In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …

The local business tax as the main revenue source of local governments in Germany has been under extensive debate for … decades. Proposals for reform range from a broad tax base in the sense of an origin-based value-added tax to a pure profit tax … that could be implemented as a surcharge on corporation and personal income tax. Local business taxation systems in OECD …