This paper shows that taxes which are understood to be neutral with respect to the marginal investment decisions may be distortionary with respect to entrepreneurial decisions. In particular, we apply an intertemporal model to show that a comprehensive income tax is distortionary unless all...

Several strands in the international development of taxation during the last decades have contributed to structural problems that act as a hinder and even counteract the basis for gender equality. A general problem is that tax equity has become equivalent to what is good for economic growth....

This paper analyzes the use of neutrality conditions, such as capital export neutrality, capital import neutrality, capital ownership neutrality, and market neutrality, in international tax policy. Neutralities are not appropriate tools for designing tax policy. They each identify a possible...

The National tax laws and international tax policies have, despite impressive growth performances in many economies, worked against economic gender equality. The broad concept of tax fairness has become equivalent to what is good for economic growth and detached from social justice, leading to...

Die Anrechnung der Körperschaftsteuer auf die Einkommensteuer wird im deutschen Vollanrechnungssystem nur den unbeschränkt steuerpflichtigen Steuerinländern gewährt. Der Anrechnungsausschluß für die übrigen Steuerpflichtigen kann aber umgangen werden. Das sogenannte Dividendenstripping...