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Aufkommens-, Beschäftigungs- und Wachstumswirkungen einer Reform des Steuer- und Transfersystems nach dem Bürgergeld-Vorschlag von Joachim Mitschke

Die vorrangige Aufgabe des kommunalen Finanzsystems ist es, die dauerhafte Versorgung der Gemeindebürger mit kommunalen öffentlichen Gütern und die dafür notwendige dauerhafte Finanzierung zu gewährleisten.

This paper analyses tax competition and tax coordination in a model where capital flows occur in the form of mergers and acquisitions, rather than greenfield investment. In this framework, we show that differences in residence based taxes do not necessarily distort international ownership...

The European Commission is currently preparing a proposal for a directive on the introduction of a common consolidated corporate tax base (CCCTB). This paper reviews the current state of the European Commission's preparation of the CCCTB proposal and discusses the implications for efficiency and...

This chapter analyses the economic situation in the UK as it attempts to recover from the financial and economic crisis that began in 2008. In particular, we focus on the probability that the fiscal consolidation, introduced by the new coalition government in 2010, is likely to be expansionary...