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  • Latente Steuernby Marco Meyer; Rüdiger Loitz; Jerome-Oliver Quella; Peter Zerwas

    Gabler Verlag 2009; US$ 54.99

    Latente Steuern stehen für Steuerzahlungen, Steuerrückzahlungen und Steuererstattungen, - ren künftiger Eintritt aktuell erwartet wird ? wenn doch diese Definition so einfach anzuwenden wäre. Die vielen Artikel, die ich über latente Steuerposten geschrieben habe, machten auch meine Frau darauf aufmerksam. Sie wollte wissen, womit ich mich denn jeden... more...

  • Tax Policy: Recent Trends and Coming Challengesby Tehmina S. Khan; John Norregaard

    International Monetary Fund 2007; US$ 9.00

    This paper provides an overview of the key economic factors that shape tax policy reform in many high-income countries, developing countries, and/or transition economies. The paper describes and evaluates global and regional developments with respect to tax rates and revenue ratios over the last some 20 years, and discusses selected structural reform... more...

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