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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

Der Einfluß der Ertragsteuern des Anteilseigners auf denErtragswert bei Unternehmensbewertungen nach IDW S 1 - Uniform wachsende Ausschüttungen und Analyse realerAusschüttungsstrukturen in Verschmelzungsberichten

Strauch, Joachim - Universität <Münster, Westfalen> / Lehrstuhl für … - 2002

Die Notwendigkeit der Einbeziehung der persönlichen Ertragsteuern des Anteilseigner in dieUnternehmensbewertung ist in Theorie und Praxis unbestritten. Zahlreich ist die Literatur, diesich mit dieser Thematik unter unterschiedlichen Steuersystemen und Bewertungsverfahrenbeschäftigt. Gegenstand...

Persistent link: https://www.econbiz.de/10009129488

Welcome to the German Dual Income Tax

Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2007

The northern lights are a spectacular sight andone of the features that make the Nordic countriesof Norway, Sweden, and Finland special. Anotherunique aspect of those countries is the waythey tax labor and capital income. In the 1990s, theywere the first countries that treated capital incomemore...

Persistent link: https://www.econbiz.de/10009248971

EFFECTS OF FEDERAL TAX POLICY ON AGRICULTURE

Durst, Ron L.; Monke, James D. - Economic Research Service, Department of Agriculture - 2001

This report analyzes the effects of the current Federal tax code on farming and evaluates tax proposals to assist beginning farmers. Investment, management, and production decisions in agriculture continue to be influenced by Federal tax laws. Farmers continue to benefit from both Federal income...

Persistent link: https://www.econbiz.de/10005513721

Tax Reform in the China Context: The corporate tax unit & Chinese enterprise

Sharkey, Nolan - Australian Taxation Studies Program (ATAX), Faculty of Law - 2005

Research into the relationships between people and organizations that drive social behaviour and institutions in China has produced some profound findings on the structure of society in China. The network structure of private enterprise and the importance of Guanxi are often highlighted. While...

Persistent link: https://www.econbiz.de/10005523845

Widening of Tax Base and Evasion of Tax: Thirty-third Report of the Standing Committee on Finance (2005-06)

eSocialSciences; Standing Committee on Finance - 2006

The challenge to the tax system to expand both the revenue base and progressively bring into the net larger number of taxpayers remains as daunting as ever. The object is not to ignore the generally beneficial impact of deregulation and tax friendly measures in providing a more conducive...

Persistent link: https://www.econbiz.de/10005528346

Tax Rules, Land Development, and Open Space

Simpson, R. David - 2002

Concern about “open space” is growing. Conservation advocates worry that private land use decisionmakers 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/10005404462

Are Income and Consumption Taxes ever really Equivalent? Evidence from a Real-Effort Experiment with Real Goods

Blumkin, Tomer; Ruffle, Bradley J.; Ganun, Yosef - CESifo - 2008

The public finance literature demonstrates the equivalence between consumption and labor income (wage) taxes. We construct an environment in which individuals make real labor-leisure choices and spend their earned income on real goods. We use this experimental framework to test whether a labor...

Persistent link: https://www.econbiz.de/10005406166

Tax Progressivity and Tax Evasion

Goerke, Laszlo - CESifo - 2003

More progressive income taxes raise employment in models of imperfectly competitive labour markets. However, this prediction is not robust to modifications of the analytical structure. For example, in an efficiency wage setting, more progressive taxes reduce profits. This induces firms to exit...

Persistent link: https://www.econbiz.de/10005406269

The Equal Sacrifice Principle Revisited

Lambert, Peter J.; Naughton, Helen T. - Department of Economics, University of Oregon - 2006

What does an equal sacrifice tax look like in the case of a rank-dependent social welfare function? One's tax liability evidently becomes a function of one's income and one's position in the distribution in such a case, but not much else appears to be known. (Menahem Yaari touched upon the issue...

Persistent link: https://www.econbiz.de/10005464091