Diese Diplomarbeit widmet sich aus theoretischer und empirischer Sicht dem Thema der regionalen Konvergenz in der EU. sie stellt zunächst verschiedene Konzepte sowie Ergebnisse der Konvergenzanalyse vor und vergleicht diese kritisch. Das Hauptergebnis ist ein Nebeneinander von Persistenz bzw....

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...

Bakalauro baigiamajame darbe nagrinėjamos Lietuvos namų ūkio nariui tenkančios vidutinės mėnesio disponuojamos pajamos ir numatomos šių pajamų perspektyvos. Teoriniu aspektu analizuojama pajamų sąvoka, jų gavimo šaltiniai ir klasifikacija. Išskiriamos dvi pagrindinės disponuojamų...

Šio darbo tikslas yra išanalizuoti pagrindinius veiksnius, darančius įtaką kapitalizacijos normai, pateikti skaičiavimo seką, formules, taikymo sąlygas, pavyzdžius. Darbo uždaviniai – apžvelgti naudojimo pajamų vertės metodą, išanalizuoti kapitalizacijos normas ir koeficientus,...

Potential customers in customer markets are typically dichotomised into actual and prospective customers. If the firm holds its price firm, the actual customers hold their reserves/reservation price firm and repeat their purchases. On the other hand, prospective customers? reserves may be...

The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1)...

This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...

This metadata relates to an electronic version of an article published in Applied economics letters, 2009, vol. 16, no. 3, pp. 267-271. Applied economics letters is available online at informaworldTM at http://www.informaworld.com/smpp/content~db=all?content=10.1080/13504850601018387

The decision of an estate owner to employ a trust as an estate planninginstrument normally involves the disposal of all or part of his growth assets tothe trust. This is done to ensure that the value of such growth assets ispegged down in his personal estate, whilst any growth in the assets...

A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a single rate that applies to all taxpayers, eliminating many currently available deductions and credits, and treating as taxable income types of economic gain presently excluded from the tax base....