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Wealth tax as alternative minimum tax? : The impact of a wealth tax on business structure and strategy
Sureth, Caren (contributor); Maiterth, Ralf (contributor) - 2005
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....
Persistent link: https://www.econbiz.de/10003276577
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Tarifbindung und die ökonomische Rationalität von Lohnrigiditäten
Franz, Wolfgang; Pfeiffer, Friedhelm - 2001
quits are important reasons for wage rigidities for high skilled labour. Compared to findings from the USA, in Germany …
Persistent link: https://www.econbiz.de/10011445640
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Wettbewerbsneutralität der Besteuerung
Maiterth, Ralf - 2001
Persistent link: https://www.econbiz.de/10001530484
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Gründung, Umwandlung und Liquidation von Unternehmen im Steuerrecht
Maiterth, Ralf; Müller, Heiko - 2001
Persistent link: https://www.econbiz.de/10001568920
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Konsumentensouveränität auf Versorgemärkten eingeschränkt : mangelnde "Financial Literacy" in Deutschland
Leinert, Johannes; Wagner, Gert G. - In: DIW-Wochenbericht : Wirtschaft, Politik, Wissenschaft 71 (2004) 30, pp. 427-432
Persistent link: https://www.econbiz.de/10002129823
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Wealth tax as alternative minimum tax? : The impact of a wealth tax on business structure and strategy
Sureth, Caren; Maiterth, Ralf - 2005
Persistent link: https://www.econbiz.de/10004103401
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Tarifbindung und die ökonomische Rationalität von Lohnrigiditäten
Franz, Wolfgang; Pfeiffer, Friedhelm - 2001
Persistent link: https://www.econbiz.de/10004678735
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Natural Hazards Insurance in Europe ? Tailored Responses to Climate Change Needed
Schwarze, Reimund; Wagner, Gert G. - 2009
growing number of natural disasters. Using the case of Germany as an example, the paper demonstrates that the obstacles facing …
Persistent link: https://www.econbiz.de/10010294830
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Industry-level wage bargaining : a partial rehabilitation ; the German experience
Fitzenberger, Bernd; Franz, Wolfgang - 1999
In order to reduce unemployment, it is often recommended that industry-level wage bargaining in Germany should be …
Persistent link: https://www.econbiz.de/10010297632
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Deutschland ein Auswanderungsland?
Erlinghagen, Marcel; Stegmann, Tim; Wagner, Gert G. - In: DIW Wochenbericht 76 (2009) 39, pp. 663-669
Pro Jahr verlassen 0,8 Prozent der Bevölkerung Deutschland, das sind etwa 650 000 Personen. Das Medienecho auf diese …
Persistent link: https://www.econbiz.de/10011602064