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Die steuerlichen Lenkungsnormen im Bereich Umwelt
Arruda Matheos de Lima, Isabel - 2014
This thesis is dedicated to the study of inductive environmental tax norms, one of the instruments with increasing propagation used for nature preservation. These norms are defined in this work as any tax norm that within its environmental policy guidance is able to induce certain behaviour of...
Persistent link: https://www.econbiz.de/10010517807
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Equalização e federalismo fiscal : uma análise comparada ; Alemanha, Índia, Canadá, Austrália
Prado, Sérgio - 2006
Persistent link: https://www.econbiz.de/10003365461
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Deutschsprachige Lateinamerika-Forschung : Institutionen, Wissenschaftler und Experten in Deutschland, Österreich und der Schweiz ; neuere Veröffentlichungen
Grenz, Wolfgang (ed.); Farenholtz, Brigitte (contributor) - 1993
Persistent link: https://www.econbiz.de/10000345815
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Nações e estilos de economia política
Paula, João Antônio de; Cerqueira, Hugo E. A. da Gama; … - In: Brazilian journal of political economy 27 (2007) 3, pp. 357-374
Persistent link: https://www.econbiz.de/10003530224
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Citizenship tests in five Countries: An expression of political liberalism?
Michalowski, Ines - Wissenschaftszentrum Berlin für Sozialforschung (WZB) - 2009
the US, Austria, the UK, Germany, and the Netherlands. A central question discussed is whether these tests can be …: countries with rather restrictive citizenship regimes such as Austria or Germany have opted for a citizenship test with a …Engaging discussions on civic integration for immigrants, this comparison systematically analysis citizenship tests in …
Persistent link: https://www.econbiz.de/10010981651
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The influence of taxes on corporate financing and investment decisions against the background of the German tax reforms
Reinhard, Ludwig; Li, Steven - In: The European Journal of Finance 17 (2011) 8, pp. 717-737
rate in Germany. Against the background of these findings, it seems thus doubtful whether the recent tax reform will be …
Persistent link: https://www.econbiz.de/10009276920
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The effects of book-tax conformity and tax accounting incentives on financial accounting: evidence from public and private limited companies in Germany
Watrin, Christoph; Pott, Christiane; Ullmann, Robert - In: International Journal of Accounting, Auditing and … 8 (2012) 3, pp. 274-302
Using as a natural experiment, the German corporate tax rate decrease in 2001, this paper studies the effect of tax accounting incentives on financial statements in a setting where book-tax conformity is strong. We find that companies that generally balance their overall accounting strategy,...
Persistent link: https://www.econbiz.de/10010670392
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Interest Rate Pass-Through in Central and Eastern Europe: Reborn from Ashes Merely to Pass Away?
Égert, Balázs; Crespo-Cuaresma, Jesus; Reininger, Thomas - 2006
In this study, we seek to better understand the interest rate pass-through in five Central and Eastern European countries -- the Czech Republic, Hungary, Poland, Slovakia and Slovenia, the CEE-5. Our pass-through estimates for several retail rates are generally lower than those reported in the...
Persistent link: https://www.econbiz.de/10009476888
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White-collar unionism in selected European countries : issues and prospects.
E, Kassalow - International Labour Organization (ILO), United Nations - 1993
Focuses on white-collar unionism in the private sector in the 1980s. Discusses legal distinctions between blue and white-collar personnel and the unionization of higher-level personnel.
Persistent link: https://www.econbiz.de/10010966471