taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure …Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of …

as in a tax planning framework (Chapter 2 and 3). In the second part, two empirical studies are presented that analyze … the influence of the capital gains taxation on investment decisions (Chapter 4) and on the overall income tax burden … (Chapter 5).Chapter 1 analyses for various corporate tax systems whether the capital gains tax distorts investment decisions …

of movement, control, and in the end, power. Management of this resource and the tax revenue it generates are of serious … is important to international relations as well. The tax system affects tax revenue, government actions, oil company …

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 …

The alternative minimum tax (AMT) is reaching a broader segment of individuals. Yet, many of these taxpayers are not … aware of the implications of this tax. Even worse, some of their tax advisors are not as informed as they should be. By … to avoid the special tax. The AMT is essentially a parallel tax system that involves a separate tax calculation from the …

context common general rules of accounting. Every country itself put into effect of its tax policy having respect to this … of existing tax influence, or to choose a way of income and expenditure presenting, contributing to optimal tax liability. …

wie optimierte betriebliche Altersvorsorge in Schicht 2 und speziell das Lebensarbeitszeitkonto als Form der … das Berufsunf?higkeitsrisiko unter Ber?cksichtigung der Wechselwirkungen zur Altersvorsorge abgesichert werden?? Welche … planning in the context of a consistent after-tax consideration. This is important, because - as shown in the introduction - on …

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 …