’intérieur du ménage. Nous simulons cet effet dans le cadre du modèle collectif d’offre de travail lorsque l’on passe d’une taxation … jointe à une taxation individuelle en France. Nous montrons que la contribution relative de l’épouse aux revenus familiaux … from a joint to an individual taxation system in France. We show that the net financial contributional of the wife is a …

budget of the state, in the share of deficit of general consolidated budget of the state in GDP, on the level of taxation …

budget of the state, in the share of deficit of general consolidated budget of the state in GDP, on the level of taxation …

study the Japanese economy and taxation for the past three decades. Population aging is a serious social issue in Japan …

Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of … taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure … taxation. It covers both theoretical contributions, such as the theory of optimal income and commodity taxation, as well as …

correct date of taxation and the value of the option. These topics are discussed in general and especially for the countries … there are cases of double or non-taxation if the employee changes the place of work or living. Individual cross-border cases … are represented with the specific double taxation agreements of the involved countries. Even between european states it is …

provisions are relevant for the taxation of the transfer of the assets already, whereas beneficiary payments and employment … relationships are only of interest within the framework of the regular taxation. Further the provision according to § 58 No. 5 AO …