This article explores how German pension and retirement policy could be made more sustainable, focusing on selected current options for action rather than attempting to provide a comprehensive overview. Before turning to specific problems and perspectives, the article first discusses key...

Mit diesem Beiheft wird über die politiknahe Arbeit des zweiten Workshops des "Arbeitskreises Berlin-Brandenburgischer Wirtschaftswissenschaftler" berichtet, der unter dem Thema "Europäischer und nationaler Fiskalföderalismus" stand und am 20. November 1998 an der Europa-Universität Viadrina...

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...