Given the remarkable growth of the cooperative field in our country, it is more and more necessary to study the tax … pressure that is beared by it. Until now the existing studies about the tax pressure are scarce, and more concretely in the … cooperative field, in spite of the importance of it in the global economy. In this work, rather than analyse the favorable tax of …

The article analyses the redistributive effect attained by personal income tax, social security contributions and … inequity effects, and further to show contributions of different tax and benefit instruments. Even though both countries …

whether financial literacy has an impact on the retirement savings decision in Germany. With our analysis we were able to …

tax consequences. This article presents a closer look of standard (objective, scope, definitions, accounting treatment …

’ Stabilisation, No. 261/2007 Coll. This Act introduces a unified rate of income tax of private individuals, 9 i.e. where the taxpayer …’s entitlement to tax abatement for a child is greater than the tax liability calculated for the respective taxation period, the … arisen difference is a tax bonus, or, it is a form of a negative tax 10 still applicable in 2007 unlike the hitherto sliding …

from Holocaust, the recruitment process of minorities and economic Turkification period, such as; Welath Tax of 1942 are …

In Germany, there are four different legal structures for employer-sponsored pension plans. Tax treatment at the firm … compares the tax benefit from comparable plans within the four different vehicles in a capital budgeting model which takes into … account cash flows of both parties – employer and employee. We abstract from non-tax differences, such as administrative costs …

structural change, an economy must start with a wealth distribution that gives rise to an adequate size of 'middle class'. Once …

distribution of wealth and sectoral productivity. It is shown that, for fast transformation into a developed economy, the initial …

We present a simple stochastic model in which heterogeneous agents accumulate wealth belonging to the capitalist or the … based on a random process depending on wealth distribution and the profit rate. In general, playing the role of capitalist … rises the probability of accumulating more and more wealth that, in turn, increases the probability to play again the role …