Das Buch beschaftigt sich mit der politischen OEkonomie der Staatsverschuldung und untersucht die Grunde exzessiver Staatshaushaltsdefizite. Mittlerweile hat sich unter Wissenschaftlern die Erkenntnis durchgesetzt, dass das Ausmass der Staatsverschuldung auf jenes institutionelle Gefuge zuruckzufuhren ist, das Einfluss auf die Schuldenaufnahme nimmt. Wahrend die Theorierichtung der electoral institutionalists die Wahlsysteme als ausschlaggebend betrachtet, legen die fiscal institutionalists die Prioritat auf die Regierungsinstitutionen, in denen der jahrliche Staatshaushalt gestaltet wird. Erdem Kilic veranschaulicht den Einfluss von politoekonomischen Prozessen und die Gestaltung von Budgetinstitutionen auf die Hoehe der Staatsverschuldung.

This is the 10th edition of John Tiley’s classic textbook on revenue law, covering the UK tax system, income tax, capital gains tax, inheritance tax and corporation tax, as well as incorporating sections dealing with international and European tax, savings, charities, and - new to this edition - value added tax and stamp duties. The new edition has been comprehensively revised and fully updated with the latest case law, statutory and other developments, including the Finance Act 2021. The book’s companion website provides bonus chapters on investment intermediaries, pensions, charities, and the UK’s value added tax and stamp duties. The companion website will also supply annual updates to the print edition as well as study questions to help students navigate this complex subject. The book is designed for students taking modules in tax law in the final year of their law degree, or for more advanced courses. It is also a valuable resource for academics and professionals in the field. It provides an account of the rules as well as citation of the relevant literature from legal periodicals and some discussion of, or reference to, the background material in terms of policy, history or other countries’ tax systems to give readers a contextual overview of the subject. Accompanying online resources for this title can be found at bloomsbury.pub/tileys-revenue-law. These resources are designed to support teaching and learning when using this textbook and are available at no extra cost.

Im Mittelpunkt dieses essentials steht die anschauliche und fundierte Darstellung gesetzlicher Regelungen im Reisekostenrecht (inkl. Bundesreisekostengesetz). Zahlreiche Beispiele bringen dem Leser, der im Vorfeld noch nichts oder wenig mit dieser Materie zu tun hatte oder sich schnell einen Einblick in die aktuelle Zahlenwelt verschaffen moechte, die Zusammensetzung der Reisekosten (z.B. Fahrtkosten, Verpflegungsmehraufwendungen, Reisenebenkosten) nahe. Das essential ersetzt nicht die Kommunikation mit dem Steuerberater, sondern unterstutzt den Angestellten dabei, aktuelle Grundkenntnisse im Reisekostenrecht zu erwerben bzw. diese zu vertiefen. Ziel ist es, die erworbenen Kenntnisse in der Praxis sicher anwenden zu koennen.

Die Aktionarsstruktur deutscher boersennotierter Gesellschaften andert sich drastisch. Weltweit nimmt der Shareholder Activism zu. Die Europaische Union hat den Wert einer aktiven Eigentumerschaft erkannt. Die Aktionarsrechterichtlinie setzte der deutsche Staat mit dem ARUG II um. Die Publikation untersucht, ob Dialoge zwischen Investoren und dem Aufsichtsrat rechtlich zulassig sind. Es findet ein Rechtstransfer der angelsachsischen Regelungen vom UKCGC auf den DCGK statt. Der Autor schlagt erganzende Formulierungen fur die Anregung A.3 DCGK vor und entwirft eine Kommunikationsordnung. Wichtig ist nicht nur, ob Investorendialoge rechtlich erlaubt sind, sondern auch, wie sie real durchzufuhren sind. Dabei ist insbesondere die Frage relevant, wie die Arbeitnehmerseite einzubeziehen ist.

Dieses Buch enthalt die erweiterten Referate eines interdisziplinaren Workshops zum Thema "Reformbedarf im Krankenhaus- und Arzneimittelbereich nach der Wahl" im Rahmen der Bad Orber Gesprache 2017. Vertreter des Deutschen Bundestages, des Gemeinsamen Bundesausschusses, des GKV-Spitzenverbandes, der Krankenhauser, der pharmazeutischen Industrie und der Wissenschaft behandeln Aspekte der Krankenhaus- und der ambulanten Notfallversorgung sowie von Reformen im Arzneimittelbereich.

