Wie ist der von Paul Kirchhof in diesem Jahr vorgelegte Entwurf zur Reform des deutschen Steuerrechts zu beurteilen? Dieter Dziadkowski, Mitglied der Ursprungslandkommission und der Einkommensteuer-(Bareis)-Kommission, betont, dass der Reformentwurf »ein ganzheitliches Werk« sei mit dem Ziel,...

There has been a lot of discussion recently regarding the macroeconomic consequences of a distortionary taxation system. However the way this distortionary taxation scheme or instrument is modeled in macroeconomic analysis, as well as the ability of these models to capture the effects implied by...

In preparing this paper, the indirect tax systems in the Dominican Republic are examined both in terms of tax policy and also their revenue importance. These taxes include the taxation of import, value added (ITBIS), selected excise taxes, exit and entry taxes (tourism taxes), and the taxation...

In 2013, the total tax burden in the euro area was almost back to the level prevailing at the beginning of the century. The financial and economic crisis had initially led to a reduction in the tax burden, but fiscal consolidation has generated a rise in revenue. However, there is no general...

Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia,...

In seinem Kommentar setzt sich Dieter Dziadkowski mit dem Vorschlag zum »Bayern-Tarif«, den Möglichkeiten zur Regionalisierung der Steuertarife und der kalten Progression auseinander.

Seit seiner Einführung 1991 hat der Solidaritätszuschlag immer wieder zu Kontroversen geführt. Soll er, wie vorgesehen, 2019 auslaufen oder unbegrenzt weiter erhoben werden? Nach Ansicht von Gisela Färber, Deutsche Universität für Verwaltungswissenschaften Speyer, ist der...

In the economic literature a constant tax rate on labor income has usually a neutral or negative effect on education. The effect is neutral in the absence of non-deductible costs and it is negative in the presence of them. A positive effect is obtained in the presence of non-deductible profits...