Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration – increased transparency and reduced...

This paper empirically analyses whether both personal and corporate taxation have an impact on companies' capital structure decisions. We investigate the effect of the difference in taxation of debt and equity financing on capital structures. Our empirical results, based on a comprehensive panel...

Die seit langem kontrovers diskutierte Frage, ob es beim Übergang zur nachgelagerten Rentenbesteuerung zu einer unzulässige Doppelbesteuerung kommt, lässt sich klar beantworten. Wenn die Sonderausgaben, die in der Rentenphase aus den Beiträgen zur gesetzlichen Kranken- und Pflegeversicherung...

Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz nicht geändert. Eine Analyse der deutschen Steuerpolitik in der laufenden Legislaturperiode zeigt, dass sich Änderungen lediglich auf die Beseitigung verfassungswidriger...

Aim: The paper deals with the subject of the shift in Poland's form of agricultural taxation from agricultural tax to personal income tax. The author decided to explore this topic since the taxation of agriculture is an important issue from the standpoint of economic practice. In addition, a...

This study provides an overview of current political developments in the tax competition debate, emphasizing the consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized countries in recent years. Subsequently, we discuss...

We contribute to the empirical literature on the debt bias of corporate income taxation through a firm-level evaluation of the European Commission's recent proposal of an Allowance for Growth and Investment (AGI). We use the introduction, the application and the repeal of a similar allowance in...