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Books > Money & Finance > Public finance > Taxation
Anliegen dieses Buchs ist es, die verschiedenen Bewertungsverfahren
auf ein moeglichst einheitliches, universell einsetzbares
Immobilienbewertungsverfahren zu reduzieren und neue
standardisierte Methoden der Immobilienbewertung zu entwickeln.
Einer umfassenden Analyse der Methoden schliesst sich die
Entwicklung und Implementierung standardisierter Verfahren der
Immobilienbewertung an. Das Buch gibt einen umfassenden
systematischen UEberblick uber bestehende Verfahren der
Immobilienbewertung. Es ist eine Fundgrube fur die Loesung
zahlreicher Detailfragen und gibt wertvolle Hinweise fur praktische
Problemstellungen. Es stellt einen innovativen Beitrag zur
betriebswirtschaftlich fundierten Fortentwicklung der
Immobilienbewertung dar.
Die Altersvorsorge von abhangig Erwerbstatigen (Arbeitnehmer in der
Privatwirtschaft, Arbeitnehmer im offentlichen Dienst und Beamte)
wird in ihrer derzeitigen Ausgestaltung dargestellt und auf
investitionstheoretischer Basis verglichen. Mogliche
Reformvorschlage im sozialversicherungsrechtlichen und
einkommenssteuerlichen Bereich werden diskutiert.
Die Besonderheit des Buchs liegt im Vergleich der
Altersversorgungssysteme auf Basis von vergleichbaren
Netto-Konsumpositionen in der Erwerbs- und in der Altersphase,
wobei sich die Vorteilhaftigkeit anhand von Flachendiagrammen der
berechneten Netto-Barwert-Differenzen zeigt. Das Ergebnis der
Arbeit zeigt, dass nur eine grundlegende Reform von Einkommens- und
Sozialversicherungsrecht in der Lage ist, die aufgezeigten
Ungleichbehandlungen zu beseitigen."
Der Autor zeigt, dass unter den sich verandernden Rahmenbedingungen
in Deutschland langfristig vor allem die Unternehmen dominieren
werden, die mit ihren Managern "unternehmerische"
Entlohnungsvertrage vereinbaren."
This book provides a systematic and comparative analysis of the tax systems of ten countries (G7 plus Netherlands, Spain, and Sweden) over the last decade. All the main taxation areas are covered, together with a description of the underlying policy themes. The main focus is on recent and prospective tax reforms.
Now available in paperback A Contribution to the Pure Theory of Taxation investigates the way in which tax systems affect economic efficiency and the distribution of welfare. It adheres to the rigorous standards of pure theory while paying careful attention to the policy relevance of the arguments. Tax systems are viewed as information extracting devices that generate sets of equilibria of complex geometry. A tax reform methodology is proposed that sheds light on optimal taxes. Social conflicts in the determination of taxes are shown to have effects on social cohesion.
The English poll taxes of 1377, 1379, and 1381 taxed householders,
wives, dependants, and servants individually. The tax records
therefore provide information about people who are rarely, if ever,
mentioned in other documents - frequently including details of
occupations and relationships. The widely varying documents
associated with the taxes are being published in three volumes, to
make this massive resource accessible to social and economic
historians, demographers, and genealogists. This first volume,
which covers all three taxes for Bedfordshire to Leicestershire,
includes extensive editorial descriptions of the documents,
explanations of the collection and recording processes, and a
discussion of the relevance and value of this exciting material.
Full indexes of original and contemporary place names and a
glossary of occupations will appear in the third volume.
