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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
) quality, ii) efficiency, and iii) ownership.i) Quality of health care is the most important good of the health production … of competition on quality of care.ii) The health economy also merits attention because of its sheer size e.g. with … industrialised countries, approximately one third of health care expenditure is generated by inpatient care. For this reason …
Persistent link: https://www.econbiz.de/10009451161
Material resources affect the levels of mortality. In cross-sectional relationships income has been found to be positively associated with survival, both within and between countries. Preston (1975, 1976), in particular, using cross-national data for three separate decades of the 20th century,...
Persistent link: https://www.econbiz.de/10009438517
Persistent link: https://www.econbiz.de/10009468260
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
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...
Persistent link: https://www.econbiz.de/10009441766
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...
Persistent link: https://www.econbiz.de/10009441794
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....
Persistent link: https://www.econbiz.de/10009443083
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....
Persistent link: https://www.econbiz.de/10009445456