Das "Amtliche AO-Handbuch 2024" enthält alle notwendigen, aktuellen Bestimmungen zum Thema. Im Einzelnen sind dies: Abgabenordnung (AO) Anwendungserlass zur AO (AEAO) Einführungsgesetz zur AO (EGAO) Finanzgerichtsordnung (FGO) Ferner sind Auszüge aus anderen relevanten Gesetzen, BMF-Schreiben...

This paper investigates empirically the effects of personal and corporate taxes on taxable interest rates and on the spread between taxable and tax-exempt rates. Two main sets of results emerge. First, we establish that the effective marginal investors in the Treasury bill market are households,...

Since the average tax rate on corporate capital income is very high, economists often conclude that taxes have caused a substantial fall in corporate investment, a movement of capital into noncorporate uses, and a fall in personal savings. The combined efficiency costs of these distortions are...

Extending the traditional treatment of the corporate tax to an economy with a progressive personal tax fundamentally changes the analysis. While the corporate tax system (CTS) does increase the total tax rate on corporate source income for some investors, the exclusion of retained earnings...

The mortgage interest deduction, the property tax deduction, the unique treatment of capital gains on owner-occupied homes, and the absence of taxation on imputed rent from owner-occupied homes all influence the effective cost of housing services. They also affect federal income tax revenues and...