The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...

Dieser Beitrag gibt einen Überblick über den Bereich der staatlichen Subventionspolitik aus einer polit-ökonomischen Perspektive. Aufbauend auf einer Klärung der Frage "Was sind Subventionen?" werden mögliche Ziele und Probleme der staatlichen Subventionsvergabe erläutert. Vor diesem...

The article discusses issues in international taxation of firms. Particular stress is put on efficiency considerations. A concrete proposal for efficient cross-boarder taxation is made.

The article compares efficiency properties of the residence principle and the source principle, respectively, in international business taxation.

The effects of the CAP payments on indirectly generated non-farm jobs in small and medium-sized enterprises (SMEs) are central to job creation. This chapter examines whether there are differences in these effects according to business location (rural or urban), the agricultural supply chain, and...