This work explores the role of the Brazilian inheritance system in the country's wealth inequality. Brazilian Civil Law has encouraged the transmission of inheritance to children due to the rule of forced heir. Data from household surveys show that the top 5% richest Brazilians have fewer...

In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in the economy, and to maintain a reasonable level...

This paper focuses on firm valuation for tax purposes of non-listed company shares and its sensitivity towards different market conditions. Since the value of a private company cannot be observed on the stock market the value has to be estimated. Due to uncertainty, expected future profits may...

In seinem Kommentar setzt sich Dieter Dziadkowski mit dem Vorschlag zum »Bayern-Tarif«, den Möglichkeiten zur Regionalisierung der Steuertarife und der kalten Progression auseinander.

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...

The purpose of this paper is threefold. First, we survey the way in which the tax burden on labour has been proxied for in recent multi-country macro-economic studies. Second, we critically evaluate these proxies. Finally, we examine to what extent the conclusions of some studies change if some...

Die Finanzlage der Bundesagentur für Arbeit hat sich in den Jahren 2006 und 2007 deutlich verbessert. Neben der wirtschaftlichen Aufwärtsentwicklung haben dazu verschiedene Arbeitsmarktreformen beigetragen. Über die Verwendung der Überschüsse und der angesammelten Rücklage wird heftig...

Die Subventionen in Deutschland sind Gegenstand intensiver wirtschaftspolitischer Auseinandersetzungen. Der vorliegende Beitrag informiert über das Ausmaß der Subventionen. Zu den Subventionen werden neben den Steuervergünstigungen die Finanzhilfen gezählt, die der Bund, die Länder, die...