Integriertes Steuer Und Sozialsystem
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Integriertes Steuer Und Sozialsystem
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Author : Manfred Rose
language : de
Publisher: Springer-Verlag
Release Date : 2013-03-07
Integriertes Steuer Und Sozialsystem written by Manfred Rose and has been published by Springer-Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-03-07 with Business & Economics categories.
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 Kongresses "Integriertes Steuer- und Sozialsystem in der Zukunft" eine Fülle von Reformvorschlägen vorgelegt. Ihre in diesem Band veröffentlichten Beiträge richten sich auf Deutschlands Reformfähigkeit überhaupt, die Leitbilder eines zukünftigen Steuer- und Sozialsystems, ein möglichst einfaches und zugleich faires Steuersystem, ein generationengerechtes Rentensystem und die Integration von Steuer- und Transfersystem.
A Feasible Basic Income Scheme For Germany
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Author : Maximilian Sommer
language : en
Publisher: Springer
Release Date : 2016-03-01
A Feasible Basic Income Scheme For Germany written by Maximilian Sommer and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-03-01 with Political Science categories.
This book analyzes the consequences that would arise if Germany’s means-tested unemployment benefits were replaced with an unconditional basic income. The basic income scheme introduced is based on a negative income tax and calibrated to be both financially feasible and compatible with current constitutional legislation. Using data from the German Socio-Economic Panel (GSOEP) the author examines the impact of the reform on the household labor supply as well as on both poverty and inequality measures. It is shown that by applying reasonable values for both the basic income and the implied marginal tax rate imposed on earned incomes, efficiency gains can be reconciled with generally accepted value statements. Furthermore, as the proposal includes a universal basic income for families, child poverty could be reduced considerably. The estimates are based on the discrete choice approach to labor supply.
Integrierte Steuer Transfer Systeme F R Die Bundesrepublik Deutschland
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Author : Michael Hüther
language : de
Publisher: Duncker & Humblot
Release Date : 2022
Integrierte Steuer Transfer Systeme F R Die Bundesrepublik Deutschland written by Michael Hüther and has been published by Duncker & Humblot this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022 with Business & Economics categories.
The Politics Of Income Taxation
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Author : Steffen Ganghof
language : en
Publisher: ECPR Press
Release Date : 2006
The Politics Of Income Taxation written by Steffen Ganghof and has been published by ECPR Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with Business & Economics categories.
Marginal income tax rates in advanced industrial countries have fallen dramatically since the mid-1980s, but levels and progressivity of income taxation continue to differ strongly across countries. This study offers a new perspective on both observations. It blends theoretical inquiry with focused quantitative analysis and in-depth investigation of seven countries: Germany, Australia and New Zealand as well as Denmark, Finland, Norway and Sweden. The Politics of Income Taxation highlights the equity-efficiency tradeoffs that structure the politics of income taxation, and analyses how income taxes are embedded in broader tax systems. It explains the limited but enduring importance of political parties and democratic institutions. Finally, the study paints a nuanced picture of the role of globalisation and thus sheds light on the pros and cons of tax coordination at European and international levels.
Development Cooperation Evaluation And New Approaches
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Author : Heinz Ahrens
language : en
Publisher: Duncker & Humblot
Release Date : 2005-07-29
Development Cooperation Evaluation And New Approaches written by Heinz Ahrens and has been published by Duncker & Humblot this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005-07-29 with Business & Economics categories.
This volume represents some of the Proceedings of the Annual Meeting of the Research Committee on Development Economics (Ausschuss für Entwicklungsländer) of the German Economic Association (Verein für Socialpolitik) held in Cologne, Germany, in July 2004. The meeting focused on the effectiveness of, and new approaches in, development cooperation. Both issues have become increasingly important in recent years in view of the declining volume of budget funds allocated to development cooperation. The papers discussing the effectiveness of foreign aid shed new light on the issue at a crucial moment where economists have begun to question the recent consensus that the productivity of aid mainly depends on the recipient country's policy environment. As far as the contributions dealing with new approaches in development cooperation are concerned, these are centred on a closer integration of the private sector, by joint action with so-called lead firms in production networks on the one hand, and the mobilization of additional financial resources from international capital markets for bilateral development cooperation, on the other. The authors also make suggestions concerning critical aspects relevant for implementation. The last part of this volume is dedicated to an assessment of low-income countries' pension schemes based on the human capital approach.
Handbook On The Shadow Economy
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Author : Friedrich Schneider
language : en
Publisher: Edward Elgar Publishing
Release Date : 2011
Handbook On The Shadow Economy written by Friedrich Schneider and has been published by Edward Elgar Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Business & Economics categories.
This original and insightful handbook presents the latest research on the size and development of the shadow economy (also known as the black or underground economy), an integral component of the most developing and many developed countries' economies.
Tax Evasion And Tax Havens Since The Nineteenth Century
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Author : Sébastien Guex
language : en
Publisher: Springer Nature
Release Date : 2023-04-18
Tax Evasion And Tax Havens Since The Nineteenth Century written by Sébastien Guex and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2023-04-18 with History categories.
