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Vermögensteuer und ihre Implikationen für den Wirtschaftsstandort Deutschland: Eine betriebswirtschaftliche Analyse
Hoppe, Thomas; Maiterth, Ralf; Sureth, Caren - arqus - Arbeitskreis Quantitative Steuerlehre - 2015
Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...
Persistent link: https://www.econbiz.de/10011123687
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Das georgische Steuersystem im Transformationsprozess
Khokrishvili, Elguja - Lehrstuhl für Finanzwissenschaft, Wirtschafts- und … - 2007
During the transformation process, the reform of public finances (in particular the tax system) is crucial for Georgia. There are a lot of proposals and suggestions in the financial literature concerning the introduction of tax systems in transition countries. Individual taxes or the entire tax...
Persistent link: https://www.econbiz.de/10005827716
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Improving Taxes and Transfers in Australia
Hemmings, Philip; Tuske, Annamaria - Economics Department, Organisation de Coopération et … - 2015
Getting tax and transfer systems to efficiently deliver sufficient revenues to achieve macroeconomic targets, address goals in re-distribution and social welfare, encourage employment, accommodate business-competitiveness concerns and incorporate environmental issues is difficult. In Australia,...
Persistent link: https://www.econbiz.de/10011276985
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Die Vermögenssteuer - ein Comeback in der Krise? Oder: Wie importieren wir die Krise auch zu uns?
Goebel, Lutz - In: Zeitschrift fuer Wirtschaftspolitik 62 (2013) 2, pp. 171-179
Family entrepreneurs in all honesty cannot grasp this new concept. Just now, while we are still experiencing a worldwide financial and economic crisis, which has by no means been overcome yet, there is talk of increasing taxation of assets. In recent years, small and medium-sized and larger...
Persistent link: https://www.econbiz.de/10010695942
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Nehmt von den Reichen? Die Vermögenssteuer zwischen Anspruch und Wirklichkeit
Arentz, Oliver; Roth, Steffen J. - In: Zeitschrift fuer Wirtschaftspolitik 62 (2013) 2, pp. 180-193
The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay … principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal … particular. Economic performance would decrease and the labour market would be negatively affected. Overall, the wealth tax …
Persistent link: https://www.econbiz.de/10010695943
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Die Vermögenssteuer - ein Comeback in der Krise?
Gambke, Thomas - In: Zeitschrift fuer Wirtschaftspolitik 62 (2013) 2, pp. 161-170
This article describes the concept of a property levy („Vermögensabgabe“) of the German Green Party in the context of other property related taxes such as real estate tax and inheritance tax. It explains the advantages of a property levy in contrast to a property tax. Moreover, the...
Persistent link: https://www.econbiz.de/10010820115
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Tax system and tax reforms in India
Bernardi, Luigi; Fraschini, Angela - Institute of Public Policy and Public Choice - POLIS - 2005
This paper is part of a wider research on South-East Asia countries' taxation carried on under the supervision of. V. Tanzi. India is a federal republic and a big, highly populated and poor country, which however since some years has entered the catching up stage of development and shows...
Persistent link: https://www.econbiz.de/10005426874
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Partner Leasing in Sweden.
Angelin, K.; Jennergren, L.P. - Nationalekonomiska Institutionen, Uppsala Universitet - 1995
Persistent link: https://www.econbiz.de/10005779768
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Demografia, Occupazione e Produttività in Italia e nelle Regioni italiane [terza parte del progetto "Il presente e il futuro del Pay-Go in Italia, Europa e Us"]
SALERNO, Nicola Carmine - Volkswirtschaftliche Fakultät, … - 2013
The circular interplay between demography-employment-productivity-PayGo is investigated for Italy and Italian geographical repartitions. Looking forward to the mid-long run, the paper offers simulations of the burden each effective worker and each active citizen will have to bear to finance via...
Persistent link: https://www.econbiz.de/10011112563
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Liberté, justice et efficacité : distribution, impôts et transferts optimaux
Kolm, Serge-Christophe - In: Revue économique 57 (2006) 1, pp. 55-84
« Social freedom » and the respect of corresponding rights, as well as Pareto efficiency (a priori required by democracy), imply that taxes and subsidies (re)distributing income are based on given « natural resources », the main of which ?'by very far?' consists of individuals?' productive...
Persistent link: https://www.econbiz.de/10008578629