The article reviews judgements regarding the German church tax.

In Germany, commuting expenses have been deductible from the income tax base for a long time. Germany’s grand coalition has now restricted this deduction. The article analyses whether or not this was justified from an economic point of view. It is shown that, in the long run, the tax treatment...

Der Aufsatz untersucht Paul Kirchhofs Vorschlag eines Einkommensteuergesetzbuchs.

The article analyses the incentive effects of the German system of intergovernmental grants.

The article deals with the earnings stripping rule (or interest barrier), an important part of the German company tax act 2008. The new rule is analyzed both from an economic and a legal perspective.

Der Artikel untersucht, ob Leistungen einer Gruppenunfallversicherung steuerrechtlich als Arbeitslohn anzusehen sind.

Recent proposals for capital income tax reform are considered. The analysis focusses on German taxes, but experiences from abroad as well as the European Savings Directive are also taken into account. Given the present complexity of capital income taxation, the crucial question is whether or not...

The article compares efficiency properties of the residence principle and the source principle, respectively, in international business taxation.

The article outlines recent developments of German tax policy.

The article points out that monetary stability does not hinge upon formal central bank independence. The reason is that the legislator can easily restrict that independence by changing the law. Because the EU council as the true legislator does not face effective supervision by the citizens it...