The adoption of IAS/IFRS in the European Union is part of the European Commission?s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective tax burden of Belgian companies for eleven...

The paper includes data on the taxation of wage income (labor income tax and contributions to social security) and capital income in the Federal Republic of Germany. Average tax rates and marginal tax rates for typical wage income earners are shown for the 1977-1999 period; average tax rates are...

Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...

This paper examines the time spent commuting to/from work by workers in fifteen European countries, during the last three decades, with the aim of analyzing recent trends in commuting and the factors affecting commuting behavior in those countries. Using data from several waves of the European...

This paper explores the commuting behavior of workers in Western European countries, with a focus on the differences in commuting time between employees and the self-employed in these countries. Using data from the last wave of the European Working Conditions Survey (2015), we analyze the...

Mobility gives individuals access to different daily activities, facilities, and places, but at the cost of imposing environmental burdens. The sustainable growth of society is linked to green mobility (e.g., public transport, walking, cycling) as a way to alleviate individual carbon footprints....

This paper analyzes the commuting behavior of employee and self-employed workers in urban areas of eleven Latin American countries, within a theoretical framework that identifies employees' excess commuting as different from self-employed workers' commuting. Using data from the ECAF data,...

Prior literature analyzing gender differences in commuting has reported that men commute longer distance/time than do women, and one explanation for this gender gap is based on household responsibilities falling on women. But most of the literature examining gender differences in commuting has...