Um eine erbschaftsteuerbedingte Betriebsaufgabe zu verhindern und den Erhalt von Arbeitsplätzen zu fördern, haben das Erbschaftsteuerreformgesetz 2008 und das Wachstumsbeschleunigungsgesetz 2009 die Verschonungsregeln für die Vererbung von Betriebsvermögen grundsätzlich überarbeitet. Dem...

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

Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration – increased transparency and reduced...

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

This is the tenth in a series of sixteen papers about the U.S extraterritorial tax system.The U.S. extraterritorial tax system violates multiple provisions of international human rights instruments that have been signed, or signed and ratified, by the United States. The rights in question...

The philanthropic sector is highly consequential, particularly in the United States, and the most important policies directed toward this sector are tax policies. Yet most economic analysis of the optimal tax treatment of charitable giving is ad hoc, treating it as a subject unto itself. This...

This report argues that including proof-of-stake cryptocurrency block rewards in gross income when the reward tokens are first created results in inequitable taxation and would discourage U.S. taxpayers from participating in this new technology. The better approach is to tax reward tokens when...

This article explains how some provisions related to section 529 college savings plans in the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 conflict with existing tax law provisions, and provides policy change recommendations to help eliminate that conflict. If...

When consumers have questions about companies' services and products, whether medical insurance, airline tickets or home appliances, they almost always encounter automated agents and other forms of customer service technology. Increasingly, tax authorities have begun to offer online...

This is the General Report for the United States on the theme of “Surcharges and Penalties in Tax Law” for the 2015 meeting of the European Association of Tax Law Professors in Milan, Italy. The Report addresses questions relating to the treatment of civil penalties, criminal penalties and...