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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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Zinsabschlag : explosiver Jahresendspurt
Körner, Josef - In: Ifo Schnelldienst 47 (1994) 07, pp. 03-07
Der Zinsabschlag hat 1993 anstelle der ursprünglich erwarteten 24 bis 27 Mrd. DM nur 14,3 Mrd. DM an Einnahmen erbracht. Davon wurde knapp ein Viertel allein im Dezember 1993 von den Banken für den Fiskus vereinnahmt. Grund für die Konzentration an das Jahresende waren die pro Jahr nur einmal...
Persistent link: https://www.econbiz.de/10005013738
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Financial effects of capital tax reforms
Blume, Marshall E.; Crockett, Jean; Friend, Irwin - 1978
Persistent link: https://www.econbiz.de/10014418285
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Wieviel weniger ...? : Einkommensunterschiede zwischen Frauen und Männern in Österreich
Wolf, Irene; Wolf, Walter - 1991
Persistent link: https://www.econbiz.de/10004133927
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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