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Die Wertzuwachssteuer belastet thesaurierte Gewinne bzw. Bewertungsgewinne. Sie muß im System der Kapitalertragssteuern betrachtet werden, da sie eine ihrer speziellen Erhebungsformen ist.Für die Wirkung der Steuer ist entscheidend, welche Ressource ein Unternehmen zur Erzeugung von Gütern...
Persistent link: https://www.econbiz.de/10009450188
Die vorliegende Dissertation zum Thema „Theoretische und Empirische Aspekte der Besteuerung von Veräußerungsgewinnen“ beschäftigt sich mit den Effekten der Besteuerung von realisierten Wertsteigerungen beim Anteilsverkauf. In dieser Arbeit werden zum einen normative (Manuskript 1) sowie...
Persistent link: https://www.econbiz.de/10009475339
This paper analyses the recently approved Lithuanian profit tax incentive for research and development [R&D] and measures the possible increase in business R&D intensity in the country due to the before mentioned tax incentive. Apart from this, it provides the expert opinion on the importance of...
Persistent link: https://www.econbiz.de/10009479138
The article expresses the view that the current Internal Revenue Code has evolved into a hybrid income tax and consumption tax. It begins by explaining the difference between an income tax and a consumption tax and provides the backgrounds of the alternative forms of consumption tax: (1)...
Persistent link: https://www.econbiz.de/10009432045
This article discusses probably the most significant obstacle to the adoption of a consumption tax: the negative effects on existing wealth that the transition from the income tax to most forms of a consumption tax would have. The Congressional Budget Office in its 1997 study posed the question,...
Persistent link: https://www.econbiz.de/10009432056
This metadata relates to an electronic version of an article published in Applied economics letters, 2009, vol. 16, no. 3, pp. 267-271. Applied economics letters is available online at informaworldTM at http://www.informaworld.com/smpp/content~db=all?content=10.1080/13504850601018387
Persistent link: https://www.econbiz.de/10009454987
The decision of an estate owner to employ a trust as an estate planninginstrument normally involves the disposal of all or part of his growth assets tothe trust. This is done to ensure that the value of such growth assets ispegged down in his personal estate, whilst any growth in the assets...
Persistent link: https://www.econbiz.de/10009456126
A flat rate comprehensive federal income tax could be achieved by replacing graduated rates with a single rate that applies to all taxpayers, eliminating many currently available deductions and credits, and treating as taxable income types of economic gain presently excluded from the tax base....
Persistent link: https://www.econbiz.de/10009459268
aim to verify a new theory proposed, known researcher with the hypothesis, namely that there is strong correlation and …
Persistent link: https://www.econbiz.de/10009464239
As a profit oriented company, management will endeavor to obtain the optimal profit, by minimizing the costs of existing, otherwise as a tax payer , corporate must implement the various obligations, one of them is pay income tax. Therefore, it is very crucial for companies to manage their tax...
Persistent link: https://www.econbiz.de/10009464475