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A. Rentenreform 2000/2001 durch das AVmEG und das AVmG sowie dessen Folgegesetze -- I. Gesetzliche Rentenversicherung …. Schlussbetrachtung -- E. Entgeltumwandlung -- I. Allgemeines -- II. Arbeitsrecht -- III. Steuerrecht -- IV. Beitragspflicht zur …. Aufsichtsrecht -- V. Arbeitsrecht -- VI. Steuerrecht -- VII. Rechnungslegung -- VIII. Sozialversicherungsrecht -- IX …
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Financing Decentralized Expenditures presents new original research papers on the structure of intergovernmental fiscal relations in virtually all types of countries and the design and implementation of transfer mechanisms between different levels of government. In developing, transition, and...
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Drawing on a literature review, this paper looks at the role that preferential tax regimes (PTRs) for micro, small and medium enterprises (MSMEs) play in encouraging enterprise formalization and enterprise growth. The main focus is on emerging economies, notably from Latin America, where this...
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