redistribution. The main tool for redistribution in the German tax system is the progressive income tax. The most important source of … funding for the church, the church tax, is directly linked to income. However, for top earners an alternative tax scale … applies. In most federal states the church tax is limited to a certain percentage of taxable income, a provision known as …

The 2016 German Inheritance Tax reform brought some modifications to the highly debated new and existing tax exemptions …

gradually introduced) will affect both the amount of income tax revenue and the share of income tax revenue born by older people … by 2040. They distinguish between effects due to the demographic shift of the ageing population and the change in tax law …. They expect the overall tax revenue to decline in the long term. However, the retroactive taxation counteracts this decline …

-amerikanische Earned Income Tax Credit und das deutsche Arbeitslosengeld II an. Die Autoren zeigen, dass das US-amerikanische Modell in …

This article describes the developments in corporate tax rates and loss-offset provisions in the EU countries and … addresses the question of whether the new member states of the EU are applying lower tax rates and therefore boosting their loss …-offset restrictions. Such a harmful tax competition has been feared with regard to the case law of the European Court of Justice that …

surcharge into the regular income tax schedule. In this paper, the authors analyse the redistribution and revenue effects of … surcharge to the personal and corporate income tax. Twenty-five years later, the solidarity surcharge is still collected in … addition to the regular income tax to finance the federal budget. It has recently been proposed to integrate the solidarity …