Nach der Darstellung der rechtlichen Grundlagen der Gewerbesteuer wird auf die geschichtliche Entwicklung sowie auf die Rechtfertigungsproblematik der Gewerbesteuer eingegangen.Im weiteren Verlauf dieser Arbeit wird auf die Bedeutung der Gewerbesteuereinnahmen für die Kommunalfinanzen als auch...

The theory says that the balance on labour market is achieved through a wage. Nevertheless, the reality is more complicated. For employers, the wage (paid in money and in kind), represents two thirds of labour costs. The issue specifically concerns the low qualified workers, especially in...

Labour costs are the total costs of employers which are expended to remunerate work of their employees, to recruit and train and ensure social needs of their employee. Labour costs and the level of the wage are ones of the monitoring indicators of the process of enlargement the Czech Republic to...

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...