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Развитие в Российской Федерации института налогового консультирования является важной и необходимой задачей. Возможность получать независимые и...
Persistent link: https://www.econbiz.de/10011217803
Налогообложение одновременно играет значительную роль в развитии и разрешении мирового финансового кризиса. Это означает, что налоговая система является как...
Persistent link: https://www.econbiz.de/10011233152
other forms of taxation to help fund public expenditure. This paper asks whether the availability of higher resource revenue … in these countries has led to lower taxation effort of other revenue categories. The question is analyzed both in terms …
Persistent link: https://www.econbiz.de/10011142043
"This paper uses new administrative data from the German Federal Employment Agency - the Integrated Employment Biographies Sample IEBS - to assess the impact of a mandatory employment quota for disabled workers in Germany. We use an exogenous change, introduced through the 'Law to Combat...
Persistent link: https://www.econbiz.de/10010963773
Thomas Lenk, Universität Leipzig, betont, dass der bundesstaatliche Finanzausgleich auch zukünftig die Konturen des kooperativen Föderalismus bewahren und auf den Erhalt der Solidargemeinschaft zwischen finanzkräftigen und finanzschwachen Ländern hinwirken muss.
Persistent link: https://www.econbiz.de/10010877491
Richterliche Leitsätze sind heute prägender Bestandteil der Rechtssetzung und Rechtsschöpfung in vielen Rechtsgebieten. Obwohl jedoch richterliche Entscheidungen unvermeidbar subjektiv und fehlbar sind, bleibt die Frage nach Leistungsfähigkeit und Grenzen dieses Richterrechts in der...
Persistent link: https://www.econbiz.de/10008519780
"The immigration of workers will remain a topic in future. That is why it makes sense to take a look at the immigration regulations of countries with high immigration figures. Switzerland was selected in addition to the classical immigration countries of Australia, Canada and the USA. The...
Persistent link: https://www.econbiz.de/10005533616
"This paper uses new administrative data from the German Federal Employment Agency - the Integrated Employment Biographies Sample IEBS - to assess the impact of a mandatory employment quota for disabled workers in Germany. We use an exogenous change, introduced through the 'Law to Combat...
Persistent link: https://www.econbiz.de/10005534026
"The immigration of workers will remain a topic in future. That is why it makes sense to take a look at the immigration regulations of countries with high immigration figures. Switzerland was selected in addition to the classical immigration countries of Australia, Canada and the USA. The...
Persistent link: https://www.econbiz.de/10010734174
This study aims at assessing the impacts of different approaches to IPPC implementation on competitiveness of companies in two industrial sectors (electric steelmaking and domestic glass production). As the provisions of the IPPC Directive allow a certain flexibility for Member States to set...
Persistent link: https://www.econbiz.de/10008791440