The inheritance tax is often seen as an effective tool to reduce wealth inequality, to raise public budgets if needed, and to increase incentives to work by lowering the tax burden on labour, which is especially high in Germany according to the OECD. The purpose of this paper is therefore to...

The overarching question this paper is trying to address is: "Can we rely on market forces and competition to deliver 5G the way it delivered GSM, 3G, and 4G, or do we need another approach?". The metric used in the paper is payback period, which while it is not an economically "rigorous"...

State tax revenues from casinos as a share of total state gaming revenues generally correlate well with the year of legalization. Theoretically speaking, heavy tax rates should dampen growth of the casino revenues in states that adopt them. Indeed, states with lower tax rates tend to have larger...