German Inheritance And Gift Tax Reform 2009
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German Inheritance And Gift Tax Reform 2009
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Author : Carolin Braun
language : en
Publisher: diplom.de
Release Date : 2009-11-03
German Inheritance And Gift Tax Reform 2009 written by Carolin Braun and has been published by diplom.de this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-11-03 with Business & Economics categories.
Inhaltsangabe:Introduction: Background and Subject of this Thesis: After long negotiations within the Grand Coalition (Große Koalition) and despite jurisdictional criticisms of numerous points, on 31st December 2008 the new inheritance and gift tax law (Erbschaftsteuerreformgesetz - ErbStRG) was published in the Federal Law Gazette (Bundesgesetzblatt), to become effective on 1st January 2009 just in time to avoid the need for retroactive regulations and the related discussions. This marks the end of the discussion about the future of the inheritance tax that has been started by the decision of the Federal Constitutional Court (Bundesverfassungsgericht - BVerfG) from 7th November 2006. The related uncertainity came to an end, at least for now. In its decision the Federal Constitutional Court states, that the discrepance between fair market value and valuation value for significant groups of assets (business assets, portions of coporations, real estate property and agriculture and forestry (AF) businesses) are violating the principle of equality of § 3 sec. 1 of the German Basic Law (Grundgesetz - GG). The legislative was obliged to define a new legislation in line with the constitution until 31 December 2008, latest. On 11 December 2007, the German Federal Government (Bundesregierung) finally agreed on a draft revision of the inheritance and gift tax law and the valuation law. The German Federal Parliament (Bundestag) passed the inheritance tax reform on 27 November 2008 in the 2nd and 3rd reading, during which the finance committee of the German Parliament (Finanzausschuss des Bundestages) made considerable changes to the original draft. The approval in the German Federal Council (Bundesrat) was obtained in the special session of the council on 5.12.2008, the approval of the Federal President (Bundespräsident) on 24.12.2008. Current Situation: In addition to the changes necessary for constitutional reasons, the central concern of the reform is to simplify business takeover by the successors. However, the legislator neither has had the courage to - as hoped by many - completely abolish inheritance taxation, not did he take the opportunity to perform a complete change of the inheritance taxation system which might become mandatory for constitutional reasons. The result is a compromise between of the various government parties: a law that amends the existing inheritance tax law on which it is based in a limited number of points. The new [...]
Oecd Economic Surveys Germany 2023
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2023-05-08
Oecd Economic Surveys Germany 2023 written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-05-08 with categories.
After a decade of strong export-led growth, decreasing unemployment and fiscal surpluses, the COVID-19 pandemic and the energy crisis have revealed structural vulnerabilities and emphasised the need for accelerating the green and digital transitions. At the same time, rapid population ageing increases public spending pressures and exacerbates skilled labour shortages.
The Role And Design Of Net Wealth Taxes In The Oecd
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Author : Collectif
language : en
Publisher: OECD
Release Date : 2018-04-16
The Role And Design Of Net Wealth Taxes In The Oecd written by Collectif and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-16 with Business & Economics categories.
This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality. It then assesses the case for and against the use of a net wealth tax to raise revenues and reduce inequality, based on efficiency, equity and tax administration considerations. The effects of personal capital income taxes and taxes on wealth transfers are also discussed to understand how these taxes interact with net wealth taxes. Finally, the report looks at practical tax design issues and shows that the way a net wealth tax is designed can have a significant impact on the effectiveness and fairness of the tax. The report concludes with a number of practical tax policy recommendations regarding net wealth taxes.
International Master Tax Guide 2009 10
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Author :
language : en
Publisher: CCH Australia Limited
Release Date : 2009
International Master Tax Guide 2009 10 written by and has been published by CCH Australia Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Corporations categories.
This book is a concise foreign tax reference tool for the practitioner who needs quick answers to basic corporate and individual tax questions.
Reforming Capital Taxation In Italy
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Author : Luc Eyraud
language : en
Publisher: International Monetary Fund
Release Date : 2014-01-16
Reforming Capital Taxation In Italy written by Luc Eyraud and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-01-16 with Business & Economics categories.
This paper reviews capital taxation issues in Italy based on a comprehensive definition encompassing taxes on income, transactions, and ownership. It discusses options to enhance the neutrality of the capital income tax system, followed by a detailed analysis of the property tax, the inheritance tax, and various transaction taxes. The paper also examines the case for replacing the set of existing taxes on financial and real assets with a single net wealth tax.
