Showing 1 - 10 of 515
Includes descriptive metadata provided by producer in QuickTime movie file: "Politics, Economics and Social Issues …
Persistent link: https://www.econbiz.de/10009431143
taxation. In this case, after the fiscal impositions have been subtracted, the successors' (net) shares in the estate are no …?Following an overview of basic concepts concerning inheritance taxation and fiscal law, the structural approach of this study is … primarily based on the approach of the classic study of tax sciences: After a detailed analysis of taxation effects in order to …
Persistent link: https://www.econbiz.de/10009467399
Morocco and Tunisia have both achieved robust economic growth over the last 30 years by utilizing prudent economic planning and implementation. The World Bank heralds both countries as prime examples of how market-friendly capitalist systems can be implemented over a short period of time with...
Persistent link: https://www.econbiz.de/10009439124
Out of the attempts made at modernising the Hungarian society and economy in the era ofsocialism it was only the agricultural transition and development that has brought a long, internationally recognised success. The Hungarian agricultural model has become a point of reference for numerous...
Persistent link: https://www.econbiz.de/10009446438
This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet...
Persistent link: https://www.econbiz.de/10009447462
Diese Arbeit besteht aus vier Essays, die empirische und methodische Beiträge zur Messung von Konjunkturzyklen und deren Zusammenhänge zu demographischen Variablen liefern. Der erste Essay analysiert unter Zuhilfenahme eines Bayesianischen Dynamischen Faktormodelles die Volatilität des...
Persistent link: https://www.econbiz.de/10009467169
study proposes to adopt a mandatory mark-to-market basis of taxation of credit swaps for the non-financial organizations …
Persistent link: https://www.econbiz.de/10009455299
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,...
Persistent link: https://www.econbiz.de/10009432056
This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the...
Persistent link: https://www.econbiz.de/10009468763
study the Japanese economy and taxation for the past three decades. Population aging is a serious social issue in Japan …
Persistent link: https://www.econbiz.de/10009429307