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Author :
Publisher :
ISBN 13 :
Total Pages : 205 pages
Book Rating : 4.:/5 (763 download)
Download or read book Analysis of the German Tax System written by and published by . This book was released on 1981 with total page 205 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Helmut Dėbâtin
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (164 download)
Download or read book Analysis of the German tax system written by Helmut Dėbâtin and published by . This book was released on 1969 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Helmut Debatin
Publisher :
ISBN 13 :
Total Pages : 210 pages
Book Rating : 4.3/5 (511 download)
Download or read book Analysis of the German Tax System written by Helmut Debatin and published by . This book was released on 1981 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Analysis of the German Tax System written by and published by . This book was released on 1969 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Robert Amann
Publisher : Springer
ISBN 13 :
Total Pages : 1440 pages
Book Rating : 4.F/5 ( download)
Download or read book German Tax Guide written by Robert Amann and published by Springer. This book was released on 2001-08-06 with total page 1440 pages. Available in PDF, EPUB and Kindle. Book excerpt: Here For The first time in English is a full-scale, authoritative analysis of German tax law for use in international business transactions and investment activities. An expert team of fifteen experienced tax lawyers from Germany And The United States provides detailed practical commentary on the ground rules of internationally relevant German tax law, including the following crucial areas: sources of German tax law; taxes applicable to international business; details of the major tax reform now under way; double taxation treaties; taxation of nonresident individuals; corporate tax; tax implications of reorganizations and acquisitions; and accounting and reporting procedures. Throughout the presentation, terminology appears in both English and German. An appendix contains the major German tax laws in parallel English and German text. This is the ideal practical resource for companies and individuals resident abroad who must deal with cross-border tax issues as they invest or do business under German law. Including as it does references, As they arise in context, To the major German tax reform of 1999-2002, German Tax Guide is unlikely to be superseded for many years.
Author : Stefan Traub
Publisher : Springer Science & Business Media
ISBN 13 : 3642959385
Total Pages : 211 pages
Book Rating : 4.6/5 (429 download)
Download or read book Framing Effects in Taxation written by Stefan Traub and published by Springer Science & Business Media. This book was released on 2012-12-06 with total page 211 pages. Available in PDF, EPUB and Kindle. Book excerpt: On October 24th, 1994, the pro-government German newspaper 'Die Welt' reported that the Minister of Family Affairs, Mrs. Hannelore Ransch, member of the ruling Christian Democratic Union (CD U), withdrew her candidacy for a second term after serving a four year term. While Chancellor Helmut Kohl and other party colleagues officially expressed their regret for this move, the conservative press openly announced their relief. A symbolic photo of Ransch was published together with the article: In the background, two direction indicators are discernable, one pointing to the 'emergency exit' and the other to the 'escape route'. What led up to this state of affairs? Some months before, Ransch had triggered off a storm of public indignation due to her proposal to partly re place the present German child-benefit system by 'tax fines for the childless'. To be exact, the minister's idea was to distinctly increase child allowance and child benefit, and to bill childless families for this measure, that is, childless couples and singles should have to payoff a tax surcharge christened 'Zu kunftsbeitrag' (,contribution to the future'). However, only the second part of her proposal, the tax fine, made it to the headlines (compare, for exam ple, 'Frankfurter Allgemeine Zeitung', February 19th, 1994, and 'Die Welt', March 28th, 1994).
Author : Paul Hahn Wueller
Publisher :
ISBN 13 :
Total Pages : 72 pages
Book Rating : 4.3/5 (91 download)
Download or read book The Integration of the German Tax System written by Paul Hahn Wueller and published by . This book was released on 1933 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Sven Hentschel
Publisher : Springer Nature
ISBN 13 : 3658340002
Total Pages : 521 pages
Book Rating : 4.6/5 (583 download)
Download or read book The Taxation of Permanent Establishments written by Sven Hentschel and published by Springer Nature. This book was released on 2021-06-26 with total page 521 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a comprehensive analysis of the rules governing the taxation of permanent establishments as implemented in the OECD Model Tax Convention and German national tax law. Deviations between the OECD approach and the German approach are identified and modifications to the rules as a result of the Base Erosion and Profit Shifting (BEPS) project are examined. Moreover, challenges imposed to the PE concept as a result of the digitalisation of the economy are identified and discussed. Against this background, the Pillar One Blueprint proposing a long-term solution to overcome the tax challenges arising from the digitalisation of the economy is presented and assessed against widely accepted overarching principles of tax policy.