A comprehensive explanation of information institutions as they
relate to the success of subnational capital markets Global trends
in decentralization and the growing role of world cities have
increased the importance of infrastructure development. But with
competing incentives of suppliers and borrowers of capital in the
web of institutional governance arrangements, information problems
are inevitable. Understanding how local choices affect these larger
trends can help national and city actors not just avoid being
paralyzed by information problems, but actually improve information
resolution. In this book Christine R. Martell, Tima Moldogaziev,
Salvador Espinosa argue that capital markets are a viable financing
alternative for subnational borrowers. They explain how subnational
governments can manage their fiscal and debt choices to leverage
capital markets to finance efficient, effective, and equitable
infrastructure provision. The book builds on previous work by
exploring the role of information institutions as they relate to
the success of subnational capital markets and by advancing options
for subnational government to gain agency as active market
participants. With broad geographic coverage, Information
Resolution and Subnational Capital Markets answers core questions:
How does information permeate the landscape and outcomes of
subnational government borrowing, both at the aggregate national
level and at the city level? What measures and mechanisms can
national and subnational governments take to resolve information
problems? And, what can cities do to enhance their agency vis-a-vis
central governments and capital market actors, so that they can
command a voice in managing internal and external sources of
capital financing?
Alle aktuellen Regelungen und die besten Steuerstrategien: Dieses
Buch erlautert die Besteuerung von Kapitalertragen im
Privatvermoegen sowie in Grundzugen im Betriebsvermoegen und nennt
wirksame Steueroptimierungen zum Schutz des Kapitals. Zahlreiche
UEbersichten verdeutlichen die gesetzlichen Regelungen, die
aktuellen Anpassungen durch die Rechtsprechung und Aussagen der
Finanzverwaltung sowie Ausnahmen bei der Abgeltungsteuer. Von der
praxisnahen Darstellung dieses wertvollen Ratgebers profitieren vor
allem private Kapitalanleger, Bankberater und Steuerberater. Die
uberarbeitete dritte Auflage wurde aufgrund neuer gesetzlicher
Vorschriften, zahlreicher zwischenzeitlich ergangener BMF-Schreiben
und Urteile der Finanzrechtsprechung aktualisiert.
I believe that in the near future, the issue of taxation will
become more widely discussed at all levels of government and this
will include the possibility of a land value tax (LVT). At the same
time, the majority of ordinary taxpayers, who may be otherwise very
well informed, have probably never heard of it. This book is
therefore an educational book aimed at filling this gap in our
knowledge. It is aimed at those people who have no particular
knowledge of economics or taxation but who wish to know what LVT is
and how it works. The book is based on the information and data
that I have collected over many years for my website:
http://landvaluetaxguide.com The contemporary formulation of LVT
owes its origin in the publication, in 1879, of Progress and
Poverty by the American economic philosopher, Henry George. His
book gave rise to a worldwide movement that reached its peak with
reformist governments in the first decade of the 20th century. LVT
thereafter became overshadowed by the preference of governments for
the income tax and also by the organised opposition of vested
interests, who saw it as a threat to their source of unearned
income. But, in recent years, many economists, academics and
politicians have begun to see the failures of the current
neoclassical/neoliberal economic system and are seriously
reconsidering LVT as an alternative. For a list of LVT supporters
over recent years refer to:
http://landvaluetaxguide.com/category/supporters/ The book
comprises an introduction, thirteen chapters and three appendices
with supplementary information. References are collected in several
pages of endnotes and the text is fully indexed. I present the case
for taxation in general as a 'good' not the 'necessary evil' that
many people appear to believe. But it has to be accepted that there
are good and bad taxes - measured in accordance with the degree of
benefit or harm they may give rise to in their application. This
book is an explanation of why LVT may be seen as a beneficial tax.
I suggest that we would better understand taxes if we viewed them
more as contributions towards the proper functioning of society. In
the explanation I make use of diagrams, which take the reader step
by step through the evolution of a society from simple beginnings
to the development of a complex city, how land values arise in this
process, and why they become a proper basis for a system of
taxation. I suggest that throughout history there have always been
the same three problems that beset the tax collector:
identification, measurement and avoidance. The book shows how a
land value tax would be effective in resolving these three issues
that remain problems to this day. I examine the issue of private
landownership and I suggest that this has historically been the
basis of much economic injustice. In England, it began with the
Norman conquest and became consolidated and legitimised over the
centuries, so that now the concept is virtually sacrosanct. The
title of the book is taken from John of Gaunt's 'sceptre'd isle'
speech, in Shakespeare's Richard II, in which he laments the king's
selling of land leases to finance his campaign in Ireland.
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