Summary One fundamental problem of the German financial revenue system including the horizontal tax redistribution is … joint tax system to a divided tax system with clear assignment of all three responsibilities for each spending item to one … leading to a divided tax system are introduced. A new distribution of spending items and taxes for Germany is developed, which …

Purpose – To summarize the principal aspects of USA tax legislation commonly known as the “Foreign Account Tax … they are compliant with FATCA and thus not subject to USA withholding tax. Originality/value – Practical guidance from … Compliance Act” (“FATCA”) that may be relevant to non-USA investment funds. Design/methodology/approach – Reviews the potential …

. Es erweist sich, dass die Divergenz in den Wachstumsraten der USA und der EU seit 1997 fast zur Gänze auf …

considerable tax power and the economic potential of the jurisdictions is very diverse. Thus, the Swiss federalism represents a …Summary The theory of fiscal federalism considers inter-jurisdictional spillover effects as a serious problem for an … consequently reduce its own public spending and tax burden. In this case its inhabitants use public services without adequately …

priori . Thus, we test empirically whether de jure federalism and/or de facto federalism are each a good predictor of control … de jure federalism nor de facto federalism matters as much as other dimensions of governance. However, in countries with … poor governance, de jure federalism may have an adverse effect on control of corruption. A developing economy, which ranks …

national level. Moral federalism describes a phenomenon where the majority of people who favor a restrictive policy try to …

federalism describes a phenomenon where the majority of people who favor a restrictive policy try to impose their preferences …

address the problems of federalism, health care and pension systems.  …

Abstract The growing trend of state and local-level policymaking for undocumented immigrants in the USA since the …

tax issues operate across these various levels of government. This article asks: do the factors that shape attitudes … poll, this article finds some differences and some commonalities in the determinants of tax attitudes at the federal, state … than at the state or local level; (2) confidence in government has a strong effect on tax attitudes but citizens draw clear …