history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation … theory, and questions of tax justice are considered in depth. The book also contains a theory of business taxation and an … elaborate treatment of international taxation …

flow tax ; capital income taxation ; tax expenditures … proposed mainly consists of a value added tax, a flat wage income tax, and a cash flow tax. The proposal resembles the proposal …

The Organisation for Economic Co-Operation and Development (OECD) recently proposed an interest barrier to fight tax …

inflation indexation into its personal income tax system in order to re-duce distortions of tax liabilities and additional tax … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax …-adjusted average personal income tax burden of the single earners in 2014. By doing so, it highlights that understanding the tax reform …

inflation indexation into its personal income tax system in order to re-duce distortions of tax liabilities and additional tax … burdens. On the other hand, Germany has continuously flattened the personal income tax rates in the context of a series of tax …-adjusted average personal income tax burden of the single earners in 2014. By doing so, it highlights that understanding the tax reform …