Gesundheitssystemen ableiten lassen. Um diesen Punkt genauer zu untersuchen, werden mit Deutschland und Australien zwei Destinationen als … Australia, are presented to support this argument.  …

the 1990s. Tax variations and mergers contribute substantially more to geographic price differentials than do price …

We study the effects of California's Tax and Expenditure Limitations, especially Proposition 13. We find that … an increased tax burden, undermining the aims of Proposition 13. To circumvent the limits imposed by Proposition 13, the … aspects of government finance in California, to a far greater extent than in other states. Lastly, we argue that the new tax …

The creation of tax-free health savings accounts presents a new opportunity to reduce the distortions created by … federal tax preferences for health-related expenditures that ultimately could help eliminate those distortions. This paper … their health benefits as a tax-free cash contribution to the worker's health savings account. Restructuring the exclusion …

the counties respectively, severely hampering local budgetary autonomy. Tax matters are generally centralised, although … local governments to a varying degree play a role in the collection of taxes as well as in the setting of local tax rates …

The article discusses how the introduction of common European Union tax (VAT) regulations may affect the voluntary … sector in Sweden. Historically nonprofit organizations in Sweden have enjoyed tax exemption given that their activities are … considered to be of a common good purpose. The Commission of the European Union considers the tax exemption to be too generous in …

income tax (UBIT). Some lawmakers and commentators, however, criticize the practice as abusive. This article takes a closer … that Congress reform this tax: either by eliminating the blocker corporation workaround to the debt-financed UBIT or …

of their own actions and making trade-offs in the forthcoming tax and spending debates that stress exchanging less …

Party in the context of other property related taxes such as real estate tax and inheritance tax. He explains the advantages … of a property levy in contrast to a property tax. Moreover, the necessity to reduce public debts and to stop the unabated … informed public. Even a 1 or 1.5 % tax or levy on assets will result in an explosion of the accumulated fiscal burden on a …