In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...

Die Belastung des Straßenverkehrs mit Steuern und Abgaben ist in Europa nicht einheitlich geregelt. Vielfältige Steuersätze, unterschiedliche Bemessungsgrundlagen und verschiedene Abgaben zur Anmeldung eines Fahrzeugs prägen das Bild ebenso wie die unterschiedlichen Mineralölsteuersätze....

Our paper assesses the accuracy of individuals' tax perceptions. Based on personal interviews, we aim to find out how tax complexity affects the capability of respondents to calculate income tax liability. Tax complexity is measured by interacting multiple tax rates, applied to one or more tax...

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...

11 European countries now operate IP Box regimes that provide substantially reduced rates of corporate tax for income derived from important forms of intellectual property. We incorporate these policies into forward-looking measures of the cost of capital, effective marginal tax rates and...