Topic Taxes

... Calls for an Acceleration of the German Tax Reform and Lower European Interest Rates to Prevent a Recession in Germany: Editorial

Study on Vehicle Taxation in the Member States of the European Union: TAXUD 00/310 ; Intermediate Report ; Final Version May, 2001

Fiscal Decentralisation & Economic Growth in High-Income OECD Countries

German Public Budgets 2001/2002: Falling Investment Dampens Effects of Tax Cuts

No Upturn in Consumer Demand: Inflation Dampens Effects of Tax Reform

The Effects of the Ecological Tax Reform in Germany

To What Extent Do Fiscal Regimes Equalize Opportunities for Income Acquisition among Citizens?

This project employs the theory of equality of opportunity, described in Roemer's book (Equality of Opportunity, Harvard University Press, 1998), to compute the extent to which tax-and-transfer regimes in ten countries equalize opportunities among citizens for income acquisition. Roughly speaking, equality of opportunity for incomes has been achieved in a country when it is the case that the distributions ...

Russia's Debt Crisis and the Unofficial Economy

Russia's foreign debt problems worsened substantially after the financial crisis of 1998. The paper focuses on the key role of the government in servicing foreign debt and promoting institution building by showing how foreign debt influences the choice between official and unofficial taxation. The enterprise sector is assumed to reallocate its resources between domestic investment and capital flight. ...

To What Extent do Fiscal Regimes Equalize Opportunities for Income Acquisition Among Citizens?

This project employs the theory of equality of opportunity, described in Roemer's book (Equality of Opportunity, Harvard University Press, 1998), to compute the extent to which tax-and-transfer regimes in ten countries equalize opportunities among citizens for income acquisition. Roughly speaking, equality of opportunity for incomes has been achieved in a country when it is the case that the distributions ...

Taxation of E-Commerce: Persistent Problems and Recent Developments

E-Commerce über das Internet bedeutet neue Herausforderungen für die Besteuerung. Im Bereich der Einkommens- und Unternehmensbesteuerung entsteht ein großes Potential zur Verlagerung von Einkünften in Niedrigsteuerländer, insbesondere durch Gestaltung von Verrechnungspreisen und durch Übertragung von immateriellen Wirtschaftsgütern. Längerfristig sind dadurch erhebliche Steuerausfälle zu befürchten. ...