This volume contains the papers and discussions held at the 40th Ottobeuren Seminar on Economics dealing with the subject of "Redistribution and Social Justice." Numerous relevant questions from the fields of fiscal and social policy were dealt with from a theoretical, empirical and...

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The paper summarizes the arguments in favor of a shift from comprehensive to dual income taxation and complements the discussion by an overview on tax reforms which reveal the characteristic features of a dual income tax system. The scope of our analysis is not restricted to the Nordic...

It is shown that the equivalence of a global destination-based and a global origin-based VAT regime can be extended to a class of mixed regimes, where the origin principle is applied for all trade within the European Union and a destination-based, EU-specific border tax adjustment is applied for...