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Sein oder Nichtsein von Patentboxen in verschiedenen Ländern im Rechtsvergleich des Steuerberaters
Niemitz, Holger - 2020
Steuerrecht ist nationales Recht. Somit kann jede einzelne Nation über steuerrechtliche Regelungen Forschung und Entwicklung fördern und gegebenenfalls Besteuerungssubstrat aus anderen Ländern absaugen. Eine dieser speziellen Regelungen ist die Patentbox Bei der vorliegenden Arbeit handelt es...
Persistent link: https://www.econbiz.de/10012310922
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Criminal Tax Law in the U.S. – A Model for Improving German Criminal Tax Law Enforcement?
Zahner, Matthias - In: CESifo DICE Report 04 (2006) 3, pp. 44-49
Persistent link: https://www.econbiz.de/10011696592
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Die Kraftfahrzeugsteuer – ein systematischer Überblick und einige Praxishinweise und Praxisprobleme
Weerth, Carsten - In: BDZ-Fachteil (2015) 3, 4, pp. F5-F7, F9-F13
Die Kraftfahrzeugsteuer (KraftSt) ist im Jahr 1906 als sog. "Luxusaufwandsteuer" eingeführt worden. Die KraftSt belastete zunächst nur "das Halten von Personenkraftwagen" - ab 1922 wurde die Befreiung für den gewerbsmäßigen Verkehr aufgehoben. In einem weiteren Versuch der steuerrechtlichen...
Persistent link: https://www.econbiz.de/10011514251
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Inflation Targeting Is a Success, So Far: 100 Years of Evidence from Swedish Wage Contracts
Fregert, Klas; Jonung, Lars - 2008
Inflation targeting was adopted by several countries, including Sweden, in the 1990s. We evaluate the Swedish inflation … compared to previous regimes adopted in Sweden during the 20th century. Our approach to evaluate inflation targeting is … century of observations, inflation targeting in Sweden is a success – at least so far. …
Persistent link: https://www.econbiz.de/10010295281
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The boom-bust cycle in Finland and Sweden 1984-1995 in an international perspective
Jonung, Lars; Schuknecht, Ludger; Tujula, Mika - 2005
This paper compares the boom-bust cycle in Finland and Sweden 1984-1995 with the average boom-bust pattern in … 1980s and 1990s. The boom-bust cycle in Finland and Sweden 1984-1995 was driven by financial liberalization and a hard …
Persistent link: https://www.econbiz.de/10010298327
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Inflation Targeting Is a Success, So Far: 100 Years of Evidence from Swedish Wage Contracts
Jonung, Lars; Fregert, Klas - In: Economics: The Open-Access, Open-Assessment E-Journal 2 (2008) 2008-31, pp. 1-25
announced. Inflation targeting has thus reduced macroeconomic uncertainty compared to previous regimes adopted in Sweden … fixed exchange rates. As judged by the reactions of the labor market participants, inflation targeting in Sweden is a …
Persistent link: https://www.econbiz.de/10010298615
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LINDA - Longitudinal INdividual DAta for Sweden
Edin, Per-Anders; Fredriksson, Peter - 2000
This paper presents LINDA - a register-based longitudinal data set for Sweden. LINDA consists of a large panel of …
Persistent link: https://www.econbiz.de/10010321802
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Portfolio Allocation over the Life Cycle: Evidence from Swedish Household Data
Andersson, Björn - 2001
This paper provides empirical evidence on life-cycle patterns in the asset allocation of Swedish households. Data on household portfolio allocation are collected from the HINK surveys for the period 1982-1992, and portfolio shares of different asset categories are regressed on age, period, and...
Persistent link: https://www.econbiz.de/10010321812
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Ethical vs. non-ethical - is there a difference? Analyzing performance of ethical and non-ethical investment fund
Lundberg, Linnéa; Novák, Jiří; Vikman, Maria - 2009
Ethical investments have become increasingly popular over the past years. Ethical funds restrict their investment based on environmental, social and/or ethical criteria. Prior research on the performance of ethical versus non-ethical funds yields mixed results. This paper investigates the...
Persistent link: https://www.econbiz.de/10010322203
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Empirical risk factors in realized stock returns
Novák, Jiří; Petr, Dalibor - 2009
Measuring risk in the stock market context is one of the key challenges of modern finance. Despite of the substantial significance of the topic to investors and market regulators, there is a controversy over what risk factors should be used to price the assets or to determine the cost of...
Persistent link: https://www.econbiz.de/10010322253