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Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich : Forschungsvorhaben des Bundesministeriums der Finanzen
Friedrich, Peter; Kaltschütz, Anita; Nam, Chang-woon; … - 2005
internationalen Vergleich dargelegt, wie die Besteuerung der gemeinnützigen Organisationen in den anderen EU-Ländern sowie Japan und …In der vorliegenden Studie "Die Besteuerung gemeinnütziger Organisationen im internationalen Vergleich" wird in einem … den USA geregelt ist. Insbesondere werden in diesem Zusammenhang die jeweiligen Ertrags-, Umsatz-, Erbschafts- und …
Persistent link: https://www.econbiz.de/10011848782
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Impure prosocial motivation in charity provision : warm-glow charities and implications for public funding
Scharf, Kimberley Ann - 2013
We show that warm-glow motives in provision by competing suppliers can lead to inefficient charity selection. In these situations, discretionary donor choices can promote efficient charity selection even when provision outcomes are non-verifiable. Government funding arrangements, on the other...
Persistent link: https://www.econbiz.de/10010210695
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Internationaler Vergleich der Systeme zur Besteuerung der Land- und Forstwirtschaft
Parsche, Rüdiger; Haug, Peter; Marcelo, Antonio; Nam, … - 2001
as Canada, the United States and Japan. In this context, it is particularly stressed that, instead of applying actual …
Persistent link: https://www.econbiz.de/10011850231
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Methoden der Steuerschätzung im internationalen Vergleich
Büttner, Thiess; Kauder, Björn - 2008
Über die Methoden, die in anderen Industriestaaten bei der Steuerschätzung angewandt werden, ist in Deutschland sehr … der Erstellung eines Gutachtens zum Thema "Methoden der Steuerschätzung im internationalen Vergleich" beauftragt. Im … Ergebnis zeigte der Vergleich der Methoden der Steuerschätzung eine Reihe von Unterschieden zwischen den Praktiken der Länder …
Persistent link: https://www.econbiz.de/10011845537
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Are donors afraid of charities' core costs? : scale economies in non-profit provision and charity selection
Perroni, Carlo; Pogrebna, Ganna; Sandford, Sarah; … - 2014
We study contestability in non-profit markets when non-commercial providers supply a homogeneous collective good through increasing-returns-to-scale technologies. Unlike in the case of for-profit competition, in the non-profit case the absence of price-based sales contracts means that fixed...
Persistent link: https://www.econbiz.de/10010418091
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Non-profit organizations in a bureaucratic environment
Grout, Paul A. (contributor);  … - 2008
How does the environment of an organization influence whether workers voluntarily provide effort? We study the power relationship between a non-profit unit (e.g. university department, NGO, health trust), where workers care about the result of their work, and a bureaucrat, who supplies some...
Persistent link: https://www.econbiz.de/10003755507
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The costs of VAT : a review of the literature
Barbone, Luca; Bird, Richard M.; Vazquez-Caro, Jaime - 2012
This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union. -- Taxation ; Subsidies ; Revenue
Persistent link: https://www.econbiz.de/10009511711
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Science, Philanthropy, and American Leadership
Conn, Robert W.; Cowhey, Peter F.; Zivin, Joshua S. Graff; … - National Bureau of Economic Research - 2023
Investments in the US Science, Technology, Engineering, Medicine and Innovation (STEMI) enterprise come from many different sectors and their combined effect crucially enhances the nation's competitiveness. Philanthropy is an under-appreciated component of this ecosystem, providing $21.5 billion...
Persistent link: https://www.econbiz.de/10014372474
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Erbschaftsteuerbelastung in Deutschland, den Staaten der EU und anderen wichtigen Staaten bei unbeschränkter und beschränkter Steuerpflicht : Dienstleistungsauftrag des BMF (Projek...
Büttner, Thiess; Scheffler, Wolfram; Spengel, Christoph; … - 2004
Persistent link: https://www.econbiz.de/10010503703
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Valuation of privatization in Europe by experts and stakeholders : results of explorative surveys and interviews : EU supported project understanding privatization policy : politic...
Nerb, Gernot; Schönherr, Siegfried; Schroeder, Bennet; … - 2008
This EU supported Specific Targeted Research Project (STREP) had been conducted by a European Consortium composed of eight research institutions. Ifo's part within this larger programme was (a) to analyse the fiscal effects of privatization and (b) to assess the valuation of privatization...
Persistent link: https://www.econbiz.de/10011845540