“Taxation on performance” vs.”taxation on interests”: What is fair?

In preparation of a meeting with Hayek-Followers the next weekend I am reading a paper (Markt und Staat in einer globalisierten Welt: Die ordnungsökonomische Perspektive) from Viktor J. Vanberg. Among other things the paper is about taxation in a globalised world. Vanberg draws attention to an interesting point: about the ethical standard of raising taxes. …

Splitting divides: The misguided debate about a taxation issue

51 percent of people in Germany are women, but just 17 percent of supervisory boards and 6 percent of executive boards are female. Women in executive positions remain rare in Germany which regularly leads to a debate (at the moment among the Green Party members) about abolishing the splitting income taxation between couples (“Ehegattensplitting”), where the tax is calculated …

What you pay (to the state) when you go shopping in Germany?

How is the German State financed? Of course, like any other state, foremost by taxes. There are two main points where the state takes his share: When people earn money (income tax) and when people spend money (consumption tax). The biggest of the latter is the value-added tax (also called purchase tax) which reaches a …