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Subsidies granted by the German federal government decreased in the 1998–2004 period. Since 2005, subsidies have … increased. The transfers to the compulsory health insurance system were raised by very large amounts. Moreover, the subsidies … for re-integrating the unemployed were raised. The results are based on a comprehensive definition of subsidies; tax …
Persistent link: https://www.econbiz.de/10003929238
Das Bundesverfassungsgericht hat in der Vergangenheit Urteile zum föderalen Finanzausgleich in Deutschland gefällt …. Eine wichtige Frage war, welche Steuern Teil der Umverteilung im föderalen Finanzausgleich sein sollten. Das Gericht hat … berücksichtigt ist. Der Vergleich zeigt, dass die Spielapparatesteuer in den föderalen Finanzausgleich einbezogen werden sollte, da …
Persistent link: https://www.econbiz.de/10012285245
Subsidies granted by German states (Länder) and municipalities are substantial and amounted to more than € 70.6 bill …. in 2001. Thus, states' expenditures for subsidies exceeded half of total wage tax revenues (after deduction of child … allowances) in Germany or 3.4 per cent of German GDP. States’ subsidies are far from evenly distributed in regional and sectoral …
Persistent link: https://www.econbiz.de/10011477105
The landscape of German subsidies is manifold. The regular report about subsidies contains information about aims, time … limits and evaluations of each financial aid and tax relief plan. The article details some features of German subsidies with … subsidies. Although the subsidies do not comply with these guidelines completely, some of them can be seen as instruments of a …
Persistent link: https://www.econbiz.de/10012813482
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Die Kfz-Steuer richtet sich auch nach der Neuregelung zum 1.7.2009, bei der CO2-Emissionen einbezogen werden, vor allem nach dem Hubraum eines Pkw. Das Volumen des Hubraums sagt jedoch nicht genug über den tatsächlichen Umweltverbrauch eines Kraftwagens aus. Der Autor schlägt daher eine neue...
Persistent link: https://www.econbiz.de/10010257757
This paper focuses on firm valuation for tax purposes of non-listed company shares and its sensitivity towards different market conditions. Since the value of a private company cannot be observed on the stock market the value has to be estimated. Due to uncertainty, expected future profits may...
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