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Virtual currencies are a contemporary form of private money. Thanks to their technological properties, their global transaction networks are relatively safe, transparent, and fast. This gives them good prospects for further development. However, they remain unlikely to challenge the dominant...
Persistent link: https://www.econbiz.de/10012387272
This paper studies the taxation of non-listed companies and their owners in Finland. We first describe the main features of the Finnish tax system regarding the taxation of dividends from non-listed companies. We use firm-level data to illustrate how the tax incentives are reflected in firms’...
Persistent link: https://www.econbiz.de/10012037660
We consider the taxation of non-listed companies and their owners in Finland. We analyse how the current highly non-linear dividend taxation influences the allocation of labour and capital across different firms, average labour productivity and the equilibrium wage level. To this end, we use a...
Persistent link: https://www.econbiz.de/10012037676
This study investigates the income of self-employed based on the panel Labour Markets and Social Security of the …
Persistent link: https://www.econbiz.de/10010352889
We analyze the situation of self-employed receiving means-tested benefits in Germany. A severe loss of income is the … education and working hours, the income of the self-employed actually is much worse in comparison to paid employees who also …
Persistent link: https://www.econbiz.de/10012002665
on the description of the middle income and income distribution of self-employed in comparison to employees. The results … graduates are significantly higher among solo self-employed than among employees. Statistics on personal net income show that … income of the solo self-employed (average: 1,681 €, median: 1,489 €) is well below the average income of the self …
Persistent link: https://www.econbiz.de/10012052732
Die weltweite Finanzkrise hat zu einem starken Einbruch der wirtschaftlichen Aktivität geführt. Davon waren in Deutschland vor allem der Export, aber auch die Unternehmensinvestitionen betroffen. Übertreibungen im Immobiliensektor oder eine übermäßige Verschuldung, die anderenorts eine...
Persistent link: https://www.econbiz.de/10011489827
are household equivalent disposable in-come, household consumption, and wealth. Subsequently we use the Income and … Expenditure Survey (Einkommens- und Verbrauchsstichprobe (EVS)) for Germany since 1993 to compare inequality across income … income and income more une-qually than consumption. …
Persistent link: https://www.econbiz.de/10014459462
Based on income tax data, statistical information can be compiled on self-employed and business start-ups by field of …, approx. one million are old age pensioners (with additional income from self-employment) and two million part-time self …-employed (i.e. with secondary income). 1.6 million self-employed operate in the liberal pro-fessions, thereof 57 % as main …
Persistent link: https://www.econbiz.de/10010369265
In diesem Kieler Subventionsbericht werden die Finanzhilfen des Bundes (einschließlich Nebenhaushalte) und die Steuervergünstigungen der Gebietskörperschaften insgesamt bis zum Jahr 2018 dokumentiert. Im Jahr 2018 nahmen laut Bundeshaushaltsplan die gesamten Finanzhilfen des Bundes abermals...
Persistent link: https://www.econbiz.de/10012063721