Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda's government has recognized this and implemented significant changes to the personal income tax schedule for 2023 and 2024 as part of...

During the 2010-2019 decade, consumption taxes have risen in the vast majority of the EU Member States as a result of austerity measures, tax shifts as well as taxing transport and housing-related energy consumption. The redistributive impact of these policy changes remains mostly unexplored. In...

Wer erhält das Erbe eines Verstorbenen? Wer kann Rechte an einer Erbschaft geltend machen und wer entscheidet über deren Verteilung? Die Antworten darauf fielen in früheren Epochen und je nach Gesellschaft, Milieu und Kultur anders aus. Rechtliche, ökonomische, und soziale Normen und...