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Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...
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people's employment incentives and could achieve reductions in unemployment without reducing the level of support to the …
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on being in employment. This paper surveys recent tax-benefit reforms in Germany, the Netherlands, Italy, The UK, France … determining the incentives to take up work; (iii) joint assessment of income for both purposes of taxation and benefit eligibility …
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1980s in Germany, Britain, France and Italy suggests a convergent and consistent process of homogenisation driven … terms with France and Italy. Thirdly, it concentrates on Germany and it establishes empirically how this case does no longer …
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