The introduction of a common consolidated corporate tax base (CCCTB) and tax allocation via formula apportionment (FA) is hotly debated in the European Union (EU) since more than a decade. While the literature has thoroughly analyzed the economic effects of FA from a macro-level perspective, the...

Um eine erbschaftsteuerbedingte Betriebsaufgabe zu verhindern und den Erhalt von Arbeitsplätzen zu fördern, haben das Erbschaftsteuerreformgesetz 2008 und das Wachstumsbeschleunigungsgesetz 2009 die Verschonungsregeln für die Vererbung von Betriebsvermögen grundsätzlich überarbeitet. Dem...

Multinational groups (MNGs) produce a major part of global output. Further, a substantial fraction of international transactions happens to be internal, i.e., intermediate products and services are traded between group members. Thus, the problem of co-ordinating economic decisions like...

Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...