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Achieving the MDGs in Yemen. An Assessment
Al-Batuly, Abdulmajeed; Al-Hawri, Mohamed; Cicowiez, Martin - 2012
Once the current political crisis in Yemen has been resolved, it will be ever more urgent to speed up progress … model for strategy analysis, and a linked microsimulation model, this paper addresses Yemen’s MDG challenges. A first …
Persistent link: https://www.econbiz.de/10011429396
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Climate change, agricultural production and food security: Evidence from Yemen
Breisinger, Clemens; Ecker, Olivier; Al-Riffai, Perrihan; … - 2011
This paper provides a model-based assessment of local and global climate change impacts for the case of Yemen, focusing … global climate models (GCMs) with respect to future rainfall patterns in Yemen. Local climate change impacts manifest itself …
Persistent link: https://www.econbiz.de/10010286257
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The impact of the 2008 Hadramout flash flood in Yemen on economic performance and nutrition: A simulation analysis
Breisinger, Clemens; Ecker, Olivier; Thiele, Rainer; … - 2012
assessment of the agricultural, economy-wide, and nutritional impacts of the 2008 Hadramout flash flood in Yemen. The model …
Persistent link: https://www.econbiz.de/10010286324
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Allgemeine Steuerlehre: Kapitel 1. Grundbegriffe der Steuerlehre
Homburg, Stefan - 2010
The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...
Persistent link: https://www.econbiz.de/10010332577
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100 Jahre deutsches Steuersystem: Revolution und Evolution
Bach, Stefan - 2018
Die "Erzbergerschen Steuer- und Finanzreformen" 1919/20 haben das deutsche Steuer- und Finanzsystem nahezu vollständig umgestaltet, modernisiert und stark ausgebaut. Wesentliche Elemente dieser Reformen haben bis heute Bestand - die Grundstrukturen des Steuersystems und der Steuerrechtsordnung...
Persistent link: https://www.econbiz.de/10011937035
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100 Jahre deutsches Steuersystem: Grundlagen, Reformen und Herausforderungen
Bach, Stefan - In: DIW Wochenbericht 86 (2019) 47, pp. 857-863
Die "Erzbergerschen Steuer- und Finanzreformen" 1919/20 haben die öffentlichen Finanzen grundlegend umgestaltet. Die gesamtwirtschaftliche Steuerbelastung verdoppelte sich und stieg bis Ende des Zweiten Weltkriegs weiter. Seit den 1950er Jahren bewegt sie sich meist zwischen 22 bis 24 Prozent...
Persistent link: https://www.econbiz.de/10012143425
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100 years of the modern German tax system: Foundation, reforms, and challenges
Bach, Stefan - In: DIW Weekly Report 9 (2019) 46/48, pp. 407-413
The tax and fiscal reforms headed by German finance minister Matthias Erzberger in 1919 and 1920 fundamentally reshaped German public finances. The total tax revenue as a percentage of GDP, or tax-to-GDP ratio, doubled and increased continually until the end of World War II. Since the 1950s, the...
Persistent link: https://www.econbiz.de/10012152223
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How labour ended up taxing itself: the political consequences of a century of self-transformation of the German welfare state
Kemmerling, Achim - 2009
This paper investigates the long-term evolution of the tax system in Germany to explain why the political left has increasingly expanded taxation to its own clientele. The paper contrasts the second half of the 19th with the second half of the 20th century to show that some of the underlying...
Persistent link: https://www.econbiz.de/10010298981
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Zurück in die Zukunft! Ein Parforce-Ritt durch die neuzeitliche Steuergeschichte
Uhl, Susanne - 2005
Zurück ins 20 Jahrhundert! - so die Aufforderung am Ende des Beitrages, der in einem schlaglichtartigen Streifzug durch die neuzeitliche Steuergeschichte die Entwicklung der Grundprinzipien in der Besteuerung mit dem Ziel aufgezeigt, Vorschläge aus der aktuellen steuerpolitischen Debatte in...
Persistent link: https://www.econbiz.de/10010299216
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The legacy of the Swedish gift and inheritance tax, 1884-2004
Ohlsson, Henry - 2007
This paper has two objectives. The first is to study the revenue from the gift, inheritance, and estate taxes in Sweden during more than a century. The second is to focus on a unique episode during the second half of the 1940s when gifts and gift tax revenue exploded. This episode has never...
Persistent link: https://www.econbiz.de/10010321625