field" among the many instruments generating retirement income in Germany. The paper briefly outlines rational principles … for the taxation of retirement benefits and pensions and compares these with current practice in Germany and abroad. …

field" among the many instruments generating retirement income in Germany. The paper briefly outlines rational principles … for the taxation of retirement benefits and pensions and compares these with current practice in Germany and abroad …

corporate tax reform in Germany. The financial leverage is measured by the ratio of long-term debt to total capital. Endogeneity …

In Deutschland wird eine umfassende Steuerstrukturreform bereits seit Jahren kontrovers diskutiert. Mit dem Eintritt …

base broadening. Its implications are thus not unique to Germany. Especially in view of the current economic crisis … heart of the academic and political debate in Germany and other countries. In this paper we present a new corporate …