Author : Rup Bahadur Khadka
Publisher :
ISBN 13 :
Total Pages : 53 pages
Book Rating : 4.:/5 (733 download)
Download or read book A Report on the German Tax System Study Tour written by Rup Bahadur Khadka and published by . This book was released on 1996 with total page 53 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Christine J. Weisfelder
Publisher :
ISBN 13 :
Total Pages : 314 pages
Book Rating : 4.F/5 ( download)
Download or read book Linkages Between Tax Systems written by Christine J. Weisfelder and published by . This book was released on 1991 with total page 314 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Mervyn A. King
Publisher : University of Chicago Press
ISBN 13 : 0226436314
Total Pages : 361 pages
Book Rating : 4.2/5 (264 download)
Download or read book The Taxation of Income from Capital written by Mervyn A. King and published by University of Chicago Press. This book was released on 2010-06-15 with total page 361 pages. Available in PDF, EPUB and Kindle. Book excerpt: Taxation—both corporate and personal—has been held responsible for the low investment and productivity growth rates experienced in the West during the last decade. This book, a comparative study of the taxation of income from capital in the United States, the United Kingdom, Sweden, and West Germany, establishes for the first time a common framework for analysis that permits accurate comparison of tax systems.
Author : Michael Kilpper
Publisher : diplom.de
ISBN 13 : 3832455000
Total Pages : 81 pages
Book Rating : 4.8/5 (324 download)
Download or read book The Earned Income Tax Credit written by Michael Kilpper and published by diplom.de. This book was released on 2002-06-06 with total page 81 pages. Available in PDF, EPUB and Kindle. Book excerpt: Inhaltsangabe:Einleitung: Die aktuelle Debatte um das Mainzer Kombilohnmodell und der Wahlkampf in 2002 haben die Diskussion um die Arbeitsmarktpolitik an der Schnittstelle zur Sozialpolitik wiederbelebt. Wie schon seit langem kommt in dieser Diskussion auch das Bedürfnis nach Vergleichen mit anderen Ländern auf. Und in der Tat ist es sinnvoll, bestimmte Programme des Auslandes auf die Übertragbarkeit in Deutschland zu überprüfen. Die vorliegende Arbeit befasst sich mit dem Earned Income Tax Credit (EITC) in den USA, und versucht diese kleine negative Einkommensteuer als Modell auf Deutschland zu übertragen. Dieses Programm ist von Forschern und politischen Parteien (siehe SPD, CDU, FDP) in verschiedenen offiziellen und inoffiziellen Thesenpapieren oft als mögliches Vorbild thematisiert worden. In der Arbeit werden deshalb folgende Fragen diskutiert: Welche institutionellen Unterschiede gibt es zwischen den USA und Deutschland? Wie funktioniert der Earned Income Tax Credit in den USA? Ist der EITC auf Deutschland übertragbar? Welche ökonomischen Effekte lassen sich theoretisch für die Arbeitsnachfrage und für das Arbeitsangebot identifizieren? Was bedeuten die verschiedenen Varianten wie Bürgergeld, Kombilohn und EITC für den betroffenen Arbeitslosen im Hinblick auf sein Einkommen? Wieviel würde die Einführung eines EITC in Deutschland kosten? Welche polit-ökonomischen Restriktionen bzw. Konsequenzen sind zu erwarten? Die Arbeit geht über die tagespolitische Diskussion hinaus und versucht in den angesprochenen Problemfeldern allgemeine Aspekte ökonomisch zu diskutieren. Die Arbeit ist in Englisch verfasst. Inhaltsverzeichnis:Table of Contents: LIST OF FIGURES4 LIST OF TABLES5 ABBREVIATIONS6 1.Introduction7 2.Economic performance, labor market institutions and reform proposals for Germany9 2.1Economic performance and labor market outcomes in Germany and the USA9 2.2Institutional arrangements in Germany and the United States11 2.2.1Labor market regulation12 2.2.2Welfare policies13 2.2.3The wage structure14 2.3Reform proposals for the low-wage sector in Germany16 3.The Earned Income Tax Credit18 3.1History and political context18 3.2The design of the Earned Income Tax Credit19 3.3Economic analysis of the EITC22 3.3.1General remarks22 3.3.2Labor supply effects22 3.3.3The advanced payment option and labor supply effects25 3.3.4Interactions with other transfer programs26 3.3.5Administrative [...]
