Mit der Einfuhrung des "Gesetzes zur Foerderung der Mediation und anderer Verfahren der aussergerichtlichen Konfliktbeilegung" wurde in Deutschland auch das Guterichterverfahren an den Gerichten implementiert. Die Autorin untersucht, inwiefern das Guterichterverfahren die aussergerichtliche Mediation erganzt oder ihr als Konkurrenz gegenubersteht. Nach einem UEberblick uber beide Verfahrensarten diskutiert sie insbesondere die wichtigen Punkte der Freiwilligkeit der Teilnahme, die Vertraulichkeit der beiden Verfahren sowie die Ausbildungsqualitat und stellt die Kosten beider Verfahren gegenuber. Sie macht rechtspolitische Vorschlage, um sowohl die aussergerichtliche wie auch das Guterichterverfahren bekannter zu machen.

Dieses Essential bietet eine systematische und auch fur den Laien verstandliche Einfuhrung in die Grundlagen der komplexen Besteuerung von Dividendenausschuttungen und anderen Kapitaleinkunften aus dem In- und Ausland. Die wesentlichen ertragsteuerlichen Implikationen fur unbeschrankt steuerpflichtige naturliche Personen, Personengesellschaften sowie Koerperschaften werden in den Blick genommen. Dabei profitieren die Leser*innen von den ubersichtlichen Erlauterungen, praxisnahen Anmerkungen und Hinweisen.

Die Diskussion uber die Gewahrung eines staatlich garantierten Mindesteinkommens hat in den letzten Jahren wieder an Starke gewonnen. Die Absicherung einer solchen Existenzgrundlage soll in Form eines Grundeinkommens erfolgen. Mit Hilfe solcher Radikalmodelle verfolgen verschiedene politische und gesellschaftliche Gruppierungen ganzlich unterschiedliche Zielvorstellungen. Allerdings werden unter dem Begriff 'Grundeinkommen' erheblich voneinander abweichende Modelle verstanden. Joachim Weeber analysiert die Auswirkungen verschiedener Ausgestaltungsalternativen vor allem auf den Arbeitsmarkt, aber auch auf Konjunktur und Einkommensverteilung. Aspekte einer Bedurftigkeitsprufung, die Hoehe eines Grundeinkommens sowie die gewahlten Finanzierungsvarianten sind hier entscheidend. Eine UEbersicht uber moegliche Massnahmen innerhalb des bestehenden Systems der sozialen Sicherung zeigt Wege zu einer Sicherung der Existenzgrundlage ohne Radikalreformen auf.

Wirtschaftliche Krisenzeiten koennen dem Management Anreize geben, die rechnungslegungsbasierte Kommunikation des Unternehmens zu beeinflussen. Die zunehmende Digitalisierung hat in den vergangenen Jahren neue Moeglichkeiten fur die Analyse und den Nachweis des eingesetzten bilanzpolitischen Instrumentariums eroeffnet. Der Autor fuhrt auf Basis eines triangulatorischen Ansatzes eine umfassende Analyse der mehrperiodigen bilanzpolitischen Einflussnahme mittelstandischer Unternehmen vor einer Insolvenz durch. Zu diesem Zweck erfolgt nach einer modelltheoretischen Potenzialanalyse eine qualitative und quantitative empirische Untersuchung der eingesetzten Bilanzpolitik. Die Ergebnisse der Arbeit dienen Lehrenden und Forschenden wie auch Entscheidungstragern im deutschen Mittelstand.

Dieses renommierte Grundlagenlehrbuch macht auf anschauliche Weise mit dem gesamten Lebenszyklus einer Immobilie vertraut. Fundiert vermittelt es Studierenden und Lehrenden die fur das stark expandierende Fachgebiet notwendigen oekonomischen, juristischen und steuerlichen Kenntnisse. Es eignet sich auch bestens als Nachschlagewerk fur Dozenten sowie fur Fach- und Fuhrungskrafte in immobilienwirtschaftlichen Unternehmen. Die 10. Auflage wurde im Zuge der Baurechtsnovelle uberarbeitet und aktualisiert. Die umfassenden AEnderungen im Baurecht, die mit dem Gesetz zur Reform des Bauvertragsrechts und zur AEnderung der kaufrechtlichen Mangelhaftung Anfang 2018 in Kraft getreten sind, wurden vollstandig berucksichtigt. Auch die veranderten Regelungen aus dem Gesetz zur Modernisierung des Rechts der Umweltvertraglichkeitsprufung vom Juli 2017 sind eingeflossen sowie die Aktualisierungen in der Baunutzungsverordnung. Das bewahrte methodische Konzept der Orientierung am Lebenszyklus der Immobilie wurde beibehalten.

