Das deutsche Mehrwertsteuersystem steht in Wissenschaft und Politik in der Kritik. Vor allem die ermäßigten Sätze werden in Hinblick auf Besteuerungsbasis und Inzidenz debattiert. Zu ihrer Rechtfertigung werden verteilungspolitische Gründe genannt. Ob diese stichhaltig sind, untersuchen die...

This study evaluates the federal tax exemption for credit unions. It reviews the industry’s history, its unique exemption, the motivation behind this tax treatment, the eroding case for special treatment, the size of the tax break and its effects on credit unions, their competitors, and their...

While corporate taxation is a major issue in the debate over international finance, economic theory has no clear stance on who bears its burden. On balance, economists seem still more prone to accept that taxing profits does not affect corporations' outcomes. This paper makes three cases for...

This article presents my response to methodological questions about the incidence and impact of the Canadian Goods and Services Tax raised by W. Irwin Gillespie.

Since the beginning of 2022, prices for food and energy have been rising sharply. In the low-income sector, this leads to financial emergencies, since the standard of living here is far below the standards of society anyway. On the other hand, the consequences of inflation can certainly be...

The coming relief packages should be precisely targeted in the form of transfers for those on low incomes. In times of inflation, the efficiency of government fiscal policy is of particular importance. Additional spending projects should be critically examined accordingly. In the face of acute...