In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...

Eine Reihe von westeuropäischen Ländern hat seit Mitte der 80er Jahre ihre synthetischen Einkommensteuersysteme hin zu einer so genannten dualen Einkommensteuer reformiert. Auch die meisten mittel- und osteuropäischen Transformationsländer führten gleich mit Beginn der Systemtransformation...

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...