As VAT becomes an increasingly important source of tax revenue world-wide, tax policy makers should be well aware of its strengths and weaknesses. In academia, there is strong consensus that tax exemptions rank among the most problematic features of VAT. The very concept of exemption is already...

Taxation inevitably gives rise to tax planning. In the era of globalization, multinationals in particular may not only try to exploit options, inconsistencies and gaps in domestic tax legislation, but they will also (re-)organize their business so as to make an optimal use of international tax...

Deutschland befindet sich inmitten einer intensiven Debatte über die Unternehmensbesteuerung, deren treibende Kraft der internationale Steuerwettbewerb ist. Sind die Unternehmenssteuern in Deutschland tatsächlich zu hoch? Wie sollte eine Reform der Unternehmensbesteuerung ausgestaltet sein?