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Wertzuwachssteuer im System der Kapitalertragsbesteuerung
Rupff, Lothar - 2000
Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...
Persistent link: https://www.econbiz.de/10009450188
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An evaluation of the capital gains tax concessions for small business
Marriage, Wayne Wilson - 2006
The small business Capital Gains Tax (CGT) concessions were introduced by the Federal Treasurer on 21 September 1999. The provisions are based on the landmark Review of Business Taxation. The Federal Government's intention was to remove impediments to efficient asset management, improve capital...
Persistent link: https://www.econbiz.de/10009437997
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Fiscal and trade distorting effects of capital gains tax on land sales - empirical evidence from agricultural land market in Finland
Pietola, Kyosti; Myyra, Sami; Pouta, Eija - 2009
Capital gains taxes are likely to distort the market and resource allocations through so called “lock-in” effect, meaning discouraging trade transactions that trigger the tax payments. When it comes to agricultural land, the lock-in effect implies that the land ownership and active farming...
Persistent link: https://www.econbiz.de/10009444800
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Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen
Jacob, Martin - 2010
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...
Persistent link: https://www.econbiz.de/10009475339
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The nature of interest-free loans and the tax implications thereof / T. Tennant
Tennant, Tracy - 2010
The tax world as we knew it was turned upside down on 13 September 2007 when the SupremeCourt of Appeal (“SCA”) announced its decision to deem the right to use an interest-free loan asan amount that accrued to the taxpayers in the case Commissioner for South African RevenueService v...
Persistent link: https://www.econbiz.de/10009456005
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Die gevolge van kapitaalwinsbelasting by die vermindering of aflossing van 'n skuld / deur M. Strydom
Strydom, Marlize - 2005
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...
Persistent link: https://www.econbiz.de/10009456126
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Partial versus General Equilibrium Calorie and Revenue Effects of a Sugar-Sweetened Beverage Tax
Dharmasena, Senarath; Davis, George C.; Capps, Oral - 2011
The current obesity crisis in the United States is generating numerous alternative policy options for combating the problem. One alternative that has been widely proposed is an excise or sales tax on sugar-sweetened non-alcoholic beverages. This literature started out within a very simple...
Persistent link: https://www.econbiz.de/10009444570
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R&D Tax Incentive: A Way of Increasing R&D in Lithuania
Paulauskaitė, Laura - 2009
This paper analyses the recently approved Lithuanian profit tax incentive for research and development [R&D] and measures the possible increase in business R&D intensity in the country due to the before mentioned tax incentive. Apart from this, it provides the expert opinion on the importance of...
Persistent link: https://www.econbiz.de/10009479138
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Panel studies of new venture creation: a methods-focused review and suggestions for future research
Davidsson, Per; Gordon, Scott R. - 2011
Longitudinal panel studies of large, random samples of business start-ups captured at the pre-operational stage allow …
Persistent link: https://www.econbiz.de/10009438227
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Linking public issues with private troubles : panel studies in developing countries
Harpham, Trudy; Huttly, Sharon; WIlson, Ian; de Wet, Thea - 2002
In the developed world the importance of evidence-based policy is increasingly recognised. Panel studies – a long … gather information about the same people or communities over a number of years. Panel studies distinguish between transitory … starting panel studies. This paper identifies challenges that arise in panel studies and shows possible ways to address them …
Persistent link: https://www.econbiz.de/10009441485