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...

The paper provides an introduction to the public discourse around the notion of smart healthy inclusive environments. First, the basic ideas are explained and related to citizen participation in the context of implementation of a “society for all ages” concept disseminated by the United...