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The present study calculates variable, cross-sectional as well as longitudinal equivalence scales on the basis of the German 1984-2010 Socio-Economic Panel (SOEP) database for West Germany. It follows the "individual variant" for calculating subjective equivalence scales using "life...
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The financial crisis has opened up a global debate on the taxation of the financial sector. A number of international … financial crisis and whether taxation can play a role in the reform efforts under way to establish a sounder and safer financial …
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