An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …

An efficient tax system is essential for the functioning of a market economy. The implementation of an effective tax … transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The …

Deutschland. Das Ziel dieser Arbeit ist die Analyse des Steuersystems der Bundesrepublik Deutschland machen. Damit man dieses Ziel … Deutschland analisiert. Es wird gezeigt, was besteuernt wird, wer Steuerpflichtiger ist, welche Steuersätze sind. Auch werden … der Bundesrepublik Deutschland kann man die Schlussfolderung ziehen, dass einige Steuern der Bundesrepublik Deutschland …

Die Arbeit liefert eine ökonomische Analyse zur Effizienzbeurteilung der Versicherungssteuer, wie sie in Deutschland …This essay in German presents an economic analysis about the efficiency of a premium tax on insurance services, as it … is in usein Germany and the most European Union (EU) member states. Beside a short glance on the importance of the …

Entwicklungen in Großbritannien und in Deutschland. Dabei werden die staatlichen Fördermaßnahmen auch im Hinblick auf die abnehmende … Staat, Wirtschaftsordnung und Altersversorgung7 Fördermaßnahmen in Deutschland8 Fördermaßnahmen in Großbritannien9 …This thesis focuses on state-aided promotion (mainly tax reliefs) of capital funded life insurances (endowment policies …

unterschiedlichen Rechtslagen zur Besteuerung von Aktienoptionen beim Begünstigten in den betrachteten Ländern (Deutschland, Schweiz … tatsächlichen Optionsausübung grundsätzlich vergleichsweise günstiger als in Deutschland. Die differierenden steuerlichen Regelungen … Germany, Switzerland, Austria and Belgium. Because of the different fiscal treatment in these countries it is possible that …

family can be made possible through the foundation and which consequences this may have concerning tax on income and the … substance of property. After a general presentation of the bases under civil and tax law which apply to the foundation various … assessed in terms of tax on the level of the benefactor and the foundation. The object of the analysis of the methods for …

U.S.and Germany. The benchmark for assessing the empirical analyses theoretically is the general equilibrium framework … ofinternational trade theory. Focusing on general equilibrium frameworks stems from the insight that economicinternationalisation in … market issues established by human capital theory with the general equilibrium-leddebate on trade and the functional …

, including Germany, in the last decade of the twentieth century, has also led to an increase in the immigrant entrepreneurship …. More precisely, the self-employment structure of immigrants to Germany changed tremendously since the 1970s. For instance …, this dissertation investigates the determinants of successful immigrant entrepreneurship for whole Germany as well as for …