An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …

An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …

This essay in German presents an economic analysis about the efficiency of a premium tax on insurance services, as it … insurancemarket, the reasons for an insurance tax is discussed. After that the focus lies on the question: What are the fiscal …, allocative anddistributive effects of this premium tax? The work is based on theoretical models, examples and empirical data. In …

the present value of tax liabilities are calculated, by using an after-tax risk-free discount rate, and incorporating any … new or reduced tax liabilities generated into its expected risk and return estimates. The asset allocation problem is … marginal tax rates, investment horizons, borrowing premiums, high or low inflation environments, and different starting cost …

run counter to one of the core concepts for tax administration in New Zealand – the protection of the integrity of the tax …

behavior between these two approaches, then this may indicate that the current tax policy institutions are failing and need …