What began as a relatively localized crisis in Greece in early 2010 soon escalated to envelop Ireland and Portugal. By the second half of 2011, the contagion had spread to the far larger economies of Italy and Spain. In mid-September the Peterson Institute and Bruegel hosted a conference designed to contribute to the formulation of policies that could help resolve the euro area debt crisis. This volume presents the conference papers; several are updated through end-2011. European experts examine the political context in Greece (Loukas Tsoukalis), Ireland (Alan Ahearne), Portugal (Pedro Lourtie), Spain (Guillermo de la Dehesa), Italy (Riccardo Perissich), Germany (Daniela Schwarzer), and France (Zaki Laidi). Lessons from past debt restructurings are then examined by Jeromin Zettelmeyer (economic) and Lee Buchheit (legal). The two editors separately consider the main current policy issues: debt sustainability by country, private sector involvement and contagion, alternative restructuring approaches, how to assemble a large emergency financing capacity, whether the European Central Bank (ECB) should be a lender of last resort, whether joint-liability "eurobonds" would be feasible and desirable, and the implications of a possible break-up of the euro area. The luncheon address by George Soros and a description (by Steven R. Weisman with Silvia B. Merler) of the policy simulation game played on the second day of the conference complete the volume. Involving market participants and experts representing the roles of euro area governments, the ECB, IMF, G-7, and credit rating agencies, the game led to a proposal for leveraging the capacity of the European Financial Stability Facility through arrangements with the ECB.

Value-added tax (VAT) dominates tax systems around the world. But should every country have a VAT? Is VAT always as good as it could be in economic, equity and administrative terms? In developing and transitional countries the answers to such questions are critical to stability, growth and development. VAT is a critical fiscal tool in most countries. But VAT can sometimes be better designed and almost always better administered. The key questions that must be answered in designing and implementing VAT are essentially the same in all countries. But different tax designs may best suit different countries facing different circumstances. This book reviews experiences with VATs around the world and assesses how the choice of particular design features may affect outcomes in particular contexts.

Gegenstand dieses Buchs ist die Frage, wie die Budgetpolitik gestaltet werden soll, um eine nachhaltige Entwicklung der Staatsverschuldung zu gewahrleisten. Die Beitrage berucksichtigen dabei sowohl kurz- und mittelfristige konjunkturelle Auswirkungen von Staatsschulden wie Wachstumseffekte. Einen Schwerpunkt bilden die Probleme in der Eurozone, die durch die Staatsschuldenkrise im Gefolge der Grossen Rezession besonders betroffen war. Neben Untersuchungen zu den institutionellen Besonderheiten des Euroraums zeigen die in diesem Buch enthaltenen Landerstudien, wie man testen kann, ob Entwicklungspfade der Staatsverschuldung nachhaltig sind, und welchen Herausforderungen sich die nationalen budgetpolitischen Entscheidungstrager bei der Sicherung der Nachhaltigkeit gegenuberstehen.

Mit Verabschiedung der Verbraucherkreditrichtlinie 2008/48/EG hat der europaische Gesetzgeber nunmehr auch im Verbraucherkreditrecht ein europaweites Widerrufsrecht eingefuhrt. Die Autorin beleuchtet die Ausgestaltung dieses Widerrufsrechts und vergleicht sie mit den Widerrufsvorschriften der Fernabsatzrichtlinie fur Finanzdienstleitungen, der Verbraucherrechterichtlinie, der Timesharing-Richtlinie und dem Entwurf eines Gemeinsamen Referenzrahmens. Dabei untersucht sie die Frage, ob das Widerrufsrecht der Verbraucherkreditrichtlinie der Verbraucherschutzkonzeption der ubrigen europaischen Widerrufsrechte folgt und unterbreitet Vorschlage fur eine weitere Rechtsangleichung des Widerrufsrechts unter Einbeziehung des Verbraucherkreditrechts.

