A recent article presents effective corporate tax burdens for a number of countries. Its authors conclude that Germany can be considered to be a low tax country by international comparison, and that a tax reform…

Ten years after the initial Climate Change Convention from Rio in 1992 the industrialized world is finally likely to ratify the Kyoto Protocol, which will impose legally binding greenhouse gas emission…

Based on a representative consumer framework, it has been argued that wage taxation is inferior to consumption taxation. This note shows that the opposite result may emerge in a model where households are…