The measurement of the effective tax burden on profitable investments encounters many methodological problems. Some of … measure for effective tax rates for profitable investments which is directly connected with the well-known concept of … effective marginal tax rates and thus can show whether an investment is favoured or discriminated against by a simple comparison …

The German federal government presented a legislative proposal on tax- and especially VAT law with the focus to combat …

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 …