Die gesellschaftsrechtliche Beurteilung, ob die Drittanstellung von Vorstandsmitgliedern zulassig ist oder nicht, ist ein Thema von hohem theoretischen Reiz und grosser praktischer Bedeutung. Ausgehend von der Darstellung, welche Formen von Drittanstellungen in der Praxis anzutreffen sind, widmet sich dieser Band der Vereinbarkeit der Drittanstellung mit der aktienrechtlichen Kompetenzordnung und den mit der Drittanstellung einhergehenden Interessenkonflikten sowie der Frage, ob die Drittanstellung zu Pflichtenkollisionen fuhren kann. Der Autor geht auch der Frage nach, ob und unter welchen Voraussetzungen eine Drittvergutung mit dem Aktienrecht vereinbar ist. Im UEbrigen behandelt er ausgewahlte Probleme der Drittanstellung, wie etwa die Frage, ob der Drittanstellung ein Arbeitsvertrag zugrunde liegen kann.

Seventy-five percent of Americans claim religious affiliation, which can impact their taxpaying responsibilities. In this illuminating book, Samuel D. Brunson describes the many problems and breakdowns that can occur when tax meets religion in the United States, and shows how the US government has too often responded to these issues in an unprincipled, ad hoc manner. God and the IRS offers a better framework to understand tax and religion. It should be read by scholars of religion and the law, policymakers, and individuals interested in understanding the implications of taxation on their religious practices.

This book examines tax incentives for investors in start-up companies through a critical analysis of Australia's early-stage investors (ESI) program, and a comparison of that program with the United Kingdom's Seed Enterprise Investment Scheme (SEIS) upon which it is loosely modelled. It discusses the importance of innovation and the special role that venture capital plays in supporting start-ups, and explains the policy rationale for introducing the ESI program as well as dissecting its technical requirements in detail. Special attention is devoted to the program's 'early stage' and 'innovation' requirements, which are crucial for determining whether a start-up qualifies for the tax incentives. The book is the first in-depth scholarly legal analysis of the ESI program and the first occasion it has been compared and contrasted with a foreign program. The comparative discussion of the ESI program with the SEIS program enables the authors to make suggestions for reforms to the ESI program so that it can better achieve its policy objectives. The fact that the book includes reform suggestions makes it particularly interesting for policy makers. It is also of broad relevance to legal and finance scholars and students as well as entrepreneurs, angels, venture capitalists and their advisors.

"The Theory of Taxation and Public Economics" presents a unified conceptual framework for analyzing taxation--the first to be systematically developed in several decades. An original treatment of the subject rather than a textbook synthesis, the book contains new analysis that generates novel results, including some that overturn long-standing conventional wisdom. This fresh approach should change thinking, research, and teaching for decades to come.

Building on the work of James Mirrlees, Anthony Atkinson and Joseph Stiglitz, and subsequent researchers, and in the spirit of classics by A. C. Pigou, William Vickrey, and Richard Musgrave, this book steps back from particular lines of inquiry to consider the field as a whole, including the relationships among different fiscal instruments. Louis Kaplow puts forward a framework that makes it possible to rigorously examine both distributive and distortionary effects of particular policies despite their complex interactions with others. To do so, various reforms--ranging from commodity or estate and gift taxation to regulation and public goods provision--are combined with a distributively offsetting adjustment to the income tax. The resulting distribution-neutral reform package holds much constant while leaving in play the distinctive effects of the policy instrument under consideration. By applying this common methodology to disparate subjects, "The Theory of Taxation and Public Economics" produces significant cross-fertilization and yields solutions to previously intractable problems.

The authoritative guide for navigating tax time, completely revised and updated for 2023-2024 With 200,000+ total copies sold, Lower Your Taxes - BIG TIME! has helped hundreds of thousands of taxpayers save money for 20 years. Now refreshed for 2023-2024, this go-to guide is more topical than ever and includes all the current information you need to know about the latest changes in tax code. The ninth edition of Lower Your Taxes - BIG TIME! shows you how to save thousands of dollars-legally and ethically!-during tax time. It offers proven methods for taking advantage of the tax system to get a yearly subsidy of $5,000 or more back from the IRS-and bulletproof your records forever. Key topics include: Advice on properly documenting any business deduction Tips on starting a home-based business Turning tuition, entertainment, orthodontia, and other expenses into huge deductions The new standard deduction for married couples Changes to business meal and lease deductions, vehicle purchases, and Health FSA contributions Known for his engaging, humorous writing style, Botkin is a renowned expert who has worked for the IRS in multiple capacities; he knows the tax code inside and out. Whether you're a consultant, small-business owner, independent contractor, or just an individual seeking to protect your hard-earned nest egg, Lower Your Taxes - BIG TIME! provides everything you need to make next tax season painless, both emotionally and financially.

