Methodologische Ad Quanz Von Steuerwirkungstheorien
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Methodologische Ad Quanz Von Steuerwirkungstheorien
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Author : Hendrik Sander
language : de
Publisher: Springer Gabler
Release Date : 2018-04-03
Methodologische Ad Quanz Von Steuerwirkungstheorien written by Hendrik Sander and has been published by Springer Gabler this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-03 with Business & Economics categories.
Hendrik Sander nimmt eine erkenntniskritische Analyse neoklassischer Steuerwirkungstheorie vor, entwickelt eine abweichende evolutorische Steuerwirkungstheorie und prüft beide Ansätze anhand übergeordneter wissenschaftstheoretischer Maßstäbe. Erkenntnis- und handlungstheoretisch fundiert kritisiert er das Kapitalwertmodell nach Steuern und seine stochastischen Modifizierungen. Er entwickelt als mögliche Alternative eine evolutorische Steuerwirkungstheorie, die nicht auf neoklassischen Prämissen basiert und die auch solche empirischen Phänomene erklärt, für die die neoklassische Steuerwirkungstheorie keine Erklärung anbietet. Schließlich prüft der Autor beide Ansätze im Vergleich zueinander anhand von Lakatos Methodologie wissenschaftlicher Forschungsprogramme.
Loose Leaf For Financial Reporting Analysis
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Author : Fred Mittelstaedt
language : en
Publisher: McGraw-Hill Education
Release Date : 2017-02-08
Loose Leaf For Financial Reporting Analysis written by Fred Mittelstaedt and has been published by McGraw-Hill Education this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-02-08 with Business & Economics categories.
For the first time, Revsine's Financial Reporting & Analysis will feature Connect, the premier digital teaching and learning tool that allows instructors to assign and assess course material. Financial Reporting & Analysis (FR&A) by Revsine/Collins/Johnson/Mittelstaedt emphasizes both the process of financial reporting and the analysis of financial statements. This book employs a true "user" perspective by discussing the contracting and decision implications of accounting, helping readers understand why accounting choices are so important and to whom they matter. Revsine, Collins, Johnson, and Mittelstaedt train their readers to be good financial detectives by enabling them to read, use, and interpret the statements. Most importantly, FR&A helps students understand how and why managers can utilize the flexibility in GAAP to adapt the numbers for their own purposes.
Judicial Review Of Administrative Discretion In The Administrative State
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Author : Jurgen de Poorter
language : en
Publisher: Springer
Release Date : 2019-06-07
Judicial Review Of Administrative Discretion In The Administrative State written by Jurgen de Poorter and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-06-07 with Law categories.
This book deals with one of the greatest challenges for the judiciary in the 21st century. It reflects on the judiciary’s role in reviewing administrative discretion in the administrative state; a role that can no longer solely be understood from the traditional doctrine of the Trias Politica. Traditionally, courts review acts of administrative bodies implying a degree of discretion with quite some restraint. Typically it is reviewed whether the decision is non-arbitrary or whether there is no manifest error of assessment. The question arises though as to whether the concern regarding ensuring the non-arbitrary character of the exercise of administrative power, which is frequently performed at a distance from political bodies, goes far enough to guarantee that the administration exercises its powers in a legitimate way. This publication searches for new modes of judicial review of administrative discretion exercised in the administrative state. It links state-of-the-art academic research on the role of courts in the administrative state with the daily practice of the higher and lower administrative courts struggling with their position in the evolving administrative state. The book concludes that with the changing role and forms of the administrative state, administrative courts across the world and across sectors are in the process of reconsidering their roles and the appropriate models of judicial review. Learning from the experiences in different sectors and jurisdictions, it provides theoretical and empirical foundations for reflecting on the advantages and disadvantages of different models of review, the constitutional consequences and the main questions that deserve further research and debate. Jurgen de Poorter is professor of administrative law at Tilburg University and deputy judge in the District Court of The Hague. Ernst Hirsch Ballin is distinguished university professor at Tilburg University, professor in human rights law at the University of Amsterdam, and president of the T.M.C. Asser Institute for International and European Law. He is also a member of the Scientific Council for Government policy (WRR). Saskia Lavrijssen is professor of Economic Regulation and Market Governance of Network Industries at Tilburg University.
