Showing 1 - 10 of 37
Die (Wieder-)Einführung einer Vermögensteuer ist in den vergangenen Jahren erneut in den Fokus der politischen Diskussion gerückt. Der vorliegende Beitrag vermittelt einen Eindruck von den Belastungswirkungen, die aus der Umsetzung von aktuell vorliegenden Besteuerungskonzepten resultieren...
Persistent link: https://www.econbiz.de/10011123687
The social dimension of the transition to a low carbon economy is a key challenge to cities. The establishment of local energy initiatives (LEIs) has recently been attracting attention. It is of great importance to draw lessons from best practices when LEIs have been facilitated by local...
Persistent link: https://www.econbiz.de/10011167044
Thanks to new insights on the impacts that dwellings have throughout their life cycles, there has been increased attention to retrofitting innovative energy systems (IES) in existing housing. This paper uses an explorative case study design to gain more knowledge about the governance aspects of...
Persistent link: https://www.econbiz.de/10011046896
There is considerable scope for energy efficiency improvements to the housing stock in the Netherlands. Although, economically, there are many technological opportunities available, the Dutch built environment has difficulty to harvest this potential. This paper applies a sectoral innovation...
Persistent link: https://www.econbiz.de/10011046905
Effective from 2008, Germany's top marginal income tax rate rises from 42 to 45 per cent. However, sole proprietorships and partnerships can opt for a preferential tax rate of 28.25 per cent for retained profits (§ 34a EStG-E). If they do so, profits are taxed again upon distribution. Using...
Persistent link: https://www.econbiz.de/10005464738
For the valuation of a company it is necessary to take the in come tax of its owners into account. When looking at a squeeze-out with investors who have different wealth this implies that fair compensation payments will be different. This is in contradiction to the German Stock Companies Act. In...
Persistent link: https://www.econbiz.de/10005464750
The popular idea of increasing the inheritance tax revenue via a tax-rate-cut-cum-base-broadening-policy is based on macroeconomic estimates. These models apply national wealth and life tables to assess the size of aggregate inheritance. Microeconomic estimates based on the German Inheritance...
Persistent link: https://www.econbiz.de/10011128116
The German Inheritance Tax Reform Act 2009 was caused by the jurisdiction of the Federal Constitutional Court since the valuation procedures were not in line with constitutional requirements. However, similar to the criticized former law the new valuation procedures result in tax values widely...
Persistent link: https://www.econbiz.de/10011128154
Persistent link: https://www.econbiz.de/10011128925
Effective from 2008, Germany's top marginal income tax rate rises from 42 to 45 per cent. However, sole proprietorships and partnerships can opt for a preferential tax rate of 28.25 per cent for retained profits (§ 34a EStG). If they do so, profits are taxed again upon distribution. Using...
Persistent link: https://www.econbiz.de/10010981000