„… the rates (within federal limits) of several regional and local taxes that could cover less than 10 …” „… came from corporate income tax (whose rate the regional government can adjust) while another 10 per …” „… Russian regions have wide disparities in terms of their tax base and fiscal strength. Great disparities in …”

„… interest rates in the future can be expected to lead to more heavily rising interest-to-tax revenue ratios …” „… taxes which have been allocated exclusively to the states are harmonized, resulting in tax rates and …” „… 307 There is virtually no difference in the tax burdens in different states. Furthermore, tax rates or …”

„… the administrative organization, deciding upon municipal tax powers and changing the city charter …” „… of services, such as rates to be charged, may be regulated by the state government or by the …” „… regulation. For example, before 1984, cities and counties regulated cable-television rates. That year, the …”

„… or tax discount. They require the right to set the tax rate on their share of income-tax. Obviously …” „… responsibilities in federal and Länder matters in ways that would make clear reductions and avoid mergers of …” „… provide.” When it comes to detail, the Financial Constitution of the Land, including the tax-related parts …”

„… , Qualified Foreign Corporations: TaxingForeign Corporation Dividends At Net Capital Gains Rates, Tax …” „… Weiteren zum JGTRRA, Tolin, International Aspects of Dividend Rate Reduction Under 2003 Jobs Act, U.S …” „… . Taxation of International Operations, 24.3.2004,9498-F; Sheppard, Reduced Tax Rates on Foreign Dividends …”

„… U.S. Investment AbroadBecome More Sensitive to Tax Rates ?, http://papers.nber.org/papers/w6383 …” „… : Ireland's Low Tax Rates Inspire U.K. Pols, Tax Notes International2007, Vol. 47, 795-796Goulder, Robert …” „… Tax Practices, Tax Notes International 2007, Vol.46, 823-851Achatz, Markus/Tumpel, Michael: § 9 Abs. 1 …”

„… measures are poor compared with tax increases and the reduction of subsidies. The capital gains tax reform …” „… for decline, a cover-up of welfare state reductions. In a society in which the term “human capital …” „… consequence, the pension fund share of each citizen’s tax will have to be increased in 2007 from 19.5 to 19.9 …”

„… service at reasonable tax rates whereas other municipalities can. This inability to provide an adequate …” „… provide a comparable level of services by levying tax rates that are comparable to other jurisdictions …” „… governments which do not have autonomy to set tax rates, local governments in Germany can set tax rates on …”

„… as the tax revenue which a jurisdiction could raise if it applied a standard tax rate to a standard …” „… raise if it applied a standard tax rate to a standard set of own-source taxes. One way of measuring this …” „… cancelled out by lower grants is the marginal equalisation tax rate - also known as „tax back” or …”

„… jurisdiction. Thus, the tax policy element involving jurisdictional controls over rates or bases at the margin …” „… necessary, expenditure reductions or tax increases. The cooperative approach has clear advantages in …” „… implementation is by the Länder, both for the revenue and spending sides. The decentralized tax administration …”

„… potential (not the assessed) tax base the average national tax rate. In Canada, where the equalization …” „… goods, the promotion of positive externalities and the reduction of negative externalities. In all those …” „… same quantity/quality mix of services and pay the same amount of taxes. ∑ ,,,.. , = k for each local …”