This paper explains the divergent behavior of European and US unemployment rates using a job market matching model of … the labor market with an interaction between shocks and institutions. It shows that a reduction in TFP growth rates, an … increase in real interest rates, and an increase in tax rates leads to a permanent increase in unemployment rates when the …

specifically investigates the impact of the low interest rate environment on tax revenues and distribution. The first part of the … study is explorative, aiming to develop a concept for the assessment. This is because the role of low or even negative … interest rates is not yet specifically considered in the context of FTT. In the second part, the challenge is to find …

increase in real interest rates, and an increase in tax rates leads to a permanent increase in unemployment rates when the … replacement rates or initial tax rates are high, while no increase in unemployment occurs when institutions are "employment … friendly". The paper also shows that an increase in turbulence, modelle as an increase probability of skill loss, is not a …

is not only a question of opportunities and incentives, but one of personality structure. The differential validity of … beschrieben: "Attitudes and behavior intentions toward specific objects are measured under the assumption that people will behave … according to their attidudes. However, knowled- ge of people's attitudes remains superficial if one does not care about the …

This paper explains the divergent behavior of European and US unemployment rates using a job market matching model of … the labor market with an interaction between shocks and institutions. It shows that a reduction in TFP growth rates, an … increase in real interest rates, and an increase in tax rates leads to a permanent increase in unemployment rates when the …

privilege was abolished. Surprisingly this privilege abolishment does not cause an equivalent taxation between shares and equity …). Damit beträgt die Steuerbelastung von Kapitaleinkünften unter Berücksichtigung des Solidaritätszuschlags (){} ZTA s1smins … Kapitaleinkünfte deutlich ausgeweitet wurde. Neben den bisher zu den Kapitaleinkünften zählenden Zins- und Dividendenerträgen zählen …

profits. Nevertheless, despite § 34a EStG distribution of profits is favourable, if tax rates are exogenous and over time … constant and if there is no difference between the interest on debt and equity. In this setting debt is the optimal source of … atszuschlag zwi- schen 0% und 47,48% (45% 1;055). Die e ektive Steuerbelastung bei der Besteuerung nach x 32a EStG6 betr agt: ~sx …

equity or debt and if the savings- and investment decisions are independent of each other or not. -- Riester …The state-supported and deferred taxed Riester-pension is a kind of private retirement provision and competes against …- and investment decisions are independent of each other or not. Keywords: Riester-pension, private retirement provisions …

of the Inheritance and Gift Tax Act has been codified in § 11 Valuation Act. This system consults methods which valuate a … business as a whole in order to calculate the fair market value of shares or business property. Due to these circumstances, a … research. The valuation system of § 11 Valuation Act is situated between individualization and orientation towards the Capital …

2005 and the reform act of business taxation 2008 in Germany on cross border marginal purchase prices and marginal seller … prices concerning incorporations. The results show that the new group relief in Austria does not imply a higher marginal … German reform act of business taxation 2008 is not taken into account a German investor is able to pay higher marginal prices …