In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...

Der Beitrag simuliert mit den Daten1 der Kostenstrukturerhebung des Verarbeitenden Gewerbes sowie des Bergbaus und der Gewinnung von Steinen und Erden von 2006, wie sich die Neuregelung der Gewerbesteuer in der Unternehmensteuerreform 2008 auf die steuerliche Belastung der Unternehmen auswirkt....

Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning. This neglect in part reflects the narrow view frequently taken of the...

Most studies of tax competition and the race to the bottom focus on potential host countries competing for mobile capital, neglecting the role of corporate tax planning and of home governments that facilitate this planning. This neglect in part reflects the narrow view frequently taken of the...