The aim of this research project is to examine whether the fiscal equalization system is asuitable instrument for eliminating allocative distortions arising from tax competition. For thispurpose the role of fiscal…
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. From…
This project investigates the factors determining the allocation of expenditure and revenue cempetences between different levels of government. In the theoretical part of the analysis hypotheses concerning the…
The aim of this project is to investigate allocative and distributive effects of an abolition of the reduced VAT tax rate. The allocative and welfare effects of abolishing the reduced VAT tax rate will be…
The reform of the inheritance and gift tax has recently become an issue of interest in political debates in Germany. This interest is in part due to an upcoming decision by the supreme court on whether the…
The planned reform of fiscal equalisation among Swiss cantons is partly based on the Aggregated Tax Base (ATB), which represents the fiscal capacity of different cantons. As some types of companies are favourably…