French analyses of estate taxation often looks at the ISF wealth tax and nothing else. The initial idea of the lawmakers behind the ISF - implemented in 1981- was firstly to impose a levy on goods providing their owners with the wherewithal to pay more in tax, secondly to create a redistribution...

Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this...