The tax reform 2004-05 includes tax cuts within income taxation (€ –2.2 billion) and corporate taxation (€ –1.1 billion) as well as increases of several excise taxes (€ +232 million). The changes in the income tax rate scale taking effect in 2005 will increase tax progression and...

This study provides an overview over gender aspects in taxation at Member State and EU level. After an outline of gender gaps in socioeconomic realities across Member States, relevant for taxation, the implementation of gender aspects at EU and Member State level and the existing legal...

This study provides an overview over gender aspects in taxation at Member State and EU level. After an outline of gender gaps in socioeconomic realities across Member States, relevant for taxation, the implementation of gender aspects at EU and Member State level and the existing legal...

Der vorliegende Beitrag zeigt, dass die oft pauschal vorgenommenen negativen oder positiven Beurteilungen der Globalisierung differenziert werden müssen. Es stellt sich heraus, dass die Identifizierung von Gewinnern und Verlierern in einem Industrieland - Deutschland ist sicherlich exemplarisch...