Steuern bei Erwerb und Veräußerung der Immobilie -- Steuern bei Vermietung der Immobilie -- Besteuerung mit Auslandsbezug/Anwendung OECD-Musterabkommen -- Abgrenzung Gewerbebetrieb/Vermögensverwaltung, Betriebsaufspaltung, Gewerblicher Grundstückshändler -- Zivilrechtliches und...

Christopher Oertel studies the impact of public policy measures on the German real estate market and confirms the assumptions, which imply that a city can influence its economic position in relation to nearby cities in the short run by making use of this tax instrument. His analyses begin with...

Reducing the budget deficit is not easy. Keynesian theory suggests thatlowering government expenditures and raising revenues can lead to afalloff in economic activity. This paper argues the neoclassical approach - that a firm and credible reduction in expenditures, by engendering confidence that...