In diesem essential erhalt der Leser einen UEberblick uber gangige Hotelbetreibervertrage wie Miete, Pacht, Management, Franchise und deren jeweilige Wirkweise. Die Vertragsinhalte werden pragnant und praxisnah erlautert und bildlich dargestellt.

In today's social climate of acknowledged and growing inequality, why are there not greater efforts to tax the rich? In this wide-ranging and provocative book, Kenneth Scheve and David Stasavage ask when and why countries tax their wealthiest citizens--and their answers may surprise you. Taxing the Rich draws on unparalleled evidence from twenty countries over the last two centuries to provide the broadest and most in-depth history of progressive taxation available. Scheve and Stasavage explore the intellectual and political debates surrounding the taxation of the wealthy while also providing the most detailed examination to date of when taxes have been levied against the rich and when they haven't. Fairness in debates about taxing the rich has depended on different views of what it means to treat people as equals and whether taxing the rich advances or undermines this norm. Scheve and Stasavage argue that governments don't tax the rich just because inequality is high or rising--they do it when people believe that such taxes compensate for the state unfairly privileging the wealthy. Progressive taxation saw its heyday in the twentieth century, when compensatory arguments for taxing the rich focused on unequal sacrifice in mass warfare. Today, as technology gives rise to wars of more limited mobilization, such arguments are no longer persuasive. Taxing the Rich shows how the future of tax reform will depend on whether political and economic conditions allow for new compensatory arguments to be made.

"Taxation in Colonial America" examines life in the thirteen original American colonies through the revealing lens of the taxes levied on and by the colonists. Spanning the turbulent years from the founding of the Jamestown settlement to the outbreak of the American Revolution, Alvin Rabushka provides the definitive history of taxation in the colonial era, and sets it against the backdrop of enormous economic, political, and social upheaval in the colonies and Europe.

Rabushka shows how the colonists strove to minimize, avoid, and evade British and local taxation, and how they used tax incentives to foster settlement. He describes the systems of public finance they created to reduce taxation, and reveals how they gained control over taxes through elected representatives in colonial legislatures. Rabushka takes a comprehensive look at the external taxes imposed on the colonists by Britain, the Netherlands, and Sweden, as well as internal direct taxes like poll and income taxes. He examines indirect taxes like duties and tonnage fees, as well as county and town taxes, church and education taxes, bounties, and other charges. He links the types and amounts of taxes with the means of payment--be it gold coins, agricultural commodities, wampum, or furs--and he compares tax systems and burdens among the colonies and with Britain.

This book brings the colonial period to life in all its rich complexity, and shows how colonial attitudes toward taxation offer a unique window into the causes of the revolution.

Taxation in Colonial America examines life in the thirteen original American colonies through the revealing lens of the taxes levied on and by the colonists. Spanning the turbulent years from the founding of the Jamestown settlement to the outbreak of the American Revolution, Alvin Rabushka provides the definitive history of taxation in the colonial era, and sets it against the backdrop of enormous economic, political, and social upheaval in the colonies and Europe. Rabushka shows how the colonists strove to minimize, avoid, and evade British and local taxation, and how they used tax incentives to foster settlement. He describes the systems of public finance they created to reduce taxation, and reveals how they gained control over taxes through elected representatives in colonial legislatures. Rabushka takes a comprehensive look at the external taxes imposed on the colonists by Britain, the Netherlands, and Sweden, as well as internal direct taxes like poll and income taxes. He examines indirect taxes like duties and tonnage fees, as well as county and town taxes, church and education taxes, bounties, and other charges. He links the types and amounts of taxes with the means of payment--be it gold coins, agricultural commodities, wampum, or furs--and he compares tax systems and burdens among the colonies and with Britain. This book brings the colonial period to life in all its rich complexity, and shows how colonial attitudes toward taxation offer a unique window into the causes of the revolution.

