Showing 1 - 10 of 17,269
Persistent link: https://www.econbiz.de/10011695815
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
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
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
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
social insurance contribution receipts generated. It provides quantitative estimates for Germany, The Netherlands and the UK …-modells (EUROMOD) werden die quantitativen Auswirkungen in Deutschland, den Niederlanden und Grossbritannien untersucht. Das Modell …
Persistent link: https://www.econbiz.de/10010331362
In this paper, we conduct a theoretical analysis of the consumption and income taxes from the viewpoints of efficiency and equity, we evaluate the past and present structure of Japan's consumption and income taxes, we consider the role of the consumption tax in stimulating the economy, in...
Persistent link: https://www.econbiz.de/10010332469
The article considers the splitting of income between spouses from an economic perspective. It argues that this provision does not privilege married couples but prohibits their discrimination.
Persistent link: https://www.econbiz.de/10010332509
The German Constitutional Court has obliged parliament to enact an income tax law which lets the subsistence level tax-exempt. This can be done, in principle, by using a basic allowance or a zero-rated bracket. The paper discusses these alternatives.
Persistent link: https://www.econbiz.de/10010332563
In Germany, commuting expenses have been deductible from the income tax base for a long time. Germany’s grand coalition …
Persistent link: https://www.econbiz.de/10010332672