Fiscal federalism in Germany is characterized by lacking sub-national tax autonomy and intensive fiscal equalization. Due to a sunset clause, the current equalization syst em has to be renegotiated by the year…
The United States (U.S.) is the last major economy to impose repatriation taxes on international FDI activities. If earnings from foreign subsidiaries are repatriated, the U.S. taxes the dividend at the domestic…
In nonprofit organizations (NPOs) volunteers often work alongside paid workers. Such a coproduction setting can lead to tension between the two worker groups. This paper examines for the first time if and how…
Google, Apple and other highly profitable multinationals are able to drastically reduce their tax burden on worldwide income by shifting profits from high- to low-tax countries. Reports on these tax avoidance…
