The article considers the splitting of income between spouses from an economic perspective. It argues that this provision does not privilege married couples but prohibits their discrimination.

The German Constitutional Court has obliged parliament to enact an income tax law which lets the subsistence level tax-exempt. This can be done, in principle, by using a basic allowance or a zero-rated bracket. The paper discusses these alternatives.

In Germany, commuting expenses have been deductible from the income tax base for a long time. Germany’s grand coalition has now restricted this deduction. The article analyses whether or not this was justified from an economic point of view. It is shown that, in the long run, the tax treatment...

Der Aufsatz untersucht Paul Kirchhofs Vorschlag eines Einkommensteuergesetzbuchs.

The article concerns new tax rules for home offices.

Der Artikel untersucht, ob Leistungen einer Gruppenunfallversicherung steuerrechtlich als Arbeitslohn anzusehen sind.

Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia,...

The economic literature suggests that a revenue-neutral shift of tax revenues from income taxes to property taxes would increase GDP per capita in the medium term. This paper analyses for Ireland the consequences of such a shift in the tax mix. In particular, it examines whether this can be...

Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among those in work, and slow aggregate...