Comparative Tax Law
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Author : Victor Thuronyi
language : en
Publisher: Kluwer Law International B.V.
Release Date : 2016-04-20
Comparative Tax Law written by Victor Thuronyi and has been published by Kluwer Law International B.V. this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-04-20 with Law categories.
Although the details of tax law are literally endless—differing not only from jurisdiction to jurisdiction but also from day-to-day—structures and patterns exist across tax systems that can be understood with relative ease. This book, now in an updated new edition, focuses on these essential patterns. It provides an immensely useful introduction to the core common knowledge that any well-informed tax lawyer or policy maker should have about comparative tax law in our times. The busy reader will welcome the compact nature of this work, which is shorter than the first edition and can be read in a weekend if one skips footnotes. The authors elucidate the commonalities and differences across countries in areas including (much of the detail new to the second edition): • general anti-avoidance rules; • court decisions striking down tax laws as violating constitutional rules against retroactivity, unequal treatment of equals, confiscation, and undue vagueness; • statutory interpretation; • inflation adjustment rules and the allowance for corporate equity; • value added tax systems; • concepts such as “tax”, “capital gain”, “tax avoidance”, and “partnership”; • corporate-shareholder tax systems; • the relationship between tax and financial accounting; • taxation of investment income; • tax authorities’ ability to obtain and process information about taxpayers; and • systems of appeals from tax assessments. The information and analysis pull together valuable material which is scattered over a disparate literature, much of it not available in English. Especially considering the dynamic nature of tax law, whose rate of change exceeds that of any other field of law, the authors’ clear identification of the underlying patterns and fundamental structures that all tax systems have in common—as well as where the differences lie—guides the reader and offers resources for further research.
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Author :
language : en
Publisher: CCH Australia Limited
Release Date :
written by and has been published by CCH Australia Limited this book supported file pdf, txt, epub, kindle and other format this book has been release on with categories.
Public Financial Management Reforms In Turkey Progress And Challenges Volume 1
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Author : Halis Kıral
language : en
Publisher: Springer Nature
Release Date : 2020-03-09
Public Financial Management Reforms In Turkey Progress And Challenges Volume 1 written by Halis Kıral and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-03-09 with Business & Economics categories.
This book provides an assessment of public financial management (PFM) reforms in developing countries using Turkey as a case study. The book elaborates on revenue management, expenditure management, public budget, public financial management information systems, asset and liability management, intergovernmental fiscal relations, accounting, financial reporting, and auditing. Bringing together academics and practitioners, the book analyzes the PFM reforms in the light of theoretical explanations and practices to reveal the achievements, challenges, and future perspectives of PFM.
Taxing Immovable Property Revenue Potential And Implementation Challenges
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Author : Mr.John Norregaard
language : en
Publisher: International Monetary Fund
Release Date : 2013-05-29
Taxing Immovable Property Revenue Potential And Implementation Challenges written by Mr.John Norregaard and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-05-29 with Business & Economics categories.
The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth, and high score on fairness. It is, therefore, generally considered to be underutilized in most countries. This paper takes stock of the arguments for using real property taxation, and presents an updated data-set for high-and middle income countries to illustrate its use. It also reflects the renewed and widespread interest in property tax reform globally, and discusses the many policy and administrative issues that must be carefully considered as prerequisites for successful property tax reform.
Tax Fairness And Folk Justice
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Author : Steven M. Sheffrin
language : en
Publisher: Cambridge University Press
Release Date : 2013-10-31
Tax Fairness And Folk Justice written by Steven M. Sheffrin and has been published by Cambridge University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-10-31 with Business & Economics categories.
Much of the discussion of tax fairness today focuses on distribution - who gets what. But this is too limited a focus. To the average person, tax fairness means something else: primarily receiving benefits commensurate with the taxes one pays, being treated with basic respect by the law and the tax authorities, and respecting legitimate efforts to earn income. The average person is not totally indifferent to inequality, but concerns for redistribution are moderated by the extent to which income and wealth have been perceived to be earned through honest effort. This book demonstrates how an understanding of "folk justice" can deepen our understanding of how tax systems actually work and how they might potentially be reformed.