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...

Der Artikel vergleicht die klassische und die zinsbereinigte Einkommensteuer. Es wird argumentiert, dass die klassische Einkommensteuer in mehrfacher Hinsicht überlegen ist.

Der Beitrag untersucht Paul Kirchhofs Vorschlag einer fundamentalen Mehrwertsteuerreform.

The proposal involves the establishment of 'welfare accounts' for every person in a country. There are to be four accounts: a retirement account (covering pensions), an unemployment account (covering unemployment support), a human capital account (covering education and training), and a health...

The book analyzes the German welfare state. It starts from a theoretical perspective and then develops changes in social security, public health care, and unemployment insurance.

The book compares funded and unfunded pension schemes. This is done within a simple overlapping generations framework.

The authors outline a public pension reform where contribution rates are reduced to zero over a very long horizon and in a Pareto-improving fashion.

The article reports research results on funded and unfunded pension schemes in an easily accessible form.

The paper evaluates the theoretical literature on public pension schemes. First, the terms pay-as-you-go and capital reserve are made precise. These two systems are then compared, followed by a consideration of their efficiency properties. Thereafter conversion policies are discussed.