. In our contribution we introduce a new mighty resource of micro data for income analysis: The Income Tax Statistic with … high income as well as for the income of the professions. We want to show the new possibilities and the mightiness of the … data for the micro level with the help of three examples: 1. Micro analyses on high income and self-employment, 2. Micro …

This paper synthesizes and extends the literature on the taxation of foreign source income in a framework that covers … foreign-source income should always be set to ensure the optimal allocation of the mobile factor between domestic and foreign … corporate income tax is in place. The introduction of tax administration costs into the model can explain the empirical trend …