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Keine strukturelle Verbesserung der Haushaltslage – Zu den Ergebnissen der Steuerschätzung vom November 2012
Breuer, Christian - In: ifo Schnelldienst 65 (2012) 22, pp. 13-18
Das günstige Steueraufkommen am aktuellen Rand hat den Arbeitskreis »Steuerschätzungen« bei seiner 141. Sitzung Ende Oktober 2012 dazu veranlasst, die Schätzung für das Jahr 2012 nach oben zu korrigieren. Für das laufende Jahr wird nunmehr mit einem Steueraufkommen in Höhe von 602,4 Mrd....
Persistent link: https://www.econbiz.de/10011693422
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OS ECJ-TF 1/2015 of the CFE on the Decisions of the European Court of Justice in Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13) Concerning Inheritanc...
Pinto Nogueira, João Félix - 2020
This article deals with the decision taken by the Court of Justice of the European Union in September 2014 regarding the compatibility of inheritance taxation with the fundamental freedoms (Commission v. Spain (Case C-127/12) and Commission v. Germany (Case C-211/13)).The authors welcome the...
Persistent link: https://www.econbiz.de/10012829030
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OS ECJ-TF 1/2019 on the ECJ Decision of 31 May 2018 in Hornbach-Baumarkt (Case C-382/16) Concerning the Application of Transfer Pricing Rules to Transactions between Resident and N...
Pinto Nogueira, João Félix; Garcia Prats, Francisco … - 2020
This article is focused on the Court's decision in Hornbach-Baumarkt (Case C-382/16) (Hornbach) which is an important clarification of the conditional compatibility of arm's length-based domestic transfer pricing legislation with the freedom of establishment. Hornbach follows and confirms the...
Persistent link: https://www.econbiz.de/10014095435
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Keine strukturelle Verbesserung der Haushaltslage – Zu den Ergebnissen der Steuerschätzung vom November 2012
Breuer, Christian - In: Ifo Schnelldienst 65 (2012) 22, pp. 13-18
Das günstige Steueraufkommen am aktuellen Rand hat den Arbeitskreis »Steuerschätzungen« bei seiner 141. Sitzung Ende Oktober 2012 dazu veranlasst, die Schätzung für das Jahr 2012 nach oben zu korrigieren. Für das laufende Jahr wird nunmehr mit einem Steueraufkommen in Höhe von 602,4 Mrd....
Persistent link: https://www.econbiz.de/10010595378
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The Uzawa - Lucas model without scale effects : theory and empirical evidence
Gong, Gang; Greiner, Alfred; Semmler, Willi - In: Structural change and economic dynamics : SC+ED 15 (2004) 4, pp. 401-420
Persistent link: https://www.econbiz.de/10003210732
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Use of the aggregator function to determine import shares in a multi-sectoral model
Nakamura, Shin'ichirō - 1981 - Rev. version
Persistent link: https://www.econbiz.de/10000167050
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Tworzenie i rozdysponowanie produkcji rolnej na tle związków z gospodarką narodową : (sektorowa analiza porównawcza rolnictwa w Polsce i Niemczech)
Mrówczy´nska-Kami´nska, Aldona - In: Zagadnienia ekonomiki rolnej : organ Komitetu Ekonomii … (2010) 1, pp. 9-24
Persistent link: https://www.econbiz.de/10003972760
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Optimal public education policy in a two sector model
Sano, Koichiro; Tomoda, Yasunobu - In: Economic modelling 27 (2010) 5, pp. 991-995
Persistent link: https://www.econbiz.de/10008824932
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Immigration and structural change : evidence from post-war Germany
Braun, Sebastian; Kvasnicka, Michael - 2012
Does immigration accelerate sectoral change towards high-productivity sectors? This paper uses the mass displacement of ethnic Germans from Eastern Europe to West Germany after World War II as a natural experiment to study this question. A simple two-sector model of the economy, in which moving...
Persistent link: https://www.econbiz.de/10009580140
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Immigration and structural change : evidence from post-war Germany
Braun, Sebastian; Kvasnicka, Michael - 2012
Does immigration accelerate sectoral change towards high-productivity sectors? This paper uses the mass displacement of ethnic Germans from Eastern Europe to West Germany after World War II as a natural experiment to study this question. A simple two-sector model of the economy, in which moving...
Persistent link: https://www.econbiz.de/10009552293