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...

Based on a first-hand account, this paper offers evidence on corrupt price setting and price adjustment mechanisms that were illegally employed under the Soviet planning and rationing regime in the USSR. The evidence is anecdotal, and is based on personal experience during the years 1960–1971...

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...

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 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 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...

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