Rule Of Law Human Rights And Judicial Control Of Power
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Author : Rainer Arnold
language : en
Publisher: Springer
Release Date : 2017-05-16
Rule Of Law Human Rights And Judicial Control Of Power written by Rainer Arnold and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-05-16 with Law categories.
Judicial control of public power ensures a guarantee of the rule of law. This book addresses the scope and limits of judicial control at the national level, i.e. the control of public authorities, and at the supranational level, i.e. the control of States. It explores the risk of judicial review leading to judicial activism that can threaten the principle of the separation of powers or the legitimate exercise of state powers. It analyzes how national and supranational legal systems have embodied certain mechanisms, such as the principles of reasonableness, proportionality, deference and margin of appreciation, as well as the horizontal effects of human rights that help to determine how far a judge can go. Taking a theoretical and comparative view, the book first examines the conceptual bases of the various control systems and then studies the models, structural elements, and functions of the control instruments in selected countries and regions. It uses country and regional reports as the basis for the comparison of the convergences and divergences of the implementation of control in certain countries of Europe, Latin America, and Africa. The book’s theoretical reflections and comparative investigations provide answers to important questions, such as whether or not there are nascent universal principles concerning the control of public power, how strong the impact of particular legal traditions is, and to what extent international law concepts have had harmonizing and strengthening effects on internal public-power control.
Regulating New Technologies In Uncertain Times
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Author : Leonie Reins
language : en
Publisher: Springer
Release Date : 2019-03-21
Regulating New Technologies In Uncertain Times written by Leonie Reins and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-21 with Law categories.
This book deals with questions of democracy and governance relating to new technologies. The deployment and application of new technologies is often accompanied with uncertainty as to their long-term (un)intended impacts. New technologies also raise questions about the limits of the law as the line between harmful and beneficial effects is often difficult to draw. The volume explores overarching concepts on how to regulate new technologies and their implications in a diverse and constantly changing society, as well as the way in which regulation can address differing, and sometimes conflicting, societal objectives, such as public health and the protection of privacy. Contributions focus on a broad range of issues such as Citizen Science, Smart Cities, big data, and health care, but also on the role of market regulation for new technologies.The book will serve as a useful research tool for scholars and practitioners interested in the latest developments in the field of technology regulation. Leonie Reins is Assistant Professor at the Tilburg Institute for Law, Technology, and Society (TILT) in The Netherlands.
The Future Of The Law Of The Sea
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Author : Gemma Andreone
language : en
Publisher: Springer
Release Date : 2017-03-30
The Future Of The Law Of The Sea written by Gemma Andreone and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-03-30 with Law categories.
This book is open access under a CC BY-NC 4.0 license. It explores the diverse phenomena which are challenging the international law of the sea today, using the unique perspective of a simultaneous analysis of the national, individual and common interests at stake. This perspective, which all the contributors bear in mind when treating their own topic, also constitutes a useful element in the effort to bring today’s legal complexity and fragmentation to a homogenous vision of the sustainable use of the marine environment and of its resources, and also of the international and national response to maritime crimes.The volume analyzes the relevant legal frameworks and recent developments, focusing on the competing interests which have influenced State jurisdiction and other regulatory processes. An analysis of the competing interests and their developments allows us to identify actors and relevant legal and institutional contexts, retracing how and when these elements have changed over time.
The Impact Of Labor Taxes On Labor Supply
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Author : Richard Rogerson
language : en
Publisher: AEI Press
Release Date : 2010-06-16
The Impact Of Labor Taxes On Labor Supply written by Richard Rogerson and has been published by AEI Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-06-16 with Business & Economics categories.