This collective book offers a panorama of the history of tax evasion, tax avoidance and tax havens from the nineteenth century to the present day, based on the latest research in contemporary history. It aims to show that this phenomenon is at the heart of global capitalism, partly as a response of the ruling classes to the rise of progressive taxation, but for other reasons too: notably the development of a powerful tax evasion and avoidance industry in different countries. The book argues that tax competition between states has stimulated the development of tax havens. It discusses the notion of the ‘tax haven’ and proposes a more rigorous concept - that of the ‘tax predator’. Finally, the book sheds light on the socio-political conflicts that have developed around tax evasion and the way in which states have fought against or tolerated the phenomenon.
Die Zinsbereinigte Gewinnsteuer Zgs
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Author : Daniel Zöller
language : de
Publisher: Mohr Siebeck
Release Date : 2011
Die Zinsbereinigte Gewinnsteuer Zgs written by Daniel Zöller and has been published by Mohr Siebeck this book supported file pdf, txt, epub, kindle and other format this book has been release on 2011 with Excess profits tax categories.
English summary: Political feasibility and international tax competition significantly restrict the scope for tax reforms aiming at production efficiency. The author presents an ACE-based reform proposal labeled Interest-Adjusted Profit Tax which is capable of achieving neutrality with respect to financial decisions, investment decisions and the choice of the firm's legal form. The proposal comprises changes in the German (corporate) income tax as well as the local business tax. In an extended neoclassical growth model, the author shows that the proposal fosters economic growth and leads to a socially optimal intertemporal capital allocation in the long run. Contrary to purely consumption-based tax systems, revenue from capital income taxation is strictly positive. Furthermore, the analysis identifies advantages of the Interest-Adjusted Profit Tax compared to two recent dual income tax proposals. German description: Mit der Zinsbereinigten Gewinnsteuer entwickelt Daniel Zoller einen Reformvorschlag, der trotz enger politischer und internationaler Restriktionen Finanzierungs-, Investitions- und Rechtsformneutralitat sicherzustellen vermag. Die steuersystematisch konsistente Ausarbeitung des ZGS-Steuersystems erstreckt sich uber die Einkommen- und Korperschaftsteuer bis zur Gewerbesteuer als Bestandteil eines schlussigen Gemeindesteuersystems. Als zweite kommunale Ertragsteuer sollen die Gemeinden mittelfristig eine kommunale Burgersteuer mit Hebesatzrecht erhalten. In einem erweiterten neoklassischen Wachstumsmodell weist der Autor positive Wachstumseffekte und das Erreichen einer langfristig optimalen intertemporalen Kapitalallokation nach. Im Unterschied zu rein konsumorientierten Steuersystemen erzielt die ZGS dabei Aufkommen aus der Kapitaleinkommensbesteuerung. Die Modellanalyse zeigt zudem Vorteile des ZGS-Systems im Vergleich zu zwei aktuellen Vorschlagen fur eine Duale Einkommensteuer auf.
Regulation Institutions And The Law
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Author : Jaivir Singh
language : en
Publisher: Berghahn Books
Release Date : 2007
Regulation Institutions And The Law written by Jaivir Singh and has been published by Berghahn Books this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007 with Business & Economics categories.
A Large Body Of Standard Literature On Regulation Has Grown Organically In Response To The Markets In The United States And Western Europe. The Twelve Papers In Regulation, Institutions And The Law Try To Understand The Specific Context Within Which Regulation Has Unfolded In A Country Like India, Which Is Different In Many Ways From That Of The United States And Western Europe. The Volume Also Dwells On How These Regulatory Issues Flow Across National Boundaries And Affect The International Arena In This Age Of Globalization. Jaivir Singh Teaches At The Centre For The Study Of Law And Governance, Jawaharlal Nehru University, New Delhi. He Has Published Articles On The Economics Of Labour Law, Competition Policy, Regulation, Legal Procedure, Judicial Activism And Separation Of Powers, And Is The Author Of 'Central Government Policies: Interface With Competition Policy Objectives' In Pradeep S. Mehta Ed., Towards A Functional Competition Policy For India (Jaipur: Cuts International 2005).
A Theory Of Intergenerational Justice
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Author : Joerg Chet Tremmel
language : en
Publisher: Routledge
Release Date : 2009-12-01
A Theory Of Intergenerational Justice written by Joerg Chet Tremmel and has been published by Routledge this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009-12-01 with Law categories.
The appeal to 'our obligations to future generations' is one of the most forceful, emotional and effective arguments available to politicians and citizens and is the cornerstone of all modern policies aimed at sustainable development. Yet, the exact nature and extent of these obligations are unclear - who owes what to whom, exactly, and why? This highly accessible book provides an extensive and comprehensive overview of current research and theory about why and how we should protect future generations. It exposes how and why the interests of people today and those of future generations are often in conflict and what can be done. It rebuts critical concepts such as Parfits' 'non-identity' paradox and Beckerman's denial of any possibility of intergenerational justice. The core of the book is the lucid application of a 'veil of ignorance' to derive principles of intergenerational justice which show that our duties to posterity are stronger than is often supposed. Tremmel's approach demands that each generation both consider and improve the well-being of future generations. To measure the well-being of future generations Tremmel employs the Human Development Index rather than the metrics of utilitarian subjective happiness. The book thus answers in detailed, concrete terms the two most important questions of every theory of intergenerational justice: 'what to sustain' and 'how much to sustain?' Ultimately this book provides a theory of intergenerational justice that is both intellectually robust and practical with wide applicability to law, policy, economics, climate change and all other contexts that affect future generations.