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Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...
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This Selected Issues paper analyzes France's fiscal stance using a structural stochastic model. The theoretical model features a forward-looking benevolent government that needs to decide the optimal fiscal stance given the level of public debt, the cyclical position of the economy, and...
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France and Germany. One important difference is that in France, many aspects of collective agreements are defined by labour … law, whereas in Germany, collective bargaining partners are given far greater scope for negotiation. The second part of … Frankreich und Deutschland verglichen. Ein wichtiger Unterschied besteht darin, dass in Frankreich viele Aspekte der …
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