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Efficiency effects of tax deductions for work-related expenses
Richter, Wolfram F. - 2004
In this paper it is shown that allowing the deduction of work-related expenses has a strictly positive effect on tax efficiency only if two conditions hold jointly: (i) The expenses should be interpretable as real cost and (ii) the expenses should be required for increasing taxable income....
Persistent link: https://www.econbiz.de/10010261065
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Efficiency Effects of Tax Deductions for Work-Related Expenses
Richter, Wolfram F. - 2021
In this paper it is shown that allowing the deduction of work-related expenses has a strictly positive effect on tax efficiency only if two conditions hold jointly: (i) The expenses should be interpretable as real cost and (ii) the expenses should be required for increasing taxable income....
Persistent link: https://www.econbiz.de/10013318910
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Taxing Multinational Enterprises : A Theory-Based Approach to Reform
Richter, Wolfram F. - 2022
towards unitary taxation to be established by a multilateral convention that the world has not yet seen in comparable format … corporate taxation at their root rather than merely fixing symptoms. To this end, a reform aimed specifically at the rules … governing the taxation of intangible assets is recommended …
Persistent link: https://www.econbiz.de/10014241194
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Planning health care capacities with a gravity equation
Wende, Danny; Kopetsch, Thomas; Richter, Wolfram F. - 2020
The planning of health care capacities is in practice constrained by sectoral and regional boundaries and it remains difficult to ensure an adequate and even access to health care. Moreover, standard planning approaches lack the choice-theoretic grounding necessary for making reliable statements...
Persistent link: https://www.econbiz.de/10012414826
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A Demand-Oriented Approach to Health Care Capacity Planning
Wende, Danny; Kopetsch, Thomas; Richter, Wolfram F. - 2021
The planning practice of health care capacities suffers from sectoral and regional constraints and it remains difficult to ensure an equal access for patients. Moreover, standard planning approaches lack the choice-theoretic grounding necessary for making reliable predictions of the demand and...
Persistent link: https://www.econbiz.de/10012882436
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A demand-oriented approach to health care capacity planning
Wende, Danny; Kopetsch, Thomas; Richter, Wolfram F. - 2021
The planning practice of health care capacities suffers from sectoral and regional constraints and it remains difficult to ensure an equal access for patients. Moreover, standard planning approaches lack the choice-theoretic grounding necessary for making reliable predictions of the demand and...
Persistent link: https://www.econbiz.de/10012698918
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Planning health care capacities with a gravity equation
Wende, Danny; Kopetsch, Thomas; Richter, Wolfram F. - 2020
The planning of health care capacities is in practice constrained by sectoral and regional boundaries and it remains difficult to ensure an adequate and even access to health care. Moreover, standard planning approaches lack the choice-theoretic grounding necessary for making reliable statements...
Persistent link: https://www.econbiz.de/10012405637
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Finanzierung des Krankenversicherungsschutzes: Entgleiste Reformdebatte wieder auf Spur
Richter, Wolfram F. - 2010
Anfang Juli 2010 legte Gesundheitsminister Rösler ein Eckpunktepapier vor, aus dem hervorgeht, wie die Bundesregierung die Finanzierung der gesetzlichen Krankenversicherung zu stabilisieren gedenkt. Unter systemischen Gesichtspunkten steht die Einführung einer 2-Prozentregel im Vordergrund....
Persistent link: https://www.econbiz.de/10010331461
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Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland
Richter, Wolfram F. - 2009
Mit der Einführung des Gesundheitsfonds und der Gewährung erweiterter Vertragsfreiheiten an die gesetzlichen Krankenkassen ist Deutschland auf einem guten Weg. Die Reform mag in mancher Beziehung nicht weit genug gehen, sie hat aber schon jetzt erkennbar bewirkt, dass sich die Krankenkassen...
Persistent link: https://www.econbiz.de/10010331490
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Zur zukünftigen Finanzierung der Gesundheitsausgaben in Deutschland
Richter, Wolfram F. - 2009
Mit der Einführung des Gesundheitsfonds und der Gewährung erweiterter Vertragsfreiheiten an die gesetzlichen Krankenkassen ist Deutschland auf einem guten Weg. Die Reform mag in mancher Beziehung nicht weit genug gehen, sie hat aber schon jetzt erkennbar bewirkt, dass sich die Krankenkassen...
Persistent link: https://www.econbiz.de/10003874812