Assuming a two-period model with endogenous choices of labour, education, and saving, it is shown to be second-best efficient not to distort the choice of education. In general this implies distorting the saving decision. Hence a strict order of policy priority is derived. Efficient tax policy...

Delayed Integration ("DI") is a rule for taxing migrants. It requires that immigrants be taxed in the receiving country only after some period of transition. Conversely, emigrants are released from the obligation to pay home taxes only after a certain period. DI is an alternative to the...

Assuming decreasing returns to education and the endogenous supply of qualified and non-qualified labour it is shown to be efficient to supplement a consumption tax with positive incentives for education. If the return from education is isoelastic and if the choice is between (i) subsidizing the...

Delayed Integration is a rule for assigning mobile individuals to jurisdictions for the purpose of taxation, social security, and social assistance. It is a compromise between the Origin Principle and the Employment Principle. Individuals are assigned to the jurisdiction to which they move only...

In Europe, the competence for social security and the right to levy income tax lie with the country of employment in cross-border matters. This has two disadvantages. First, the Employment Principle distorts active persons' choice of place of work. Second, the employment-based regulation of...

The OECD seeks to align transfer pricing and profit taxation with value creation but fails to provide a clear definition. This paper argues that value creation requires international cooperation and that the profit tax base should therefore be allocated according to standards commonly considered...

Im ifo Schnelldienst 9/2017 wurde Ricardos bahnbrechende Leistungen für die moderne Volkswirtschaftslehre gewürdigt. Wolfram F. Richter, Technische Universität Dortmund, setzt sich in seinem Kommentar mit dem Zahlenbeispiel in Ricardos Theorie komparativer Kosten auseinander und fragt, wie...

Anfang Juni 2016 wurde eine Bundesratsinitiative zur Reform der Grundsteuer beschlossen. Dieser Reformvorschlag wurde im ifo Schnelldienst 18/2016 von einigen Experten vorgestellt und diskutiert. Als Reaktion darauf setzt sich Wolfram F. Richter, Technische Universität Dortmund, kritisch mit...

Donald Trump hat eine historische Steuerreform versprochen. Kern wird vermutlich eine „Destination-Based Cash Flow Tax“ sein. Dieser Steuer werden stark protektionistische Effekte unterstellt. Der Autor relativiert entsprechende Erwartungen. Außerdem erinnert er daran, dass Deutschland 2007...