National policymakers are increasingly aware that their tax policy options are constrained by international tax competition. Important features of national tax systems - notably the tax mix, tax rates and rules which define the tax base - will influence decisions of firms and individuals...

The actual second Federal Poverty and Richness Report, too, has its focus on the two poles of the income distribution: poverty and richness. For the first time a detailled distributional analysis is presented based on microdata of the German Income Tax Statistics 1992, 1995, 1998 and - based on...

As simple as it is, results describing the world are heavily dependent on the quality of the underlying data. One of the very crucial variables in microanalytical analyses of well-being and human resources is income. The more, when the situation of the self-employed is regarded. This paper focus...