On 21 February 2003, the Bundestag, the German Federal Parliament, passed the "Steuervergünstigungsabbaugesetz", a tax bill which intends to close a number of loopholes in the German tax code. With a focus on…
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…
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…
The present publication summarises the results of two studies which compare the effective tax burdens of companies and on highly skilled manpower internationally and interregionally.
This study presents estimates of the effective tax burden on highly qualified companies in eight European countries and the United States. It accompanies a study on the effective tax burden on companies, which…
