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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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Rentenversicherung und Rentendynamik in Österreich
Tomandl, Theodor - 1962
Persistent link: https://www.econbiz.de/10000528280
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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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Probleme der Besteuerung von Renten
Schreyer, Michaele - In: Konjunkturpolitik : applied economics quarterly ; … 23 (1977) 5, pp. 287-307
Persistent link: https://www.econbiz.de/10002800863
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Quantitative Auswirkungen einer veränderten Besteuerung von Renten : eine Simulationsanalyse für die Bundesrepublik Deutschland
Schmähl, W. - In: Die Angestellten-Versicherung : Zeitschrift der … 27 (1980) 11, pp. 413-420
Persistent link: https://www.econbiz.de/10002781986
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Quantitative Auswirkungen einer veränderten Besteuerung von Renten : eine Simulationsanalyse für die Bundesrepublik Deutschland
Schmähl, W. - In: Die Angestellten-Versicherung : Zeitschrift der … 27 (1980) 10, pp. 348-357
Persistent link: https://www.econbiz.de/10002781989
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Aufkommens- und Verteilungswirkungen alternativer Rentenanpassungs- und -besteuerungsverfahren
Petersen, Hans-Georg - In: FinanzArchiv : European journal of public finance 40 (1982) 3, pp. 385-417
Persistent link: https://www.econbiz.de/10002650840
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Besteuerung von Alterseinkommen : kritische Anmerkungen zu Vorschlägen des Sozialbeirats und der Sachverständigenkommission Alterssicherungssysteme
Petersen, Hans-Georg - In: FinanzArchiv : European journal of public finance 42 (1984) 1, pp. 126-142
Persistent link: https://www.econbiz.de/10002651063