The mainstay of federal business taxation, the US corporate income tax, is riddled with distortions and inequities. As a means of taxing the richest Americans ? a popular goal ? the corporate income tax is a hopeless failure. Many companies pay no corporate tax, and among those that do the burden is highly uneven. Meanwhile, the richest Americans command income from numerous sources besides corporate dividends. The distortions and inequities are amazing. Under pressure from business lobbies, Congress legislates deductions and exemptions that twist the corporate tax base far from any plausible financial definition; then Congress enacts ?targeted? tax credits to carry out ersatz industrial policies. Faced with a tax terrain of mountains and ravines, corporations employ armies of lawyers and accountants to devise avoidance strategies. This book proposes to replace the corporate income tax with a tax that has a much broader base at a much lower rate. Two alternatives are explored: the National Retail Sales Tax (NRST) and the Corporate Activity Tax (CAT). To address the issue of regressivity, both alternatives are coupled with measures to preserve the real spending power of households at the lowest income levels.

This study addresses a fundamentally new feature of the contemporary world economy: the simultaneous buildup of very large public deficits and debt positions in virtually all of the advanced high-income countries. The recent global financial crisis sharply accelerated this fiscal deterioration, but it was already well underway in some countries, including the United States, where demographic prospects had posed extremely worrisome trajectories for a number of years.The book has three basic objectives. First, it projects the global fiscal outlook to 2035. Second, it asks whether the combination of deficits and debt in a large number of countries at the same time produces an impact on the world economy that is qualitatively different from the more traditional emergence of such problems in one or a few countries in any given period. Third, it analyzes the effects of the fiscal prospects on key economic variables including global interest rates and growth rates.The analysis finds that the current public debt profiles in most advanced economies will grow to dangerous and unsustainable levels over the next couple of decades unless major changes are made in projected spending and revenue levels. The authors conclude that the United States and Japan, in particular, need to start planning now for significant future budget cuts to minimize the risk of a crisis. Acting soon enables the adjustment to be phased in over an extended period, which cushions the inevitable adjustment costs, while avoiding the potentially enormous pressures that could be levied by markets if correction is delayed too long.

The challenges of establishing a successful and sustainable property tax in Latin American countries are numerous and varied, yet many jurisdictions are implementing viable reforms. Public officials responsible for its administration often face intense political pressure because the property tax is universal and highly visible. Public dissatisfaction arises because the property tax requires payment independent of a property transaction. Moreover, equitable property tax assessment depends on a variety of factors, including operational efficiency, technical expertise, available data, administrative capacity, and political will.
Certain conditions in Latin America compound these difficulties. Large disparities in income and wealth complicate the setting of equitable property tax rates, and as a result some municipalities are under-resourced to support efficient property tax collection. Limited access to data on property sales prices hampers accurate valuations, as does the great diversity in land tenure and occupation patterns in the region. An added difficulty is the distrust of public authorities by many taxpayers in view of weak governance and corruption.
Widespread informal land occupation also complicates matters. Excluding informal properties limits the universality of the tax and its ability to generate revenue, but including such properties requires significant efforts to update cadastral records (a comprehensive register of real property location, ownership and value). How residents of informal areas perceive the tax is another concern.
Reports on property tax revenues in Latin America are not consistent, the quality of the data is less than satisfactory, and collections vary greatly across jurisdictions and countries. The available evidence indicates that the property tax is of limited importance as a source of revenue to support local expenditures. As a result, it is easy to understand why using fees and charges instead of reforming the property tax might be less influenced by political factors, easier to administer, more efficient, and more capable of generating revenue.
Nevertheless, property taxation remains the best way to support local public expenditures for several reasons, including its familiarity to taxpayers, its progressivity relative to taxes on consumption, and the difficulty of tax avoidance. Indeed, a growing number of municipalities demonstrate the feasibility of operating efficient property tax systems. Based on their experiences, this report presents a comprehensive framework that could help overcome many of the traditional roadblocks to successful property taxation in Latin America. Recommended reforms focus on three areas: Fiscal policy, Tax policies, Assessment practices and collection procedures.

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.

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.