The common German practice of financing the renovation of municipal streets via contributions from home owners is based on the assumption of special advantages for the home owners. But there are no such special advantages. These assumed advantages are wrongly constructed by the courts, and thus...

These articles debate the pros and cons of the full income-splitting tax procedure. Ernst Niemeier defends this taxation scheme, because in his opinion it is not aimed at furthering families or children but making sure that a couple does not have to pay more taxes than two singles. He argues...