The histories of East and West Germany traditionally emphasize the Cold War rivalries between the communist and capitalist nations. Yet, even as the countries diverged in their political directions, they had to create new ways of working together economically. This book examines the material...

An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....