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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
-making is depicted in Ramsey and overlapping-generations models (OLG-models). Afterwards we investigate the utilization of time …
Persistent link: https://www.econbiz.de/10009475344
of time preference rates and opportunity cost rates in an intergenerational framework. The results lead us to the …
Persistent link: https://www.econbiz.de/10009475364
they represent actual costs incurred at a given point in time. However, identification of holding costs are not always …, they are typically assessed over time in an ever-changing environment. In addition, wide variations exist in development … pipeline components: they are typically represented from anywhere between a two and over sixteen years time period - even if …
Persistent link: https://www.econbiz.de/10009438214
Integrating multiple services into a single network is becoming increasingly common in today’s telecommunications industry. Driven by the emergence of new applications, many of these services will be offered with guaranteed quality of service. While there are extensive studies of the...
Persistent link: https://www.econbiz.de/10009441149
By the end of year 2010, each member state of the European Union (the EU) ought to incorporate 5.75% of bio-fuels in the total of fuels used for transportation purposes. In order to achieve such a target, tax incentives are implemented by the French government given that the production of...
Persistent link: https://www.econbiz.de/10009443881
Like any other natural resources, hydro resources that are capable of generating electricity at cheaper cost give rise to economic rent. Nepal possesses huge amount of such cheaper hydro resources which is far in excess of the domestic demand. The existing rents levied by the governments are not...
Persistent link: https://www.econbiz.de/10009448652
time. …
Persistent link: https://www.econbiz.de/10011316206
Si bien la maternidad es una de las principales causas de la persistencia de las brechas de género, su impacto en la creciente proporción de madres inmigrantes en Europa es menos conocido. Este artículo se pregunta cómo afecta la carga del cuidado de los hijos a la integración de las...
Persistent link: https://www.econbiz.de/10013210150
Established in 1988, the Shingo Prize for Operational Excellence recognises organisations in the USA, Mexico and Canada …
Persistent link: https://www.econbiz.de/10009459022