German Country Report – Deutscher Länderbericht
Die Kurzfassung des deutschen Länderberichts wird nur auf Deutsch veröffentlicht (siehe Bild), ebenso gibt es eine 8-seitige Ergebniszusammenfassung.
The Short Version of the German findings has been published in German language only (see picture). There is, however, an 8-page Executive Summary in English.
This directory contains, in English Language, the Simplified Versions of the main chapters and findings of the German country research, the Technical Versions of the main chapters will not be published for data and source protection reasons. Before starting to read, please note:
- Due to time and other constraints, not all of the following chapters are equally elaborated and language-checked. Some are still in draft status, others are (as of now) a collection of textblocks, not fit for publication.
- Please not the system of cross-referencing used by this research – it will make navigating the documents easier.
- The Glossary informs about how technical terms are translated from German into English.
- Relevant papers on ethical aspects can be found here.
German Country Report
- I: Introduction
- II: Methodological and procedural specifics – detailing how the German research builds upon the general methods of this research project and why (and where) it diverges
- III: Context and history
- IV: Understanding the wealth gap and governmental dependence from external financing
- V: Laws governing tax and tax-like contributions
- Va: Simplicity and complexity
- VI: Tax administration
- VIa: Lobbyism and „Entanglement“ (Focus Bavaria only)
- VII: Germany and Illicit Financial Flows
- VIII: Revenue, costs, losses, results
- IX: The case of Ferrostaal
Textblocks only, publication as time permits
On Private Wealth
- I: Introduction to private wealth in Germany
- II: Alternatives to taxation in the effort to combat inequality and poverty
- III: Taxation of Income
- IV: Taxation of Capital and Capital Gains
- V: Wealth Tax
- VI: Inheritance and Gift Tax
- VII: Taxation of Real Property
- VIII: Taxation of consumption
On the Shadow Economy
- I: Basics and Context
- II: What is going on?
- III: Solutions
NB: Please check before quoting the version/date of publication of the chapter at the bottom of each cover sheet since files may be updated and more information be added as the discussion of results proceeds