"Immigration is an integral part of national identity in settler societies such as Canada. But in countries where identity is defined more in ethnic terms, such as Germany, the presence of immigrants has only recently begun to be acknowledged. Taking these two countries as case studies,...

This paper analyzes the effectiveness of thin-capitalization rules in preventing debt finance by intercompany loans and explores their consequences for corporate decisions. A theoretical discussion emphasizes that limitations of the deduction of interest owed to foreign affiliates would not only...

Seit zehn Jahren berichtet die Bundesregierung regelmäßig über die Höhe des von der Einkommensteuer zu verschonenden Existenzminimums. Dabei geht es um die verfasssungsrechtliche Koppelung zwischen Sozialhilferecht und Steuerrecht sowie die Entwicklung der steuerfrei zu stellenden Beträge....