The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...

A substantial amount of development programming assumes that women have preferences or aptitudes that are more conducive to economic development. For example, conditional cash transfer programmes commonly deliver funding to female household heads, and many microcredit schemes focus on women’s...

The proposal involves the establishment of 'welfare accounts' for every person in a country. There are to be four accounts: a retirement account (covering pensions), an unemployment account (covering unemployment support), a human capital account (covering education and training), and a health...