Tax reform is a permanent topic of the economic policy debate in Germany. The paper presents a radical reform proposal (as well as a survey of other proposals) and describes some steps towards the realization of the proposal. The tax system proposed mainly consists of a value added tax, a flat...

When the Czech Republic elected (effective January 1, 2009) to derogate from the standard rules for determining the place of supply for intangible services, pursuant to Article 58 of the Recast VAT Directive (RVD), it was following the lead of ten other Member States. This paper considers four...

In 2005, the German government announced a far-reaching fiscal adjustment program. This paper uses the IMF's Global Fiscal Model to study its impact and explores options for addressing long-term pressures from population aging. The growth effects of the planned VAT increase are likely modest,...

As democracies around the world have faltered, legal scholars in fields as diverse as election law, labor law, and administrative law have turned to tax law to repair and support democratic governments. Taxation offers a toolset well equipped to address concerns raised by democratic theorists...

Advance pricing agreements (APAs) are the most effective tool for undertakings to reduce the uncertainty regarding the fiscal liability arising out of transactions regulated by transfer pricing. Multinationals rely on APAs to gain confidence in complicated operations and attain better...

Arguably, any tax fairness rule requires an even-handed taxation of taxable persons according to a universal standard of tax equality, or tax equity, rooted in ethical values. In modern civilized societies such values are often enshrined in a nation's constitution. One core concept that that can...

Legal instrumentalism is a perspective on the role of law in society; it analyses legal rules as instruments to achieve social goals. Critics of legal instrumentalism would say: it tries to justify political interference with the social consensus expressed in traditional law. Applying the...

This article explores the development of the rules of Maaser Kesafim, the Jewish practice of non-agricultural tithing, and compares the income definition rules found in the halacha to those found in the Internal Revenue Code. The ancient rabbis and those who crafted the Federal tax rules...