Suchergebnisse

Die regionalen Wirkungen des Steuersystems treten in Deutschland meistens hinter der
Diskussion des Finanzausgleichs zurück. Dabei werden Ausgleichsbedarf auf den nachgeordneten
Ebenen und eigenverantwortlich bestimmbare Finanzausstattungen durch das Steuersystem
und die Ertragskompetenzen bestimmt. Diese werden zunächst unter theoretischen
Aspekten des fiscal federalism analysiert, wobei die in realen Welten gängigen unvollkommenen
Steuerquellen auf ihre Fähigkeiten, regionale und lokale Steuerpreise darzustellen,
untersucht werden. Im empirischen Teil wird die Steuerausstattung von Ländern und
Gemeinden seit der deutschen Vereinigung in vertikaler und in horizontaler Hinsicht daraufhin
untersucht, inwieweit sie den aufgestellten Anforderungen gerecht wird. Dabei werden
erhebliche Defizite der Steuerpolitik des Bundes in den letzten Jahren nachgewiesen, bei
der die Steuerquellen, welche überhaupt eine Art regionale Steuerpreise darstellen können,
weiter in den Hintergrund traten, und durch die des Weiteren die regionalen und lokalen
Steueraufkommen immer stärker divergieren. Eine derartige Steuerpolitik lässt in längerfristiger
Perspektive weitere regionale Wachstumseinbußen erwarten.

It is asserted that low-income households could more easily accumulate assets if refundable tax credits were added through the personal income tax. An overview of the earned income tax credit's origins is presented to demonstrate its political implications for establishing an individual development account tax credit. It is subsequently argued that the creation of a tax credit for individual development accounts would complement the earned income tax credit; whereas the earned income tax credit encourages low-income individuals to work, it is claimed that the individual development account tax credit would persuade such individuals to save. Similarities in the functions of individual development account tax credits for poor American families & of individual retirement accounts for middle-class families are noted. A design for creating an individual development account tax credit that is based upon the individual development account section of the 1996 Welfare Reform Act is also presented. 6 Tables, 15 References. J. W. Parker

It is asserted that low-income households could more easily accumulate assets if refundable tax credits were added through the personal income tax. An overview of the earned income tax credit's origins is presented to demonstrate its political implications for establishing an individual development account tax credit. It is subsequently argued that the creation of a tax credit for individual development accounts would complement the earned income tax credit; whereas the earned income tax credit encourages low-income individuals to work, it is claimed that the individual development account tax credit would persuade such individuals to save. Similarities in the functions of individual development account tax credits for poor American families & of individual retirement accounts for middle-class families are noted. A design for creating an individual development account tax credit that is based upon the individual development account section of the 1996 Welfare Reform Act is also presented. 6 Tables, 15 References. J. W. Parker

This paper analyses the EU tax system and its main components qua conditions for the accession of the Croatia to the European Union as well as the current degree of adjustment of Croatian taxation regulations with the corresponding regulations in the EU. As a result of this analysis,
proposals for further procedures on the part of the creators of taxation policy in Croatia are made. After the tax reforms started in the 1990s, after the achievement of independence, the Croatian tax system was comparable with the tax systems of EU member countries. All the essential taxes correspond conceptually to the same kinds of taxes in EU countries. However, there is still space for further adjustment, above all in connection with value added tax, and it is desirable that this should be carried out as soon as possible. However, adjustments in the area of profit tax and adjustments of some rates of excise duties should be put off until the moment when they will have to be done for the sake of joining the Union, because the maintenance of the current situation, which is not in line with the provisions of European regulations, but nevertheless not in contravention of general rules regulating the area of taxation, is in the interests of
Croatia. In the area of the taxation of income no adjustment or coordination is needed, for members are allowed to settle the taxation of income in their countries independently, as long as the fundamental principles of the single market are not threatened (the free movement of goods, people, services and capital).