Lebensversicherung im Kontext der Alterssicherung4 Entwicklung der Lebensversicherung5 Entwicklung der gesetzlichen Rentenversicherung6 …This thesis focuses on state-aided promotion (mainly tax reliefs) of capital funded life insurances (endowment policies …. The changes of tax rules are described in the light of a weakening National Insurance.Content1 Task2 Conceptual …

Tonga. The GEM survey estimates the proportion of the general population involved in business start-ups and new firm … creation. This paper describes not the results of the survey but rather the methodology that was employed. Because Tonga is …

test an idea from relational contracting theory that informal relationships can substitute for formal enforcement through …

effective tax rates on labor and capital income in theIberian economies over the 1975-2004 period. …

the present value of tax liabilities are calculated, by using an after-tax risk-free discount rate, and incorporating any … new or reduced tax liabilities generated into its expected risk and return estimates. The asset allocation problem is … marginal tax rates, investment horizons, borrowing premiums, high or low inflation environments, and different starting cost …

run counter to one of the core concepts for tax administration in New Zealand – the protection of the integrity of the tax …

behavior between these two approaches, then this may indicate that the current tax policy institutions are failing and need …

I was previously Director of Mutual Agreement Procedures, National Tax Agency ('NTA'), in Japan. This paper was written … be viewed as a successful model whereby tax authorities have reached agreement in a considerable number of cases of …