Communities and Local Government identified four key questions that they wanted tenants’ ideas on. They also wanted to sound out proposals. The core questions were:•How could social landlords involve tenants more in improving the social housing stock?•How could social landlords, working...

Trafford Hall offers training, support and pump-priming grants to residents andvolunteers in low income communities to help them tackle local problems within theircommunities. Since 1994 when the Centre opened, around 70,000 participants have beenon residential courses leading to action plans...

Very little information exists about households’ longer-term movements betweentenures. Some cross-section datasets include information on length of stay in anyresidence but we have no systematic study of movement over time. This study usesthe British Household Panel Study to examine movements...

Between the years 1996 and 2003, a series of amendments were made to the Tax ReformAct of 1986 (TRA86) that gradually increased the tax credit for health insurance purchases bythe self-employed from 25 to 100 percent. We study how these changes in the tax code haveinfluenced the likelihood that...

This study empirically analyses the influence of tax concessions on decisions regarding retirementsavings in Austria. We analyse real decisions on retirement savings by using qualitativedata. This allows us to examine how different, perceived decision-making criteria haveled to actual investment...

Ziel dieses Beitrages ist es zu zeigen, ob und unter welchen Bedingungen Investoren, z.B. auf derGrundlage eines Immobilien-Leasingfonds, sinnvoll in die Finanzierung der Renovierungskosten vonBaudenkmalen einbezogen werden können, welche im Eigentum selbstnutzenderertragsteuerbefreiter...

Im Hinblick auf die Unternehmensbesteuerung führen zahlreiche der im Entwurf sowie im Umfeld des Steuervergünstigungsabbaugesetzes vorgesehenen Maßnahmen zu einer Schwächung der Investitionsbereitschaft, zu einer Verschlechterung der steuerlichen Standortbedingungen, zu einer weiteren...

Die analytisch korrekte Bestimmung von DCF-Unternehmens- und Projektwerten ist nicht trivial...

Government support of private (occupational and personal) pensionsthrough the system of tax reliefs is large: between one quarter and onethird that of direct support of state pensions through public expenditure.However, it is regressive, lacks transparency and is difficult to control. Thispaper...

Even if a tax planning structure is legal, it canstill be ‘‘unwanted.’’ However, those structuresmight soon be wanted — for disclosure. ‘‘Unwanted’’structures do not violate the letter of the law, butstill might infringe on the spirit of the law.[...]