Narrow search
Showing 1 - 10 of 17,465
Cover Image
For a dual income tax
Wiegard, Wolfgang - In: CESifo Forum 06 (2005) 3, pp. 56
Persistent link: https://www.econbiz.de/10011695815
Cover Image
Bodenkauf als Reinvestitionsfalle - eine deduktive Zahlungsbereitschaftsanalyse: Ist die Steuernorm gemäß § 6b EStG eine Danaergeschenk für die Landwirtschaft? Vorschläge für eine...
Bahrs, Enno - In: Agrarwirtschaft: Zeitschrift für Betriebswirtschaft, … 52 (2003) 5, pp. 234-246
This paper deals with the fiscally neutral transferability of profits from land sales according to § 6b EStG and its possible effect on the price for agricultural land. From the point of view of the single farm this tax norm has an excellent effect. Nevertheless, from the point of view of the...
Persistent link: https://www.econbiz.de/10015079205
Cover Image
The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings
Rünger, Silke - 2012
Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially …
Persistent link: https://www.econbiz.de/10010308237
Cover Image
Public policy and the creation of active venture capital markets
Da Rin, Marco; Nicodano, Giovanna; Sembenelli, Alessandro - 2005
We study how public policy can contribute to increase the share of early stage and high-tech venture capital investments, thus helping the development of active venture capital markets. A simple extension of the seminal model by Holmstrom and Tirole (1997) provides a theoretical base for our...
Persistent link: https://www.econbiz.de/10011604476
Cover Image
Rechtliche Rahmenbedingungen einer 'deutschen' Limited
Braun, Susanne; Richter, Jörg - 2006
Geschäftstätigkeit in Deutschland statt für eine deutsche GmbH zunehmend für die Gründung einer Limited in Großbritannien, um … anschließend diese Rechtsform nach Deutschland zu tranferieren. Es stellt sich daher die Frage nach den Rahmenbedingungen für diese … foreign company is transferred to Germany, where it has to be acknowledged as such. In this situation, the particularity of …
Persistent link: https://www.econbiz.de/10010302837
Cover Image
The evolution of aggregate stock ownership
Rydqvist, Kristian; Spizman, Joshua; Strebulaev, Ilya - 2011
Since World War II, direct stock ownership by households has largely been replaced by indirect stock ownership by financial institutions. We argue that tax policy is the driving force. Using long time-series from eight countries, we show that the fraction of household ownership decreases with...
Persistent link: https://www.econbiz.de/10010308558
Cover Image
Options for raising tax revenue in Ireland
Kakoulidou, Theano; Roantree, Barra - 2021
Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a government seeking to raise or replace tax...
Persistent link: https://www.econbiz.de/10013338739
Cover Image
Why are mothers working longer hours in Austria than in Germany? A comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010293998
Cover Image
Why are mothers working longer hours in Austria than in Germany? A comparative micro simulation analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers' employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010294601
Cover Image
Why Are Mothers Working Longer Hours in Austria than in Germany? A Comparative Micro Simulation Analysis
Dearing, Helene; Hofer, Helmut; Lietz, Christine; … - 2007
Labor force participation rates of mothers in Austria and Germany are similar, however full-time employment rates are …, differences in mothers? employment patterns can partly be explained by the different tax systems: While Germany has a system of …
Persistent link: https://www.econbiz.de/10010260923