The reform of the inheritance and gift tax has recently become an issue of interest in political debates in Germany. This interest is in part due to an upcoming decision by the supreme court on whether the…
The planned reform of fiscal equalisation among Swiss cantons is partly based on the Aggregated Tax Base (ATB), which represents the fiscal capacity of different cantons. As some types of companies are favourably…
Companies pay taxes on profits and capital. Also, under competitive labour markets for highly skilled employees, companies have to compensate these employees for international differences in labour tax burdens.…
The traditional way of comparing fiscal attractiveness of regions competing with each other internationally is to concentrate on the tax burdens borne by mobile capital and mobile companies. Lately this approach…
For a comprehensive study on behalf of the European Commission, a new methodology for computing effective tax burdens has been implemented and applied. This methodology, developed by Devereux and Griffith…