Verschiedene europaische Richtlinien verpflichten Unternehmer, Anbieter und Versicherer, ihre Kunden vor Vertragsschluss uber das auf den Vertrag objektiv anwendbare Recht oder uber eine in den AGB enthaltene Rechtswahlklausel zu informieren. Der Autor setzt sich umfassend mit diesen kollisionsrechtsbezogenen Informationspflichten auseinander. Er zeigt nicht nur den Bestand der Informationspflichten auf, sondern setzt diese in einen kollisionsrechtlichen Kontext. Das Buch untersucht zudem den notwendigen Inhalt und den Umfang der Informationspflichten sowie die Rechtsfolgen bei deren Verletzung und beleuchtet das Verhaltnis der Informationspflichten zu Rechtswahlklauseln in AGB.

This volume presents six new studies on current topics in taxation and government spending. The first study looks at the costs of income tax filing, which have risen over time because of the numerous tax forms families have to fill out when filing their taxes and because of increased costs of itemizing deductions, and explores ways to simplify filing and reduce those costs. The second study investigates the design of income tax schedules when there is uncertainty about the way taxation affects household behavior. The third study provides new and comprehensive estimates of the impact of the US Earned Income Tax Credit on the employment of low-income men and women, finding that the large majority of the various expansions of that credit over the last forty years have increased employment of single mothers. The fourth study reviews the structure of business taxation in China and describes a number of tax distortions and potential inefficiencies in the system. The next paper considers how the Affordable Care Act has affected the health insurance and labor market choices of individuals who are between the ages of 60 and 64, and it finds increases in insurance coverage and reductions in employment for some groups. The last study considers how reimbursement rates for health care providers under various government insurance programs affect providers' willingness to take on new patients and expand their patient capacity.

Eine Vielzahl von deutschen Familienunternehmen ist in der Rechtsform von Kapitalgesellschaften organisiert. Der familiare Gesellschafterkreis internationalisiert sich seit Jahren in vielen dieser Unternehmen mit zunehmender Geschwindigkeit. Dem hieraus drohenden Verlust des Besteuerungsrechts versucht der Gesetzgeber mit sogenannten "Treaty-Overrides" zu begegnen. Ein solcher liegt auch im Rahmen von 50i EStG vor. Vor diesem Hintergrund unterzieht der Autor 50i EStG einer kritischen steuerjuristischen Untersuchung anhand zuvor erarbeiteter rechtlicher Vorgaben sowie einer Steuerwirkungsanalyse mit Fokus auf die Belastungs- und Entscheidungswirkungen fur ausgewahlte Zuzugsstaaten anhand zuvor erarbeiteter wirtschaftlicher Vorgaben. Die Arbeit schliesst mit AEnderungsvorschlagen an den Gesetzgeber.

Wirtschaftsstrafverfahren in jungerer Zeit haben zu einer verstarkten Diskussion uber die strafrechtlichen Risiken fur Unternehmensleiter und Aufsichtspersonen wegen fehlender oder defizitarer Compliance gefuhrt. Der Autor verfolgt in diesem Kontext das Anliegen, die Bedeutung des 130 OWiG und hier insbesondere die Inhalte des Tatbestandsmerkmals "erforderliche Aufsichtsmassnahmen" zu bestimmen und fur die Ausgestaltung eines wirksamen Compliance Systems in Unternehmen nutzbar zu machen. Dies geschieht vor dem Hintergrund verfassungsrechtlicher Vorgaben und umfasst unter anderem auch Fragen der Erforderlichkeit eines Compliance-Beauftragten, eines Whistleblowing-Systems und von Unternehmensrichtlinien.

Dieses Werk befasst sich mit 87 Abs. 2 AktG, einer Vorschrift, die in ihrer jetzigen Form im Zuge der Finanzkrise durch das so genannte VorstAG eingefuhrt wurde und in der Literatur zum Teil auf erhebliche Ablehnung gestossen ist. Sie steht im Kontext des Prozesses zunehmender Verrechtlichung des Bereichs der aktienrechtlichen Vorstandsvergutung. Der Autor zeigt auf, inwieweit die Vorschrift in einem Spannungsverhaltnis zur allgemeinen Zivilrechtsdogmatik steht und entwickelt daraus ein eigenes, restriktives Normverstandnis. Er bettet seine Ausfuhrungen und Ansatze dabei in eine ausfuhrliche Darstellung aktienrechtlicher Grundlagen ein.