Author : Gerhard Kraft
Publisher :
ISBN 13 : 9783860107157
Total Pages : 69 pages
Book Rating : 4.1/5 (71 download)
Download or read book Economic Analysis of Tax Law written by Gerhard Kraft and published by . This book was released on 2003 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Janina Meister
Publisher :
ISBN 13 : 9783346010681
Total Pages : 112 pages
Book Rating : 4.0/5 (16 download)
Download or read book Unconditional Basic Income. Comparing Four Income-Tax Based Proposals for Germany written by Janina Meister and published by . This book was released on 2019-08-09 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2018 in the subject Political Science - Universal basic income, grade: 2,0, Johannes Gutenberg University Mainz, language: English, abstract: This master thesis provides a comparison of four practical income tax-based proposals for a basic income in Germany - schematically representing the political party landscape on the German debate of the last 10 years - and examines regulatory policy differences in personal income tax- and social security regulation as compared to the German tax system in 2013. Focusing on 1) tax burden for different income levels 2) income redistribution and tax progressivity as well as 3) financing aspects it combines a theoretical comparative analysis with a practical policy debate. While it does not seek to motivate premature conclusions the analysis rather aims to increase transparency and contribute to a constructive debate between policy makers, scientists and society on the normative fundamental public policy question how a sustainable social policy may look like in the future. Chapter 2 introduces the basic income as an idea and classifies different political motivations. It explains three measures used to evaluate the overall redistributive effect of a tax system and summarizes the methodological approach used to conduct the analysis for this thesis. Chapter 3 lays the grounds for the comparison describing the main characteristics of the German income tax- and social security system in 2013 which serves as a Reference Case for the static comparison with alternative regulation proposals. Plotting the functions for income taxes and social security contributions it visualizes the burden of taxation for different incomes. It then shows the calculation results of the Musgrave- and Kakwani-Indices of tax progressivity and finally gives a short overview of German social expenses in 2013 used to compare financing aspects of different basic income proposals. Chapter 4 summarizes the four basic income proposals
Author : International Monetary Fund. European Dept.
Publisher : International Monetary Fund
ISBN 13 : 1498324649
Total Pages : 49 pages
Book Rating : 4.4/5 (983 download)
Download or read book Germany written by International Monetary Fund. European Dept. and published by International Monetary Fund. This book was released on 2019-07-10 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: Selected Issues
Author : Stefan Bach
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (118 download)
Download or read book An Integrated Micro Data Base for Tax Analysis in Germany written by Stefan Bach and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Gerrit B. Koester
Publisher : Nomos Verlagsgesellschaft
ISBN 13 :
Total Pages : 190 pages
Book Rating : 4.3/5 (91 download)
Download or read book The Political Economy of Tax Reforms written by Gerrit B. Koester and published by Nomos Verlagsgesellschaft. This book was released on 2009 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt: What determines tax policy? What motivations do governments follow in tax reforms? Do voters react to tax reductions and tax increases? Based on a new data-set of the fiscal effects of tax reforms in Germany from 1964 to 2004, this dissertation offers new insights on the pattern of tax reforms and tests economic hypotheses of tax policy. It shows that normative approaches are largely unable to contribute to the explanation of tax reforms in Germany. With respect to polity-economic theories, author Gerrit B. Koester finds that divided government matters, but in the opposite direction of the "gridlock-hypothesis" - tax reforms are larger and more frequent in times of divided government. He does not find evidence for partisan politics, but for opportunistic behavior of governments. However, the governments' attempts to manipulate re-election probabilities by tax reductions before elections largely fail. His analyses show that voters react strongly to tax burden changes, but take the direction of tax reforms within the whole legislative period - and not just in election years - into account. Dissertation.
