Prufzeiten gemass Anhang 3 des EBM sind mangels wissenschaftlicher Evaluation fur Plausibilitatsverfahren nicht verwertbar und im Rahmen von Honorarruckforderungen der Kassenarztlichen Vereinigungen rechtlich nicht nutzbar. AErzte, die mit entsprechenden Ruckforderungsbescheiden konfrontiert werden, haben gegen diese Bescheide unmittelbare Abwehranspruche aus Art. 12 Abs. 1, 14 Abs. 1 und 2 Abs. 1 GG. Dabei ist es rechtlich unerheblich, ob und in welchem Umfang einzelne AErzte gegen Prufzeiten aus Anhang 3 des EBM verstossen haben.

Das Buch widmet sich dem deutschen Strommarkt und der Herausforderung, ein ideales Gleichgewicht zwischen den anteilig abnehmenden konventionellen Kraftwerken und den zunehmenden erneuerbaren Erzeugungsanlagen zu erreichen. Durch die meteorologisch abhangige Einspeisung regenerativer Energien bildet das Thema der Gewahrleistung von Versorgungssicherheit im zukunftigen Energiesystem den Mittelpunkt kontroverser Diskussionen. Ein Kapazitatsmechanismus als erganzendes Absicherungsinstrument zum Strommarkt stellt eine Moeglichkeit dar, mit der der Versorgungssicherheitsdebatte begegnet werden kann. Um einen fur Deutschland adaquaten Ansatz zu ermitteln, betrachtet die Autorin internationale Modelle (Schweden/USA), die auf Basis eines Kriterien-Vergleichs ein geeignetes Instrument abbilden koennten.

What constitutes a good life? For most people, well-being involves more than a high income or material prosperity alone. Many non-material aspects, such as health, family life, living environment, job quality and the meaningful use of time are at least as important. Together, these factors also influence the degree to which people are satisfied with their lives, and help to determine how happy they feel. This book argues that happiness and life satisfaction do not form a good basis for measuring well-being, and proposes an alternative method that not only considers the various aspects of well-being, but also the fact that people have their own views on what is important in life. Not limited just to theory, the book also presents a large-scale, representative survey involving more than 3000 adults from over 2000 Belgian families, which charted the various aspects of the individual well-being of Belgians. Focusing on the unequal distribution of these various aspects of well-being within families, the survey showed that some Belgians are more likely to suffer from cumulative deprivation in multiple dimensions. Based on this innovative study, the book describes which people in society are worst off - and these are not necessarily only people on low incomes or those who feel unhappy - and proposes that policymakers prioritise these individuals.

Der verfassungsrechtlich als Erganzungsabgabe einzuordnende Solidaritatszuschlag ist seit seiner Einfuhrung politisch umstritten und immer wieder Gegenstand finanzgerichtlicher Verfahren. Ausgehend von einer historischen Darstellung des bundesstaatlichen Finanzausgleichs arbeitet der Autor zunachst verfassungsrechtliche Voraussetzungen zur Erhebung einer Erganzungsabgabe heraus, die diese Abgabe signifikant von anderen Steuern unterscheiden. Insbesondere darf eine Erganzungsabgabe nur fur einen bestimmten Zeitraum erhoben werden und bedarf eines Zwecks zur sachlichen Rechtfertigung. Anhand dieser Kriterien wird sodann die Verfassungsmassigkeit des Solidaritatszuschlags uberpruft. Der Autor kommt zu dem Ergebnis, dass der Solidaritatszuschlag verfassungswidrig ist.

International Commercial Tax, 2nd edition takes account of the substantial developments of the last decade. With more than sixty percent new material, the book considers the outcomes of the OECD's BEPS project and the substantial consequential 2017 revisions of the OECD and UN Model tax treaties. With the continuing rise in the economic importance of non-OECD countries and the UK distancing itself from the EU, there has been a refocusing with less direct attention on UK domestic law and greater focus on the approaches of other significant countries, especially other common law jurisdictions. This provides greater flexibility as to how a particular point or issue is illustrated with practical examples. Greater attention is given to the UN Model, which is increasingly important. The book continues to compare the approach under model tax treaties with EU law and is updated with copious references and illustrations from the burgeoning jurisprudence of the EU Court.