Many clients and businesses are highly focused on the impact of taxes and tax rates on their bottom line. President Trump and Congress's passage of the Tax Cuts and Jobs Act brought unhappy surprises to many taxpayers accustomed to getting tax refunds. Make sure your clients are protecting themselves from higher taxes. Completely updated for tax law changes and Tax Court decisions, this book will bring you up to date on the latest strategies that will preserve your clients' wealth and ensure your role as a trusted adviser to your clients. Get the latest techniques for building and conserving wealth through proactive tax-planning and investment strategies. Key topics covered include; Sales of capital gain assets and real property Planning for employer stock options, employer stock held in retirement accounts, and restricted stock Maximizing tax benefits for personal residence transactions Tax-planning opportunities with vacation homes, timeshares, and co-ownership arrangements Planning for divorce Tax-saving tips for self-employed clients Tax-smart college financing strategies

Karin Nickenig befasst sich in diesem essential mit der Zusammensetzung des Anlagevermoegens sowie der Zugangs- und Folgebewertung von Anlagegutern. Der Band ermoeglicht einen schnellen UEberblick hinsichtlich moeglicher Abschreibungen. Die Betrachtung von Geringwertigen Wirtschaftsgutern und relevanten Vorschriften zur Umsatzsteuer/Vorsteuer ist ein weiterer wesentlicher Bestandteil dieser Lekture.

This book analyzes shifting international taxation strategies in pursuit of tax nomads, individuals and companies who minimize their tax obligations among multiple countries. Focusing on the efforts of the United States, the collective endeavours of the European Union and the global initiative of the OECD under G20 guidance, it investigates their attempts to understand and control the mechanisms employed by such nomads. The author directs particular attention to intellectual property, used by multinational corporations to move income from high-tax to low-tax locations. Contrary to claims that globalization hinders tax collection, Vlcek argues that state sovereignty and state power remain the defining characteristic of international taxation. The EU and OECD in turn, he concludes, are leveraging cooperation with the US to force other countries to share taxpayer information with them. This significant work will interest economists, political scientists and tax experts.

This book covers all major topics in international tax law, ranging from permanent establishments and capital gains to the taxation of royalties and technical services, transfer pricing, and General Anti-Avoidance Legislation. It also highlights the Indian "story" of status vs. contract by examining four areas of controversy: permanent establishments, FTS (Fees for Technical Services) & Royalty, capital gains, and transfer pricing. The book approaches the subject of international taxation from two opposing yet related perspectives. One is the tax planning perspective, which involves contracts entered into by individuals and companies; the other is that of state regulation through increasingly complex legislation. The area of permanent establishments demonstrates the dominance of contracts over status, at least with respect to Indian tax law. However, some recent judicial decisions in this area demonstrate the susceptibility of contracts to status-related arguments. The areas of FTS & Royalty as well as those of capital gains and transfer pricing demonstrate the Indian government's attempts to establish, through legislation, the dominance of status over contracts. Whereas traditional textbooks on international tax law focus on the legal technicalities of tax legislation, this book provides tax scholars and lawyers with an understanding of tax planning and tax legislation side by side in each chapter, specifying the respective kind of actual or anticipated tax planning activity that in turn prompted a legislative response. As such, it offers readers a contextual and practical introduction to the complexities of international tax law, as well as an in-depth analysis of the latest debates and controversies in this area.

It is increasingly argued that bargaining between citizens and governments over tax collection can provide a foundation for the development of responsive and accountable governance in developing countries. However, while intuitively attractive, surprisingly little research has captured the reality and complexity of this relationship in practice. This book provides the most complete treatment of the connections between taxation and accountability in developing countries, providing both new evidence and an invaluable starting point for future research. Drawing on cross-country econometric evidence and detailed case studies from Ghana, Kenya and Ethiopia, Wilson Prichard shows that reliance on taxation has, in fact, increased responsiveness and accountability by expanding the political power wielded by taxpayers. Critically, however, processes of tax bargaining have been highly varied, frequently long term and contextually contingent. Capturing this diversity provides novel insight into politics in developing countries and how tax reform can be designed to encourage broader governance gains.