Voluntary compliance beyond the letter of the law : reciprocity and fair play; What is wrong with endowment taxation : self-usership as a prerequisite for legitimate taxation; Is taxation on a par with forced labour?; Conflict of trust : EU Member States' fiscal sovereignty and the ideal of the...

If “tax avoidance” means “contriving legal transactions that reduce tax in ways that are contrary to legislative policy”, then “evasion” is illegal reduction and “mitigation” is unexceptionable reduction. Apparently, tax avoidance may occur endogenously, within the existing...

So nötig Umstrukturierungen und neue Akzentsetzungen im Steuersystem in Einzelfällen sind, so wenig ist auf absehbare Zeit Raum für allgemeine Steuersenkungen. Das ist das Ergebnis der Studie "Transparenz und Gerechtigkeit - Aufgaben und Grenzen des Staates bei der Besteuerung", die die...

Who was the greater economist--Adam Smith or Charles Darwin? The question seems absurd. Darwin, after all, was a naturalist, not an economist. But Robert Frank, New York Times economics columnist and best-selling author of The Economic Naturalist, predicts that within the next century Darwin...