EU taxes play a key role in political and economic discussions about the future of the EU
own resource system, and their desirability can vary accordingly. It is therefore essential to …

The increase of wealth inequality in many EU countries has spurred interest in wealth
taxation. While taxes on wealth for a long time have played only a marginal role in the public …

In the wake of the euro area crisis, the debate on instruments to deepen economic
integration among its members has intensified, among others putting forward a fiscal …

Economic inequality has recently gained considerable academic attention. However, two
important aspects of inequality have not been discussed systematically: its multidimensional …

1 Abstract/Executive Summary EU taxes play a key role in political and economic
discussions about the future of the EU own resource system, and their desirability can vary …

The increase of wealth inequality in many EU countries has spurred interest in wealth
taxation. While taxes on wealth for a long time have played only a marginal role in the public …

Almost all economic activities in modern societies are scattered through space and time.
Transport processes, as a consequence, pervade everyday life and they have deep impact …

Capital income taxation is a complicated issue because of the g-eral equilibrium
implications these taxes have with regard to the int-sectoral and intertemporal allocation of …

After a short overview of the distribution of private wealth and asset-based taxation in EU
Members, this paper provides a range of economic arguments to make the case for …

The present German tax system is complicated, non-transparent and does not follow any
theoretical model of taxation in a consistent way. Moreover, in the light of international tax …