Germany’s tax policy is increasingly affected by innovative concepts of tax reforms in other European countries. Systems like the flat tax in eastern Europe as well as other tax innovations might have an…
Pursuing the goals of the Lisbon Strategy, the European Commission addresses the malfunctioning of the Internal Market due to corporate tax obstacles. In this context, effective tax burdens reveal possible…
The economic importance of the Asian-Pacific Region, India and Russia has risen significantly. Against this background, the objective of this study is to put forward reliable information on the effective tax…
National tax policy and the tax revenues it triggers cannot be analysed without reference to the international context. The main reason for this is a mobile tax base. The production factors capital and…
In the context of a growing international economic integration, taxation becomes a more and more central factor in the competition of regions and countries for international investment and skilled employees.…
While experts and politicians pay considerable attention to efficiency considerations when they design reform strategies for the tax system and the welfare state, the public debate is dominated often by…
Besides hard eonomic facts, cultural factors and social norms find increasing attention in eonomic analyses to foster the full understanding of many micro- and macroeconomic phenomena. This also holds for…
Tax policy decisions of states in competition for investments are regularly modelled in a very simplified way. However, complicated decisions, e.g., regarding the reform of corporate taxation in Germany, reveal…
In the debate on the consolidation of the (local) German budgets (states and municipalities) considerations aiming either at the consolidation of the revenue side (taxes) or expenditure side (transfer payments)…