As the Bush-era tax cuts are set to expire in 2010, ambitious health care legislation is moving through Congress, and entitlement programs are growing at unsustainable rates, U.S. policymakers face important questions about the optimal size and scope of federal spending. The federal government finances its spending through labor taxes, including taxes on income, payroll, and consumption-taxes that generate significant disincentives for employment. In Taxes, Transfers, and Labor Supply: An International Perspective, Richard Rogerson contends that the unintended consequences of increased labor taxes would be too large for policymakers to ignore. Rogerson compares fifty years of time series data from the United States and fourteen other OECD countries. He finds that a 10 percentage point increase in the tax rate on labor leads to a 10 to 15 percent decrease in hours of work. Even a 5 percent decrease in hours worked would mean a decline in labor market productivity equating to a serious recession. But, whereas recessions are temporary, changes in government spending patterns have permanent repercussions. Although government spending provides citizens with many important benefits, these benefits must be weighed against the disincentivizing effects of increased labor taxes. Policymakers who fail to account for this decrease in labor productivity risk expanding government programs beyond the economy's ability to support them.
Contemporary Issues In Human Rights Law
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Author : Yumiko Nakanishi
language : en
Publisher: Springer
Release Date : 2017-10-05
Contemporary Issues In Human Rights Law written by Yumiko Nakanishi and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017-10-05 with Law categories.
This book is published open access under a CC BY-NC-ND 4.0 license. This book analyzes issues in human rights law from a variety of perspectives by eminent European and Asian professors of constitutional law, international public law, and European Union law. As a result, their contributions collected here illustrate the phenomenon of cross-fertilization not only in Europe (the EU and its member states and the Council of Europe), but also between Europe and Asia. Furthermore, it reveals the influence that national and foreign law, EU law and the European Convention on Human Rights, and European and Asian law exert over one another. The various chapters cover general fundamental rights and human rights issues in Europe and Asia as well as specific topics regarding the principles of nondiscrimination, women’s rights, the right to freedom of speech in Japan, and China’s Development Banks in Asia. Protection of human rights should be guaranteed in the international community, and research based on a comparative law approach is useful for the protection of human rights at a higher level. As the product of academic cooperation between ten professors of Japanese, Taiwanese, German, Italian, and Belgian nationalities, this work responds to such needs.
Water Policy In Chile
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Author : Guillermo Donoso
language : en
Publisher: Springer
Release Date : 2018-04-27
Water Policy In Chile written by Guillermo Donoso and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-04-27 with Law categories.
This book offers a detailed examination of the main sources of Chile’s water, its principle consumers, the gap between supply and demand, hydrological droughts, and future projected impacts of climate change. It describes, analyzes and evaluates the performance of water policies, laws and institutions, identifies the main challenges that Chile needs to face and derives lessons learnt from Chile’s reform experience. Expert contributors discuss such topics as Chile’s water policy, and the reasoning which explains its policy reform. The book presents and evaluates the performance of the legal and institutional framework of water resources. It also describes efforts to meet actual demands for water by augmenting supplies with groundwater management, waste water re-use and desalination and improve the state of water ecosystems. The last chapter presents the editor’s assessment and conclusions. The case of Chile is illustrative of a transition from command and control to market based management policies, where economic incentives play a significant role in water management.
Resettlement Of Displaced Persons On The Thai Myanmar Border
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Author : Benjamin Harkins
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-11-25
Resettlement Of Displaced Persons On The Thai Myanmar Border written by Benjamin Harkins and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-11-25 with Law categories.
This book is one of four volumes on a major empirical migration study by leading Thai migration specialists from Chulalongkorn University (Bangkok) for the United Nations Development Programme (UNDP). The camps on the Thai–Myanmar border are the result of the world’s largest resettlement program. However, despite large-scale financial and human resource engagement, little research exists on how successful this resettlement has been. This book provides the first insight on how realistic the policy recommendations are for a durable solution for refugees at the borders. Practitioners and policymakers from governments, international organizations and NGOs will benefit from its findings. The volume is also helpful for anyone studying forced migration and its denouement in the age of globalization.