Grundlagen der Untersuchung -- Herleitung eines Anforderungsprofils für Konzeptionen der Besteuerung des laufenden Ertrags von Netzwerken Nahestehender -- Entwicklung der Rahmenkonzeptionen der Selbständigkeit und der Einheit -- Entwicklung möglicher Reformansätze -- Zusammenfassung...

This book provides a historical understanding of current debates over tax reform and offers a comparative framework for discussing the relationship between fiscal policy and the distribution of income and wealth. Topics covered include the evolution of income taxation since World War II; the...

This book is the fifteenth volume in the renowned International Papers in Political Economy (IPPE) series which explores the latest developments in political economy. Containing contributions by experts in the field, this book focuses on topics that address the ongoing debate of inequalities in...

This book analyzes the various problems of growth, trade and public policy from the perspective of applied economics, based on research in areas such as public policies, trade and regulation, and development economics. Part 1 investigates the broad problems of growth and regional economy,...

This book examines the politics of taxation in Ireland between the seventeenth and twenty-first centuries. Combining political, economic, and policy history, it contributes to a growing interdisciplinary literature on public finance, while also providing context for the ongoing debate on...

Preface -- 1 Introduction -- 2 Defining and Measuring Undeclared Work -- 3 The Size of the German Shadow Economy and Tax Morale According to Various Methods and Definitions -- 4 Deterrence in Germany: A Primer -- 5 Design of the Survey -- 6 The Incidence of Undeclared Work -- 7 The Extent of...

u.a.: Ägypten: Geburtsstunde der Betriebsprüfer.- Persien: Mit dem Zehnten wird Eure Seele aller Höllenqualen ledig.- Römisches Reich: "... dass sich ein jedermann schätzen ließe ...".- Frankenreich: Quod non capit Christus, capit fiscus -- Kreuzzüge: Saladinzehnt, Himmelssteuer,...

In today's increasingly globalized environment, many economic fundamentals need to be reconsidered in order to regain stability in the global marketplace. One such consideration is the failing dynamics of the international tax infrastructure. Neoliberalism 2.0 brings a 21st century assessment of...

This book offers a comprehensive guide to modern day taxation issues. It presents a thorough overview of many of the crucial aspects of applied taxation and current tax systems, and presents evidence that supports taxation as an important policy issue requiring immediate address globally....

'Nicht nur für den akademischen Unterricht, sondern zugleich auch für die politische Praxis': Günter Schmölders, Professor der Wirtschaftlichen Staatswissenschaften an der Universität zu Köln, schrieb 1970 'Finanzpolitik'. Auch heute noch, mehr als drei Jahrzehnte später, ist es das...