Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...

A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a...

Grundlagen der Zinsbesteuerung -- Zinsbesteuerung in ausgewählten Ländern -- Europarechtliche Rahmenbedingungen der Zinsbesteuerung -- Zinsbesteuerung vor dem Hintergrund des Leistungsfähigkeitsprinzips -- Zinsbesteuerung vor dem Hintergrund der Anforderungen des Europarechts --...