Die Studie beschäftigt sich mit dem Verhältnis ertragsabhängiger und ertragsunabhängiger Steuern in Deutschland und in der OECD. Üblich ist die Unterscheidung zwischen direkten und indirekten Steuern. Abweichend davon orientieren wir uns an der Frage, in welchem Ausmaß die Besteuerung von...

In 2013, the total tax burden in the euro area was almost back to the level prevailing at the beginning of the century. The financial and economic crisis had initially led to a reduction in the tax burden, but fiscal consolidation has generated a rise in revenue. However, there is no general...

When consumers have questions about companies' services and products, whether medical insurance, airline tickets or home appliances, they almost always encounter automated agents and other forms of customer service technology. Increasingly, tax authorities have begun to offer online...

There has been surprisingly little empirical work explaining why countries choose different bundles of taxes. Early research by Musgrave and Hinrichs focused on the amorphous distinction between direct and indirect taxes. More recent research has examined the use of trade taxes and inflation,...

During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax...

Pension policy reforms across the world in recent decades are a reaction to the changing demographic and socioeconomic environment. While pension scheme redesign has received much attention, the tax treatment of contributions, returns, and benefits of retirement savings remains mostly unattended...

There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there is currently limited analytical guidance...

The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...

There is a rising share of individuals spending at least some part of their working life abroad and acquiring pension rights. While the portability of pensions and other social benefits has received some analytical attention over the recent decade there is currently limited analytical guidance...

The semi-dual income tax typically combines a progressive tax schedule for labour and pension income with low and often flat and differentiated nominal tax rates on some forms of capital income. This paper discusses the rationale for the adoption of semi-dual income tax in the taxation of...