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...

Die Arbeit setzt sich mit Unterschieden des geldpolitischen Transmissionsprozesses im Verarbeitenden Gewerbe der Bundesrepublik Deutschland auseinander. Dazu wird der Sektor nach der Systematik der BACH-Datenbank der europäischen Kommission in 10 Branchen eingeteilt. An eine kurze Betrachtung...

In dieser Arbeit wird die Problematik älterer und alternder Arbeitskräfte im Spannungsfeld von demographischem Wandel, (hoher) Arbeitslosigkeit, Problemen der Rentenfinanzierung, Ansprüchen der Arbeitgeber sowie die Lebensqualität der Erwerbstätigen wird thematisiert. Innerhalb dieser...

Purpose ? This paper aims to examine the employment and training of mature-aged workers, so that suggestions for improving training for mature-aged workers may be offered. Design/methodology/approach ? Six expert interviews were carried out by telephone, and three case studies involving company...

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...

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...

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....

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....

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...