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Die Arbeit stellt das Wesen und die Grundzüge der Lohnsteuer, einschließlich einem kurzen Abriß der Entwicklung des Lohnsteuerverfahrens, dar. Sie ist weder als Anleitung zur Ausfüllung eines Antrags auf Lohnsteuerjahresausgleich, noch als Nachschlagwerk gedacht.Der Leser dieser Ausarbeitung...
Persistent link: https://www.econbiz.de/10009460981
This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...
Persistent link: https://www.econbiz.de/10009432056
The article builds on the Hall-Rabushka Flat Tax and proposes a consumption tax called the “E Tax,” which is an electronically collected credit invoice VAT. The Hall-Rabushka Flat Tax is a two-tier consumption tax that is based on a subtraction method VAT. The Hall-Rabushka nuance, however,...
Persistent link: https://www.econbiz.de/10009432057
Taxation and Public Education Expenditure," I study the determinants of cross-country differences in intergenerational earnings … and earnings, which features progressive taxation, public education expenditure, and borrowing constraints among the … the child's earnings. Quantitatively, taxation is more important than education expenditure. Introducing a Danish tax …
Persistent link: https://www.econbiz.de/10009438733
development. This article uses a measure of income inequality derived from taxation statistics and a recently proposed method for …
Persistent link: https://www.econbiz.de/10009441597
in the asymmetric manner predicted by theory;(iii) 'bucking the OECD trend' towards lower corporate tax rates is likely …
Persistent link: https://www.econbiz.de/10009441604
Australian futures markets have experienced unprecedented growth in the past few years. The taxation implications for … the majority of futures market participants who are traders are relatively straightforward. However, the taxation …) ITAA have been evaded or inadequately dealt with by the courts and the Commissioner of Taxation. It is established that …
Persistent link: https://www.econbiz.de/10009441815
The current problems and possible solutions surrounding United States transfer pricing regulations are discussed and studied. The schemes large multinational companies are implementing to legally evade taxes are uncovered as the financial effects to the United States Treasury and government are...
Persistent link: https://www.econbiz.de/10009468737
This paper weights the relative advantages of multiple factors that lead to the success of professional sports stadiums in major markets, though a discussion of the arguments for and against public subsidies towards these projects. Using a logit statistical model, the paper determines that the...
Persistent link: https://www.econbiz.de/10009468763
Persistent link: https://www.econbiz.de/10009477013