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The taxation of bequests has long been and still is subject to intensive discussions in many industrialized countries. Triggered by these discussions, Verena Kley analyzes the taxation of bequests from economic perspectives, focusing on wealth transfers of very rich individuals. Given empirical...
Persistent link: https://www.econbiz.de/10014552550
This book is written in light of the latest developments in the field of multidimensional poverty measurement. It includes clear presentations of more than a dozen different quantitative techniques and provides empirical illustrations based on data sources from developed or developing countries
Persistent link: https://www.econbiz.de/10012054159
The book offers practical and theoretical insights in regional externalities. Regional externalities are a specific … subset of externalities that can be defined as externalities where space plays a dominant role. This class of externalities … can be divided into three categories: (1) externalities related to mobility and transport, (2) external economies of scale …
Persistent link: https://www.econbiz.de/10013520637
of income taxation since World War II; the turn toward value added taxation; the relationship between tax reform and the …
Persistent link: https://www.econbiz.de/10012396807
This book is the fifteenth volume in the renowned International Papers in Political Economy (IPPE) series which explores the latest developments in political economy. Containing contributions by experts in the field, this book focuses on topics that address the ongoing debate of inequalities in...
Persistent link: https://www.econbiz.de/10012396889
Introduction -- The Revived Interest in the Problems of Income and Wealth Distribution -- Re-incorporating Distributional Issues Into the Main Body of Economic Analysis -- Aim and Contents of this Book -- The Parametric Approach to Income and Wealth Distributional Analysis -- The Idea of a...
Persistent link: https://www.econbiz.de/10014018405
Die hohe Änderungsrate von Steuergesetzen legt den Schluss nahe, dass nicht nur von Steuersystemen, sondern auch von Steuerreformen und Übergangsregelungen erhebliche Investitionswirkungen ausgehen. Eine wichtige Steuerreform der jüngeren Vergangenheit stellt der Übergang vom Anrechnungs-...
Persistent link: https://www.econbiz.de/10013516557
Problemstellung -- Problemstellung -- Theoretische Grundlagen -- Steuerwirkung -- Steuerwettbewerb -- Investitionsneutrale Besteuerung -- Effektivsteuersätze -- Bekannte Definitionen -- Die Zusammenführung der Definitionen -- Vergleich der Definitionen -- Steuerbelastungsvergleich -- Empirie...
Persistent link: https://www.econbiz.de/10014014333
This book analyzes the economic principles of modern corporate taxation. It is novel in two respects. First of all, it analyzes not only the effects of taxation on firms' marginal choices, but also focuses on the impact of taxation on discrete choices, such as plant location, R and D investment,...
Persistent link: https://www.econbiz.de/10013520680
The rising role of intra- and intergenerational transfers (e.g. basic income, child benefit and public pensions) characterises modern economies, yet most models depicting these transfers are too sophisticated for a wider but mathematically trained audience. This book presents simple models to...
Persistent link: https://www.econbiz.de/10012397601