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Rechtliche Rahmenbedingungen einer 'deutschen' Limited

Braun, Susanne; Richter, Jörg - Leuphana University of Lüneburg, Department of … - 2006

Geschäftstätigkeit in Deutschland statt für eine deutsche GmbH zunehmend für die Gründung einer Limited in Großbritannien, um … anschließend diese Rechtsform nach Deutschland zu tranferieren. Es stellt sich daher die Frage nach den Rahmenbedingungen für diese … foreign company is transferred to Germany, where it has to be acknowledged as such. In this situation, the particularity of …

Persistent link: https://www.econbiz.de/10008756188

ARE ALL TAXES EQUALLY BAD? HOW REDUCING IOWA'S SALES TAX COULD SAVE IOWANS MORE THAN $100 MILLION PER YEAR

Lapan, Harvey E.; Moschini, GianCarlo; Caruth, Brad - 2002

Under current U.S. law, taxpayers can deduct up to 100 percent of their state income taxes from their adjusted gross income when calculating their federal income taxes. As a result, Iowans currently pay approximately $251 million less to the federal government than they would otherwise pay....

Persistent link: https://www.econbiz.de/10009443083

Tax Rules, Land Development, and Open Space

Simpson, R. David - 2002

Concern about "open space" is growing. Conservation advocates worry that private land use decision-makers preserve too little open space. Yet private land developers are deciding on their own to preserve open space in new developments because it provides amenities to purchasers of lots....

Persistent link: https://www.econbiz.de/10009445456

The Comparison of Kibbutz Productivity to National Statistics: Analysis and Remarks

Satt, Ehud - 2003

This study examines conceptual problems in measuring product and disposableincome of the kibbutz and in comparing them with the relevantnational data. The inquiry was prompted by Kroll and Polovin’s paper inthis Journal (1997), in which the authors found that per capita product anddisposable...

Persistent link: https://www.econbiz.de/10009446053

Tax Affinity Hypothesis: Do We Really Hate Paying Taxes?

Djanali, Iwan Permana - 2009

This thesis proposes and evaluates the tax affinity hypothesis claiming that people derive utility from paying tax. Slutsky-like equations are derived for the unique three-good utility maximization problem with leisure as the only choice variable. There is evidence for the tax affinity...

Persistent link: https://www.econbiz.de/10009468256

Income taxation and the choice of the tax rate schedule : sacrifice principles and "just" tax rates

Petersen, Hans-Georg - 2011

In the history of economic thoughts the problem of a "just" tax rate structure has played an important role. The paper reconsiders the discussions of the last two centuries and sheds additional light on the concrete tax schedules using the more recent methods of tax theory. Even if the...

Persistent link: https://www.econbiz.de/10009449036

A study of job satisfaction and tax complexity

Stathopoulos, Xenia; Wise, Victoria - 2009

The introduction of the Income Tax Assessment Act 1997 (Australia) was an attempt to decrease the complexity of the tax system, but the issue of complexity is still evident. Accounting practitioners are becoming overwhelmed with the amount of tax legislation and researchers have suggested that...

Persistent link: https://www.econbiz.de/10009484063

ESTIMATION OF TAX BASE IN PERSONAL INCOME TAX AS A FORM OF SUPPORT FOR AGRICULTURE IN GERMANY

BUDLEWSKA, Renata; DZIEMIANOWICZ, Ryta - 2015

Taxes in most EU countries are designed to financially support farms through lower tax rates. The preferential tax allowances and exemptions motivate farmers to undertake specific activities, in accordance with the main objectives of the agricultural policy. As a result of such activities, the...

Persistent link: https://www.econbiz.de/10011316261

THE EVOLUTION AND THE ACCOUNTING OF THE CORPORATE INCOME TAX IN THE REPUBLIC OF MOLDOVA

Roman, Vieru - 2022

В этом исследовании мы рассмотрим подоходный налог для юридических лиц в Республике Молдова с момента обретения независимости (1991 г.) до наших дней. Помимо...

Persistent link: https://www.econbiz.de/10012813229

The U.S. Consumption Tax: Evolution, Not Revolution

Goldberg, Daniel S. - 2004

The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1)...

Persistent link: https://www.econbiz.de/10009432045

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