In a Europe with integrated goods and factor markets, the various national social security systems are being put under increasing pressure. The creation of the common market has changed individuals' property rights. Martin Kolmar investigates these changes in relation to the objectives of...

The authors of this book seek to simulate the transition from the present system of corporate taxation to a system of downstream taxation in order to reach a better understanding of the effects of redistribution caused by a tax reform during the transition from the old to the new long-term...