ineffective. Simulation results show that in this case employer-oriented wage subsidies could compensate higher wage costs and …

Jahresabschlussinformationen. Auf Basis einer Mikrosimulation wird untersucht, ob der EBITDA-Vortrag eine Entlastung darstellt und die "richtige …

The tax systems in the European Union (EU) distinguish oneself by a heterogenous structure. The efforts of harmonizing … direct taxation in the EU and growing international tax competition aligned with the process of globalization is followed by … accomodations of the different tax systems to a changing economy. Concerning that background this paper analyses the burden of taxes …

tax, and that the government, after a transitional period ending in 1995, has to change the tax rules accordingly. The … already high levels of the budget deficit and public debt do not allow a generous calculation of the tax free subsistence … level with incentive-compatible marginal tax rates. The paper compares the most important reform proposals with respect to …