In the light of increasing inequality in contemporary society and a crisis of confidence in the neoliberal policies that have principally informed Western governance in the past 30 years, this article proposes and considers a communitarian approach to taxation. First, broad concepts of community...

In this paper we use a panel of 189 countries to describe the salient trends that have emerged in national personal income tax systems spanning the twenty five year period from 1981 to 2005. Using complete national income tax schedules, we calculate actual average and marginal tax rates at...

According to a widely held popular belief, a pure increase in tax progression decreases work effort, increases wages and is thus bad for employment under competitive labour markets. This paper studies the effects of labour taxes in a general equilibrium model of two countries with monopoly...

Die Sorge um erhöhte Strompreise, für die maßgeblich die EEG-Umlage verantwortlich sein soll, beherrscht zurzeit die öffentliche Diskussion zur Energiewende. Die Entwicklung der Umlage wurde zum Gradmesser der Kosten der Energieversorgung stilisiert, und der Ruf nach einer 'grundlegenden...