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 …

. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove …

Taxation and Public Education Expenditure," I study the determinants of cross-country differences in intergenerational earnings … and earnings, which features progressive taxation, public education expenditure, and borrowing constraints among the … the child's earnings. Quantitatively, taxation is more important than education expenditure. Introducing a Danish tax …

study proposes to adopt a mandatory mark-to-market basis of taxation of credit swaps for the non-financial organizations …

strategic importance, both domestically and internationally. Understanding the results of taxation for this important commodity …