This paper investigates the implications of U.S. withdrawal on environmental effectiveness, economic efficiency, and …-compliance of the U.S. increases the efficiency losses from FSU market power and reduces the compliance costs of remaining OECD …

of tax rates, while procedural justice is broken by levying discriminatory tax rates based on taxpayer gender. For both … taxation as well as gender discriminatory taxation to be unfair, as long as they ended up with the higher tax rate. The …

empirically that both mechanisms perform poorly with regard to two key desiderata such as efficiency and equality, even in large …

and therefore, increase employment. Concerning the impact of taxation, we find that a lower consumption tax on output …

In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis …