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 …

The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an … electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction … to the VAT rate, with a zero bracket amount, personal exemptions and limited individual deductions. The E Tax modifies …

Africa. By overcoming the difficulties in obtaining trade finance, African SMEs will be able to expand into foreign markets …

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 …