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...

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...

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 treatment of people with the same ability to pay. The...

Previous research suggests that social relations, in particular the forming of family ties and employment (social factors), self-efficacy (personal factors), and therapeutic interventions (institutional factors) constitute main contributors in post-release success. These studies, however, have...

Why does torture persist despite its prohibition? Scholars, policymakers, and the public have heavily debated this topic in the past decade. Yet, many puzzles remain about the practice of torture. Scholarship on torture spans academic disciplines, which adds diversity in perspectives brought to...

Les phénomenes désorganisés sous forme de crises politiques au niveau national et international, les convulsions sociales, les phénomenes de migration et d’urbanisation, les inégalités sociales devenues de plus en plus nombreuses et expressives affectent la protection et la garantie des...

USP Marion is the first supermax federal penitentiary. Marionization refers to the experimental control program used at this prison. The prisoners speaking in this article suffered many years of solitary confinement. This research brief discusses some of what they experienced in their own words....

In December 2014, Russia’s authorities faced a severe foreign exchange crisis, which forced them to increase the CBR key interest rate to 17% and to order a number of major state-owned companies, including Gazprom and Rosneft , that their foreign exchange reserves should be brought back to the...

In December, the following main amendments were introduced in the legislation: quotas were replaced with patents for foreign workers who arrive in Russia on a visa-free basis; employers rights to establish associations have been expanded; from January 1, 2015 the minimum monthly wage increased; the...

В марте были внесены изменения в часть первую Гражданского кодекса РФ, касающиеся норм в об- ласти обязательного права; уточнены условия признания иностранных...