Narrow search
Showing 1 - 10 of 747
Cover Image
Endangering of Businesses by the German Inheritance Tax? – An Empirical Analysis
Houben, Henriette; Maiterth, Ralf - In: BuR - Business Research 4 (2011) 1, pp. 32-46
This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet...
Persistent link: https://www.econbiz.de/10010421357
Cover Image
Vermögensbesteuerung in Deutschland: eine Ausweitung trifft nicht nur Reiche
Bach, Stefan - In: DIW Wochenbericht 76 (2009) 30, pp. 478-486
Im internationalen Vergleich besteuert Deutschland die Vermögen niedrig. Eine Ausweitung der Besteuerung auf das Durchschnittsniveau von OECD und EU könnte ein Steuermehraufkommen von gut einem Prozent des Bruttoinlandsprodukts erzielen - das wären gegenwärtig rund 25 Milliarden Euro. Bei...
Persistent link: https://www.econbiz.de/10011602030
Cover Image
Eine Wiedereinführung der persönlichen Vermögensteuer birgt Risiken: Sieben Fragen an Stefan Bach
Bach, Stefan; Wittenberg, Erich - In: DIW Wochenbericht 76 (2009) 30, pp. 479
Persistent link: https://www.econbiz.de/10011602031
Cover Image
Ein Vorschlag zur Reform der einheitswertabhängigen Steuern
Oberhauser, Alois - In: Wirtschaftsdienst 69 (1989) 10, pp. 512-514
Persistent link: https://www.econbiz.de/10011466762
Cover Image
Die Neuregelung der einheitswertabhängigen Besteuerung
Bach, Stefan; Linscheidt, Bodo - In: Wirtschaftsdienst 75 (1995) 11, pp. 592-601
Persistent link: https://www.econbiz.de/10011467490
Cover Image
Das Jahressteuergesetz 1997 vor der Entscheidung
Lepach, Alexander; Wehmeier, Axel - In: Wirtschaftsdienst 76 (1996) 10, pp. 538-548
Persistent link: https://www.econbiz.de/10011467595
Cover Image
Subordination of Shareholder Loans from a Legal and Economic Perspective
Gelter, Martin; Roth, Jürg - In: CESifo DICE Report 05 (2007) 2, pp. 40-47
Persistent link: https://www.econbiz.de/10011696615
Cover Image
Wertung in Medienwirtschaft und Medienökonomien
Hutter, Michael - In: Zeitschrift für Medienwissenschaft 10 (2018) 1, pp. 18-27
Persistent link: https://www.econbiz.de/10011848500
Cover Image
Standards are poor: On competence and professional integrity at the leading rating agency
Gärtner, Manfred - In: Intereconomics 49 (2014) 6, pp. 340-347
Competence behind sovereign ratings is crucial, given that the government bond market may be vulnerable to multiple equilibria and self-fulfilling prophecies. With this in mind, this paper reviews and scrutinises official Standard & Poor's publications that address key issues surrounding the...
Persistent link: https://www.econbiz.de/10011617719
Cover Image
The evaluation of citation distributions
Ruiz-Castillo, Javier - In: SERIEs - Journal of the Spanish Economic Association 3 (2012) 1/2, pp. 291-310
analysis is useful in the evaluation of the citations received by scientific papers in the periodical literature. The paper … begins by clarifying the role of citation analysis in the evaluation of research. Next, a summary of results about the … distributions share the same broad shape, are highly skewed, and are often crowned by a power law. In light of this evidence, a …
Persistent link: https://www.econbiz.de/10010317094