Subventionen sind selektive Vergünstigungen, die Bund, Länder, Gemeinden und andere staatliche Einrichtungen zugunsten ausgewählter Produktionszweige und letztlich bestimmter Personengruppen gewähren. Ein umfassendes Bild des Volumens der Subventionen ergibt sich nur dann, wenn neben den...

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...

Current political discussions in Germany and other European countries illustrate the importance accorded to revenue and distribution effects of tax reforms. Whereas widely recognized concepts of effective tax measures can provide important insights into the incentives of taxation they do not...

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...