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Unternehmensbewertung für erbschaft- und schenkungsteuerliche Zwecke: Anwendung verschiedener Bewertungsmethoden im Vergleich
Henselmann, Klaus; Schrenker, Claudia; Schneider, Sebastian - Wirtschafts- und Sozialwissenschaftliche Fakultät, … - 2010
In January 2009, the law on the reform of the inheritance tax and valuation law (German) came into force. As a result, the valuation of shares in non-listed corporations was fundamentally changed. The paper compares and analyzes different enterprise values through the application of different...
Persistent link: https://www.econbiz.de/10008479031
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Inheritance Taxation in Sweden, 1885–2004: The Role of Ideology, Family Firms and Tax Avoidance
Henrekson, Magnus; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2014
This paper studies the evolution of Swedish inheritance taxation since the late nineteenth century to its abolition in 2004. Our contribution is twofold. First, we compute the annual effective inheritance tax rates for different sizes of bequests, if the inherited assets were family firm equity...
Persistent link: https://www.econbiz.de/10010818331
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The Swedish Inheritance and Gift Taxation, 1885–2004
Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2012
This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of...
Persistent link: https://www.econbiz.de/10010818667
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The Swedish Inheritance and Gift Taxation, 1885–2004
Du Rietz, Gunnar; Henrekson, Magnus; Waldenström, Daniel - Nationalekonomiska Institutionen, Uppsala Universitet - 2012
This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of...
Persistent link: https://www.econbiz.de/10010818818
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Swedish Inheritance and Gift Taxation (1885–2004)
Henrekson, Magnus; Du Rietz, Gunnar; Waldenström, Daniel - Institutet för Näringslivsforskning (IFN) - 2012
This paper studies the evolution of the modern Swedish inheritance taxation from its introduction in 1885 to its abolishment in 2004. A thorough description is offered of the basic principles of the tax, including underlying ideas and ambitions, tax schedules, and rules concerning valuation of...
Persistent link: https://www.econbiz.de/10011082581
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Comparison of entrepreneurial intention among college students in the USA and China
Lu, Wei; Wang, Wenjun; Millington, J. Kent - In: International Journal of Pluralism and Economics Education 1 (2010) 4, pp. 327-342
students in the USA and China. Theoretically rooted in Shapero's entrepreneurial event model, this paper reveals a deficiency … of systematic training on entrepreneurship opportunity recognition in China. Moreover, the low percentage of students … is that students in both countries indicate a need for the knowledge and skills of entrepreneurship; and the need for …
Persistent link: https://www.econbiz.de/10009352739
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The vicious cycle: growth and declining quality in the US airline industry: some lessons for new start-ups
Rhoades, Dawna L.; Tiernan, Siobhan D. - In: World Review of Entrepreneurship, Management and … 1 (2005) 1, pp. 31-44
Since US deregulation, over 200 airlines have started up and failed (Rosen, 1995). While competitive pressures and economic conditions were a factor in the failure of many carriers, the issue of rapid growth and service quality has been blamed for the demise of these carriers. This paper...
Persistent link: https://www.econbiz.de/10008564318
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The vicious cycle: growth and declining quality in the US airline industry: some lessons for new start-ups
Rhoades, Dawna L.; Tiernan, Siobhan D. - In: World Review of Entrepreneurship, Management and … 1 (2005) 1, pp. 31-44
Since US deregulation, over 200 airlines have started up and failed (Rosen, 1995). While competitive pressures and economic conditions were a factor in the failure of many carriers, the issue of rapid growth and service quality has been blamed for the demise of these carriers. This paper...
Persistent link: https://www.econbiz.de/10005753520
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Native American business strategy: a survey of northwest US firms
Stewart, Daniel; Schwartz, Robert G. - In: International Journal of Business Performance Management 9 (2007) 3, pp. 259-277
primarily in the northwest USA. Likert-type questions involving tribal support and cultural issues are analysed. While the firms …
Persistent link: https://www.econbiz.de/10010816659
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Inflation targeting (Pro and contra) : contra
Reither, Franco - In: CESifo Forum 1 (2000) 2, pp. 39-40
Persistent link: https://www.econbiz.de/10005013095