This paper explores the taxation of corporations in the wider context of capital income taxation. The pros and cons of various income-based and cash-flow forms of corporation tax (CT) are discussed. The paper concludes that the dual income tax (DIT), which taxes all capital income at the...

The potential economic outcomes resulting from a flat rate of income tax have been the subject of an ongoing academic and political debate. Many observers have suggested that the introduction of a flat tax would be beneficial for a country's economy, having a positive influence on the labor...

Microsimulation (MS) and Computable General Equilibrium models (CGE) have both been widely used in policy analysis. Their combination allows the utilisation of the advantages of both types. The aim of this paper is to describe the state-of-the-art in simulation analysis and to illustrate the...

Im Laufe der letzen Jahre ist das deutsche Steuerrechtssystem immer unübersichtlicher und aus Sicht eines durchschnittlichen Steuerzahlers immer unverständlicher geworden. Die Folgen einer solchen Entwicklung machten sich sowohl auf der nationalen als auch auf der europäischen Ebene bemerkbar...