Die Gegenfinanzierung für die im Steuerentlastungsgesetz vorgesehenen Steuertarifsenkungen erfolgt durch die Verbreiterung der steuerlichen Bemessunngsgrundlage. Dabei dienen die Versicherungsunternehmen neben den Energieversorgern als die Hauptfinanziers dieser Steuerreform. Die...

Proposals are often made to tax goods which are environmentally damaging. Manysuch goods are consumed both directly by households and industry at large: for example,carbon-intensive fuel, waste water or congested road space. This paper adopts a tax-reformsetting to evaluate such a policy. The...

The German Income Tax Reform 2000 was welcomed by the public asa step towards unleashing lurking growth potentials. Nonetheless, in thecourse of the year 2001a dispute arose, centering around the question,whether or not the later stages of the German Income Tax Reform shouldbe brought forward as...

The German Income Tax Reform 2000, which announced a reduction in income tax rates to beimplemented in a series of three stages, was welcomed by the public as a step towards unleashinglurking growth potentials. Nonetheless, in the course of the year 2001 a dispute arose, centeringaround the...

All good comes at a price. The German corporatetax reform is good overall,1 but the major benefit,the tax rate cut, comes with a tightened andhighly detrimental change of ownership rule. TheGerman term Mantelkauf, literally translated as‘‘coat purchase,’’ is deceiving — it sounds and...

‘‘Old taxes are good taxes’’ might have been theconviction of the German lawmakers that supportedthe German trade tax. The survival of this tax wasanything but certain, because in late 2005 measureshad already been taken for the tax’s farewell ceremony.Newspaper stories announced the...

[...]Major industrial countries tend to follow themainstream, cutting corporate tax rates and simultaneouslybroadening the tax base. Countries on themainstream path also want to tighten antiabuseprovisions such as the thin cap rules and, in Germany,the anti-treaty-shopping rules, described inour...

Im Zeitraum von 1995 bis 1998 wurden die rechtlichen Rahmenbedingungen für den klassischen Abfindungssozialplan durch Änderungen im Renten- und Arbeitsförderungsrecht gravierend beschnitten. Vor diesem Hintergrund wird die Suche nach neuen Modellen des Personalabbaus dringlich, die sowohl...

Die verschiedenen Rollen der Information führten in derEntwicklung des IT-Managements bzw. des Informationsmanagements überdie letzten Jahrzehnte immer wieder zu markanten Titulierungen, z. B. derInformation als Produktions- oder als Wettbewerbsfaktor. Ein Wechsel inder Titulierung der...

Pecuniary externalities are crucial in shaping the strategies to value the distinctivecompetences and the economic success of innovative firms. The analysis of conditions forlocalized knowledge appropriation and exploitation makes it possible to identify idiosyncratic production factors....