Die vorliegende Dissertation zum Thema „Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen“ beschäftigt sich mit den Effekten der Besteuerung von realisierten Wertsteigerungen beim Anteilsverkauf. In dieser Arbeit werden zum einen normative (Manuskript 1) sowie...

The increasing casualisation of labour forces trade unions globally to deal with a growing number of unprotected and unrepresented workers in what is dubbed by the unions, even if critically, as the informal economy. This paper assesses the impact and further potential of a direct and indirect...

In the current era characterized by globalization and interdependence, foreign aid has emerged as a crucial tool for safeguarding and promoting the national interests of donor countries. Nevertheless, the increasing divergence of national interests of major powers is casting a formidable shadow...

There has been major contest over the taxation of business income. Questions are twofold: the factual one of defining the boundaries of the business activity. Second, that of determining whether a particular gain comes within the ambit of ‘business’.Recent NZ cases have sought to apply the...

This article deals with fundamental and topical problems of taxation policy, viewing the subject from both a German and an international perspective. Traditional income tax regimes in developed countries with their progressive tax rates are still based upon the redistributive philosophy which...