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Nach der Darstellung der rechtlichen Grundlagen der Gewerbesteuer wird auf die geschichtliche Entwicklung sowie auf die Rechtfertigungsproblematik der Gewerbesteuer eingegangen.Im weiteren Verlauf dieser Arbeit wird auf die Bedeutung der Gewerbesteuereinnahmen für die Kommunalfinanzen als auch...
Persistent link: https://www.econbiz.de/10009460952
Though the present thesis is not intended as a monograph, its respective chapters are interrelated: The major research question is whether the German public pension system (or potentially any annuity-based pension system) causes redistribution between income groups. Especially the relationship...
Persistent link: https://www.econbiz.de/10009471666
A crucial parameter for increasing the retirement age is the early-retirement discount of the public pension system. Critics of the present German system argue that the downward adjustment of the pension for early retirees is too small compared with a ‘fair’ system and thus encourages early...
Persistent link: https://www.econbiz.de/10009471749
Purpose – The purpose of this paper is to test the hypothesis that savers may be substituting equity capital gains from stockholdings for traditional measures of personal saving. The analysis also aims to investigate dividend yield (DY) as a signal to investors about corporate saving rates...
Persistent link: https://www.econbiz.de/10009431834
Introduction to the theory of international trade and finance with applications to current policy issues. From the ….e. international trade, and what determines the flow of savings and investments from one country to another, i.e. international finance …
Persistent link: https://www.econbiz.de/10009432089
Theory and evidence on government taxation policy. Topics include tax incidence; optimal tax theory; the effect of … taxation on labor supply and savings; corrective taxes for externalities; taxation and corporate behavior; and tax expenditure … taxation. It covers both theoretical contributions, such as the theory of optimal income and commodity taxation, as well as …
Persistent link: https://www.econbiz.de/10009432090
With states facing tightening Medicaid budgets, the high cost of financing long-term care for the elderly through Medicaid has prompted proposals to make private long-term care insurance (LTCI) more affordable through tax incentives. The effectiveness of tax incentives for stimulating LTCI...
Persistent link: https://www.econbiz.de/10009439040
This paper considers savings, investment and economic growth for India using annual time series data for the period …
Persistent link: https://www.econbiz.de/10009457634
stimulate economic growth, or so the theory goes. Bank lending unfortunately suffers adverse selection and moral hazard effects …
Persistent link: https://www.econbiz.de/10009457735
This study aims to analyze the factors which are affecting private foreign loans in Indonesia.The data obtained from the Economic Report of Bank Indonesia and the Indonesian Financial Statistics. The methodl used in this study is the model with the Econometrics Ordinary Least Square (OLS).The...
Persistent link: https://www.econbiz.de/10009464408