In diesem Beitrag vergleichen wir die ökonomischen Wirkungen, die eine Reform des deutschen Systems der Ehegattenbesteuerung hätte. Da die Bandbreite der Ehegattenbesteuerung international von der getrennten…
Energy markets and energy-intensive industries in all EU member states – especially in Germany – are subject to a diverse set of policies related to climate change. We analyse the potential efficiency losses…
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant…
