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Taxation

  • Integriertes Steuer- und Sozialsystemby

    Physica-Verlag HD 2013; US$ 79.95

    Das deutsche Steuer- und Rentenrecht ist den Anforderungen dieser Zeit nicht gewachsen. Zwar hat sich die Politik zaghaft an einer Reform des Steuer- und Rentensystems versucht, eine zukunftsträchtige Lösung der Probleme aber wurde nicht gefunden. Zur Beseitigung dieses Defizits haben die Referenten des im Juni 2001 vom Heidelberger Steuerkreis veranstalteten... more...

  • Aspects of Globalisationby

    Springer US 2011; US$ 139.00

    1: ?Introduction?.- 2: ?International Migration in A Growing World Economy: A Simple Analytical Framework?.- 3: ?Saving-Investment Cointegration Revisited: Implications for Capital Mobility, External Solvency and the Intertemporal Approach?.- 4: ?Is the Feldstein-Horioka Puzzle Really a Puzzle??.- 5: ?Twin Deficits, Real Interest Rates and International... more...

  • Common Corporate Tax Base (CC(C)TB) and Determination of Taxable Incomeby

    Springer Berlin Heidelberg 2012; US$ 139.00

    The study conducted by the Centre of European Economic Research (ZEW), the University of Mannheim and Ernst & Young contributes to the ongoing evaluation of the proposal for a Draft Council Directive on a Common Consolidated Corporate Tax Base (CC(C)TB) released by the European Commission on March 16, 2011. For the first time, details on the determination... more...

  • Integrated Reportingby

    Springer International Publishing 2013; US$ 129.00

    Elaborates one of the most relevant topics on reinventing corporate reporting in the current business scenario Offers a fresh perspective focusing on both theoretical underpinnings and practical challenges Presents a sound redesign to corporate accountability? more...

  • Real Estate Investment Trusts in Europeby

    Springer Berlin Heidelberg 2013; US$ 129.00

    This book provides an introduction to the economics of REITs, an overview of the mature REITs markets, and a closer reflection of the development of different REIT-structures in Europe, including the history, regulation and markets of each country. more...

  • Finanzierungsstrategien im Mittelstandby

    Springer Fachmedien Wiesbaden 2014; US$ 39.99

    Als Alternative zur traditionellen Kreditfinanzierung stehen mittelständischen Unternehmen auf dem Kapitalmarkt kreative Finanzierungsinstrumente zur Verfügung. Diese werden nach globaler Wirtschaftskrise und angesichts der veränderten regulatorischen Rahmenbedingungen (Basel III) immer stärker nachgefragt. Das vorliegende Buch informiert Praktiker,... more...

  • The Ethics of Tax Evasionby

    Springer New York 2011; US$ 279.00

    The first book to explore the phenomenon of tax evasion from an ethical perspective, filling the gap in the business ethics literature Incorporates insights from economics, finance, philosophy, law, psychology, religion, and sociology Features case studies from around the world Incorporates insights from economics, finance, philosophy, law,... more...

  • Taxation of Income from Domestic and Cross-border Collective Investmentby

    Springer International Publishing 2013; US$ 129.00

    Tax treatment of investment income including the legal framework conditions is examined in an international comparison Distinguishes between the tax consequences to be considered at the various taxation levels (assets, collective investment, and investor) Country summaries provide a brief description of the taxation systems, the legal bases, and... more...

  • Tax By Designby (IFS) Institute for Fiscal Studies; James Mirrlees

    Oxford University Press 2011; US$ 97.99

    Tax by Design identifies what makes a good tax system for an open developed economy in the 21st century and suggests how the UK tax system could be reformed to move in that direction. The recommendations stress the importance of neutrality and transparency in tax design. It draws on the expert evidence from the commissioned chapters and commentaries... more...

  • Using Taxes to Reform Health Insuranceby Henry J. Aaron; Leonard E. Burman

    Brookings Institution Press 2008; US$ 28.95

    Few people realize that one of the nation’s largest health programs runs through the tax system. Reformers of all stripes propose to modify current tax rules as part of larger programs to increase coverage and control costs. Is the current system working? Will tax-based reforms achieve their goals? Several of the nation’s foremost experts... more...