significant policy reforms and tax increment financing. Much of the discussion is based on the results of a single study based on …

All good comes at a price. The German corporatetax reform is good overall,1 but the major benefit,the tax rate cut …

‘‘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 ….Practitioners uttered a silent sigh along with acheer. And lawmakers were poised to bury the Germantrade tax, which is a source of …

[...]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 previous column. (See Tax Notes Int’l, Apr. 23,2007, p. 377.) However …

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 … of a commoditytax. Finally, it is shown that raising a production tax is welfare enhancing if the current tax isbelow …

The German Income Tax Reform 2000 was welcomed by the public asa step towards unleashing lurking growth potentials … German Income Tax Reform shouldbe brought forward as a means of stimulating the stuttering engine of theGerman economy … of what to do. The paper presents the welfare analysis of theearly German Income Tax Reform within a simplified CGE model …

The German Income Tax Reform 2000, which announced a reduction in income tax rates to beimplemented in a series of … of the year 2001 a dispute arose, centeringaround the question, whether or not the later stages of the German Income Tax … Tax Reform in the scope of a simpli¯ed DGE model of the Auerbach-Kotliko® typeand deals explicitly with the issue of …

Finland special. Anotherunique aspect of those countries is the waythey tax labor and capital income. In the 1990s, theywere … the first countries that treated capital incomemore favorably than labor income by establishing adual income tax. At first …