Estimates of labour supply effects of recent UK reforms in the area of direct taxes and benefits show that policy can have significant influence on the level of employment. We confirm this in a simulation of in-work support system introduced into the German tax and benefit system. Our simulation...

Das Glücksspiel ist eine wirtschaftliche Aktivität, die unter die Römischen Verträge fällt. Die Europäische Kommission hat allerdings anerkannt, dass aufgrund soziokultureller Unterschiede zwischen den Mitgliedstaaten den nationalen Regierungen die Gestaltungshoheit zukommt, allerdings...

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...