Burden or Booster? How Does Our Tax System Work?

Описание: Imagine society as a living organism. Every person, every company, every institution is part of this organism. What connects and sustains everything is its bloodstream—the tax system. In this video, we explain how taxes work based on a metaphor: the circulatory system. We explore how taxes support the vital functions of society, how tax measures influence economic processes and why their effects are often complex. Not every intervention produces the intended outcome. Some may even have unintended side effects.
Just like medical treatment, a well-functioning tax system requires careful analysis, accurate diagnosis, and precisely targeted interventions. This is exactly where tax research comes in.
The content of this video is based on research of our Collaborative Research Center TRR 266 Accounting for Transparency.

#HowTaxesWork #taxesexplained #taxation

Sources:
1:12: Diller, Lorenz, Schneider & Sureth-Sloane (2025): https://doi.org/10.2308/TAR-2021-0477
Eberhartinger, Speitmann & Sureth-Sloane (2024): http://dx.doi.org/10.2139/ssrn.3523909
Flagmeier & Müller (2024): https://doi.org/10.1007/s41471-024-00...
Flagmeier, Müller & Sureth-Sloane (2023): https://doi.org/10.1080/00014788.2021...
Martini, Niemann, Simons & Vieller (2025): https://doi.org/10.1016/j.jaccpubpol....
Müller, Voget & Zental (2024): https://doi.org/10.1007/s41471-024-00...
1:54: Bührle, Casi-Eberhard, Stage & Voget (2023): http://dx.doi.org/10.2139/ssrn.4534712
2:00: De Simone, Giese, Koch & Rehrl (2025): http://dx.doi.org/10.2139/ssrn.5435834
2:30: Bischof, Dörrenberg, Rostam-Afschar, Simons & Voget (2023): https://doi.org/10.52569/LEJF6241
2:54: Erbertseder, Jakob, Taubenböck & Zerwer (2025): http://dx.doi.org/10.2139/ssrn.4353315
4:15: Giese, Holtmann, Koch & Langenmayr (2025): https://www.ifo.de/en/publications/20...
Osswald & Sureth-Sloane (2024): http://dx.doi.org/10.2139/ssrn.3297418
5:05: Euler, Harst, Schanz, Sureth-Sloane & Voget (2024): http://dx.doi.org/10.2139/ssrn.4990616
Osswald & Sureth-Sloane (2024): http://dx.doi.org/10.2139/ssrn.3297418
5:13: Braun, Koch & Sureth-Sloane (2025): http://dx.doi.org/10.2139/ssrn.5378221
5:35: Fochmann, Heinemann-Heiler, Huber, Maiterth & Sureth-Sloane (2025): https://doi.org/10.2139/ssrn.4300919
Körösi & Maiterth (2022): https://doi.org/10.9785/stuw-2022-990411
6:03: Blaufus, Maiterth, Milde & Sureth-Sloane (2025): http://dx.doi.org/10.2139/ssrn.5378466
6:44: Franke & Simons (2023): https://dx.doi.org/10.2139/ssrn.4162501
6:47: Dyck (2025): http://dx.doi.org/10.2139/ssrn.5186857
6:51: Gallemore & Jacob (2024): http://dx.doi.org/10.2139/ssrn.4226165

The TRR 266 Accounting for Transparency is funded by ‪‪@DFGbewegt‬
Participating institutions: ‪@upbvideo‬ ‪@HumboldtUni‬ ‪@unimannheim‬ ‪@LMU.Muenchen‬ ‪@UniversitaetzuKoeln‬ ‪@GoetheUniversitaet‬ ‪@LeibnizUniHannover‬ ‪@tudarmstadt‬

Concept, Storyline & Script: Julia Gördes
Translation: Wanda Feldkamp
Animation: ‪@how2Ag‬​