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...

Estimates of labour supply effects of recent UK reforms in the area of direct taxes and benefits show that policy can have significant influence on the level of employment. We confirm this in a simulation of in-work support system introduced into the German tax and benefit system. Our simulation...

Im Mittelpunkt der Arbeit steht die Ausgestaltung der einkommensteuerlichen Abschreibung von beweglichen Wirtschaftsgütern (Absetzung für Abnutzung - AfA). Soweit es Zielsetzung des Steuergesetzgebers ist, ein international wettbewerbsfähiges und einfaches Steuerrecht zu verwirklichen sowie...