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The evolution of top incomes in an egalitarian society: Sweden, 1903 - 2004
Roine, Jesper; Waldenström, Daniel - 2006
This study presents new homogenous series of top income shares in Sweden over the period 1903 to 2004. We find that, starting from higher levels of inequality than in other Western countries, the income share of the Swedish top decile drops sharply over the first eighty years of the century. The...
Persistent link: https://www.econbiz.de/10010281326
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Steuern in Fragilen Staaten: Empfehlungen für die Entwicklungszusammenarbeit
Petersen, Hans-Georg - 2010
projections of the future development. Then the role of taxation is discussed in detail before recommendations for the development … cooperation are presented. Obviously taxation plays a key role for the democratization process in fragile states. …
Persistent link: https://www.econbiz.de/10010282646
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Labor supply elasticities in Europe and the US
Bargain, Olivier; Orsini, Kristian; Peichl, Andreas - 2011
preferences. We derive important implications for research on optimal taxation. …
Persistent link: https://www.econbiz.de/10010288270
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The Effects of Multinationals’ Profit ShiftingActivities on Real Investments
Overesch. Michael - Zentrum für Europäische Wirtschaftsforschung <Mannheim>
This paper investigates whether the size of multinationals’ real investments ina high-tax country is affected by profit shifting activities. A simple theoretical analysisshows that tax rates abroad impact the cost of capital in the presence of profit shiftingactivities of multinational...
Persistent link: https://www.econbiz.de/10005858817
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News Analysis: Cross-Border Loss Transfer After Lidl Belgium
Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2008
It used to be almost certain that the European Courtof Justice would follow the opinion of the advocategeneral in its judgment, but those days are gone. Thelatest examples of this change in heart are ColumbusContainer (C-298/05) and Lidl Belgium (C-414/06). (Forthe ECJ judgment in Columbus...
Persistent link: https://www.econbiz.de/10009248929
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Lidl Belgium: Revisiting Marks & Spencer on the Branch Level
Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2008
applicabledouble taxation convention provides for an exemptionof the branch profits in that country. Contrary to Marks& Spencer (C-446 …
Persistent link: https://www.econbiz.de/10009248930
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Out of Germany: The New Function Shifting Regime
Kessler, Wolfgang; Eicke, Rolf - Universität <Freiburg, Breisgau> / Lehrstuhl für … - 2007
participatein this game are small and midsize companies,which are subject to lifelong taxation on any assetthey purchase or develop …
Persistent link: https://www.econbiz.de/10009248970
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Steuerinduziertes und / oder inflationsbedingtes Wachstum in derUnternehmensbewertung?
Wiese, Jörg - Universität <München> / Fakultät für Betriebswirtschaft - 2007
Der Beitrag diskutiert die Anwendung des im Rahmen der Unternehmensbewertung häufigangewandten Gordon/Shapiro-Modells bei Vorliegen von Inflation sowie persönlichen Steuern.Gezeigt wird, dass sich steuerlich bedingtes und inflationsinduziertes Wachstum parallelim Kalkül erfassen lassen,...
Persistent link: https://www.econbiz.de/10009418822
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Die steuerliche Behandlung der Gewährung von Aktienoptionen an Arbeitnehmer bei grenzüberschreitenden Sachverhalten : dargestellt anhand der Länder Deutschland, Schweiz, Österreich...
Walter, Michaela - 2006
correct date of taxation and the value of the option. These topics are discussed in general and especially for the countries … there are cases of double or non-taxation if the employee changes the place of work or living. Individual cross-border cases … are represented with the specific double taxation agreements of the involved countries. Even between european states it is …
Persistent link: https://www.econbiz.de/10009433685
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Die Versorgung des Stifters und der Stifterfamilie bei Vermögensübertragung auf eine gemeinnützige Stiftung, Familienstiftung oder Doppelstiftung und deren ertrag- und substanzsteu...
Seibold, Christine - 2007
provisions are relevant for the taxation of the transfer of the assets already, whereas beneficiary payments and employment … relationships are only of interest within the framework of the regular taxation. Further the provision according to § 58 No. 5 AO …
Persistent link: https://www.econbiz.de/10009433696