Equity and efficiency are usually regarded as the main objectives of tax policy. Commenting on Dr. Reginald Hansen´s doctoral dissertation, the author analyses the meaning of the equity-efficiency trade-off framework in the context of the ongoing debate regarding the reform of the German...

Die liberale Denkweise der Aufklärung als Fundament steuerpolitischer Ansichten -- Die Ursprünge der Einkommensteuer in Großbritannien -- Die Entwicklung der Einkommensteuer in Deutschland -- Vom Rechtsstaat zum Gerechtigkeitsstaat.

Albania is preparing a Medium-Term Revenue Strategy (MTRS) to finance its development spending of an estimated 2.2-3.0 percent of GDP over five years. Revenue mobilization will be supported by comprehensive tax policy and administration reforms. International and regional comparisons suggest...

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also their distributional impacts: that is, their impacts on different segments of the population. Such evidence can promote a more equitable and...