x axis).
Published	07/12/2024	Define a linear tariff and graph T(y), AT(y), MT(y) and AT(y). What happens with average tax rates?
Published	07/12/2024	Define a linear tariff with allowance. Graph T(y), AT(y), MT(y). What happens with the marginal and average tax rates?
Published	07/12/2024	Define a tariff with exemption limit. Draw T(y), AT(y), MT(y). What happens to average and marginal tax rates?
Published	07/12/2024	Define a regressive tax rate and give an example. What is the formula?
Published	07/12/2024	Is a proportional tax regressive or progressive? Give the formula.
Published	07/12/2024	What is a directly progressive tax? What does it need to satisfy? Is this satisfaction necessary/sufficient for progressivtiy? Is a negative income ta…
Published	07/12/2024	Define an the elasticity of tax revenue. When has a tax schedule elastic revenue? How does this concept relate to progressivity?
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