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that could be implemented as a surcharge on corporation and personal income tax. Local business taxation systems in OECD …
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Eine erste systematische, modellgestützte Untersuchung der ökologischen Steuerreform in Deutschland kommt zu moderaten bis positiven Effekten auf Wirtschaftswachstum, Beschäftigung, Energieverbrauch und CO2-Emissionen. Für die Analyse wurden zwei gesamtwirtschaftliche Modelle - ein...
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. Chapter 2 deals with two studies on effective income taxation, based on representative micro data sets from tax statistics …. The first study analyses the effective income taxation at the individual level, in particular with respect to the top … significantly declined. The second study of Chapter 2 highlights the effective income taxation of functional income sources, such as …
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