Unter Verwendung des Konzepts äquivalenter Einkommen vergleichen wir acht verschiedene Typen von Arbeitnehmerhaushalten im Hinblick auf ihre Nettobelastung aus Steuern, Sozialbeiträgen und Transferzahlungen aus dem ALG II. Anhand des Kriteriums horizontaler Gleichheit können wir darlegen,...

This paper is reviewing the foundation of the 'Bankgesellschaft Berlin' in 1994 that consisted in a merger of three publicly owned banking institutes in Berlin. The financial crisis of the banking group in 2001 resulted in one of the biggest public scandals in Germanbanking history. The paper is...

The paper analyses the relationship of tax compliance costs and business strategy. Due to instruments, like information technology, simplified cash accounting or outsourcing compliance activities to tax advisers, private businesses have a set of strategies to optimize their tax compliance cost...

Die Komplexität der Besteuerung lässt sich aus ökonomischer Perspektive anhand der daraus resultierenden Kostenbelastung beschreiben, wobei zwischen den administrativen Kosten der staatlichen Verwaltung und den Bürokratiekosten der Steuerpflichtigen zu unterscheiden ist. Bürokratiekosten...

We analyze the distributive justice of the combined burden of taxes, social security contributions and public transfers on employee households. In order to investigate whether the treatment of families by the aggregate tax-benefit system can be regarded as 'fair', we compare the equivalent...

We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...

The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In this paper we analyze the effect of the tax authorities on the burden of complying with tax regulations. Using survey data of Belgian businesses...

We argue that the impact of capital gains taxation on asset pricing depends on the tax awareness of market participants. While institutional investors should be generally wellinformed about tax regulations, private investors have only limited tax knowledge and resources. As a result, market...

We argue that the impact of capital gains taxation on asset pricing depends on the tax awareness of market participants. While institutional investors should be generally well-informed about tax regulations, private investors have only limited tax knowledge and resources. As a result, market...