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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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Das nach dem Körperschaftsteuergesetz veranlagten Einkommen in Nordrhein-Westfalen 1961
1964
Persistent link: https://www.econbiz.de/10000522533
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Die finanziellen Auswirkungen der Gemindeeinkommensteuer : Dargestellt am Beispiel der Gemeinden Nordrhein-Westfalens
Görgens, Hartmut - In: Mitteilungen / Rheinisch-Westfälisches Institut für … (1968) 4, pp. 235-247
Persistent link: https://www.econbiz.de/10002462411
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Die Steuerkraftunterschiede zwischen den Kreisen des Landes Nordrhein-Westfalen
Görgens, Hartmut - In: Mitteilungen / Rheinisch-Westfälisches Institut für … 16 (1965) 6, pp. 137-150
Persistent link: https://www.econbiz.de/10002462459
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Das nach dem Körperschaftssteuergesetz veranlagte Einkommen in Nordrhein-Westfalen 1957
1959
Persistent link: https://www.econbiz.de/10014453056
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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