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Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen

Jacob, Martin - 2010

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...

Persistent link: https://www.econbiz.de/10009475339

The Shingo Prize for Operational Excellence: Rewarding World-Class Practices

Chakravorty, Satya S.; Atwater, J. Bryan; Herbert, James I. - 2008

Established in 1988, the Shingo Prize for Operational Excellence recognises organisations in the USA, Mexico and Canada … for the successful implementation of world-class practices. The Shingo Prize emphasises the improvement of operations and … processes, the adoption of proven world-class practices, the use of specific measurements related to quality and process …

Persistent link: https://www.econbiz.de/10009459022

Determinants of the Relations between Transitory Earnings and CEO Cash Compensation in the USA

Asthana, Sharad; Ye, Zhongxia Shelly - 2007

effect). This study has practical implications for regulators, corporations and investors, both in the USA and abroad. …

Persistent link: https://www.econbiz.de/10009459069

A study of outsourcing of premedia services to India by US companies

Nayak, Rahul P. - 2009

Offshore outsourcing continues to gain prominence as the printing industrystrides into the future. With different segments of the industry looking at reducingcosts and, in exchange providing value-added services, more companies turntowards outsourcing services offshore as a solution. Although it...

Persistent link: https://www.econbiz.de/10009459219

Taxation Of Gains From Banking and Insurance Businesses In New Zealand

Manyam, Joel - 2011

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...

Persistent link: https://www.econbiz.de/10009441766

The Case for Taxing Consumption

Lang, Joachim - 1990

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...

Persistent link: https://www.econbiz.de/10009441794

ARE ALL TAXES EQUALLY BAD? HOW REDUCING IOWA'S SALES TAX COULD SAVE IOWANS MORE THAN $100 MILLION PER YEAR

Lapan, Harvey E.; Moschini, GianCarlo; Caruth, Brad - 2002

Under current U.S. law, taxpayers can deduct up to 100 percent of their state income taxes from their adjusted gross income when calculating their federal income taxes. As a result, Iowans currently pay approximately $251 million less to the federal government than they would otherwise pay....

Persistent link: https://www.econbiz.de/10009443083

Tax Rules, Land Development, and Open Space

Simpson, R. David - 2002

Concern about "open space" is growing. Conservation advocates worry that private land use decision-makers preserve too little open space. Yet private land developers are deciding on their own to preserve open space in new developments because it provides amenities to purchasers of lots....

Persistent link: https://www.econbiz.de/10009445456

The Comparison of Kibbutz Productivity to National Statistics: Analysis and Remarks

Satt, Ehud - 2003

This study examines conceptual problems in measuring product and disposableincome of the kibbutz and in comparing them with the relevantnational data. The inquiry was prompted by Kroll and Polovin’s paper inthis Journal (1997), in which the authors found that per capita product anddisposable...

Persistent link: https://www.econbiz.de/10009446053

Penerapan Tax Planning Terhadap Pph Sebagai Upaya Efisiensi Pembayaran Pajak Pada PT Perkebunan Sumatera Utara

Silaen, Parulian - 2011

As a profit oriented company, management will endeavor to obtain the optimal profit, by minimizing the costs of existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore, it is very crucial for companies to manage their tax...

Persistent link: https://www.econbiz.de/10009464475

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