In den EU-Mitgliedsländern ist das Gewicht der vermögensbezogenen Steuern relativ stabil, allerdings ist eine Strukturverschiebung weg von allgemeiner Vermögen- und Erbschaftsteuer hin zur Grundbesteuerung festzustellen. Der längerfristige Trend sinkender Spitzensteuersätze wurde durch die...

The most prominent and debated issues in the negotiations on the next Multiannual Financial Framework for the EU for the period 2014-2020 were the overall budget volume, the structure of expenditures and the continuation of the rebates for (some) net contributor countries. However, the system of...

Sustainability-oriented tax-based own resources would do more than just help to close the existing sustainability gaps in EU taxation. Member States primarily consider their individual net positions, i.e. the difference between their payments into the EU budget and the transfers they receive out...

Wealth inequality and concentration, together with the search for options to secure long-term sufficiency of tax systems in face of ageing societies, have recently moved the taxation of inheritances into the spotlight. The question if and to what extent behavioral responses by bequeathers may...