A financial transaction tax (FTT) compares to a value-added tax on financial transactions and financial services. This … differs from the financial activity tax (FAT) that is raised on profits of financial companies or on profit …, nor does it have a clear assessment base or a certain tax rate. These are decisions to be made during political discourse …

People in the Nordic countries of Denmark, Finland, Iceland and Sweden work more than the countries’ high tax rates …

internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und …

This paper describes tax reforms in OECD countries over the last 20 years and how they are related to tax competition … overview of the empirical evidence on tax competition. Our conclusion is that the evidence for some interdependence in tax … setting behaviour is strong, although the exact process driving this remains unclear. While the most basic tax competition …

Economists have studied many aspects of tax evasion. The vast literature has concentrated on the individual taxpayer … show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have … explaining variable of tax morale. Furthermore we find empirical evidence that tax morale and benefit morale have different …

This paper analyzes the impact of tax-induced value of external funding on the firm value of real estate corporations … under German Tax Law. Legal forms of real estate corporations are differentiated between commercial and asset managing Real … specific tax-privileges. However, the full tax-exemption of a REIT is attended by distribution and equity restrictions. To …