Abstract In recent time it has been argued that Germanys international competitiveness had suffered more from the strong D-Mark than from the national wage level. As a proof it has been pointed to the relative impact of these two factors on the level of German unit labour costs, measured in...

Abstract Due to a decision of the German supreme court the current system of evaluating assets within the inheritance tax is unconstitutional. It is shown that it is not only the way of evaluating but the whole current system that lacks a solid fiscal systematic and economic fundament and might...