Taxes are an inescapable part of life. They are perhaps the most economically consequential aspect of the relationship between individuals and their government. Understanding tax development and implementation, not to mention the political forces involved, is critical to fully appreciating and critiquing that relationship. Tax Politics and Policy offers a comprehensive survey of taxation in the United States. It explores competing theories of taxation's role in civil society; investigates the evolution and impact of taxes on income, consumption, and assets; and highlights the role of interest groups in tax policy. This is the first book to include a separate look at "sin" taxes on tobacco, alcohol, marijuana, and sugar. The book concludes with a look at tax reform ideas, both old and new. This book is written for a broad audience-from upper-level undergraduates to graduate students in public policy, public administration, political science, economics, and related fields-and anyone else that has ever paid taxes.

Der Verfasser hinterfragt die verbreitete Annahme, Handelsstreitigkeiten wurden in der Welthandelsorganisation (WTO) im gerichtlichen Verfahren beigelegt, und bietet eine Untersuchung aus Anwaltssicht. Am Beispiel des Handelsstreits Kodak-Fujifilm klart er Strukturelemente, Abschnitte und Funktionen der Verhandlung und ordnet Handlungs- und Ermessensspielraume der Parteien rechtlichen Verhaltens- und Bewertungsmassstaben der WTO zu. Hierbei verwirft er den Gegensatz von Macht und Rechtsnorm. Zudem gibt er Anregungen fur eine objektivierte Verhandlung und den Ausgleich von kooperativer und konfrontativer Streitbeilegung in der WTO. Das Modell bietet insbesondere Rechtsberatern wertvolle Einsichten in die streitbeilegende Verhandlung.

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.

Tax policies are informed by principles developed in the tax theory and policy literature. This Element surveys the policy lessons that emerge from optimal tax analysis since the 1970s. This Element begins with the evolution of tax policy principles from the comprehensive income approach to the expenditure tax approach to normative tax analysis based on social welfare maximization and recounts key results from the optimal income tax analysis inspired by Mirrlees and extended by Diamond to the extensive margin approach. This Element also emphasizes analytical techniques that yield empirically relevant concepts and show the equity-efficiency trade-off at the heart of tax policy. We also extend the analysis to recent literature incorporating involuntary unemployment, and policies like welfare and unemployment insurance.

This book clearly chronicles the evolution of Chinese VAT regulations, with a particular focus on the reforms of recent years. Covering all the provisions of the laws related to VAT, it also provides examples and implementation instructions. Practically structured and easy to consult, it allows readers to quickly find answers to questions that may arise in the course of their work. As such, the book is a valuable tool for accountants, advisors, lawyers, public officials and anyone working in the sector.

This book is extracted from the main work, Silke: SA Income Tax, mainly for use by second-year students seeing that they do not study all the topics addressed in the main Silke.

This is a powerful story woven around one theme--TAX PLANNING CAN CHANGE YOUR LIFE

Tackling the fundamental question asked by all taxpayers - How can I save on taxes? -- attorney and CPA Mark J. Kohler empowers you to dismiss standard CPA viewpoints like your tax payment is what it is and you just make too much money.

Simplified through the mastery of storytelling, Kohler invites you to immerse yourself in the compelling tale of a typical family's tax awakening. Through their journey, you'll discover critical, but underutilized tax strategies to achieve huge tax savings, greater wealth, and, ultimately, a winning pursuit of the American Dream.

"Mark brought tax planning to life in a story line we can all relate to personally "
Lori Mackey, award-winning author, CEO of Prosperity4Kids, Inc.

"It is about time someone brought the benefits of tax planning to the masses. That is what Mark has achieved in this book."
Dermot Berkery, author of "Raising Capital for the Serious Entrepreneur"

"If you are not happy with your current CPA relationship, and aren't in love with your generic tax planning software, and wonder if there are better options out there. . .you need to read this book "
Tim Higgins, author of "Paying For College Without Sacrificing Your Retirement"

"FINALLY, a tax book that I can not only understand but relate to and actually learn from. I never thought it was possible, however Mark Kohler did it - he made learning about taxes fun."
Starr Hall, www.StarrHall.com, international author, speaker

"This book changed the way I saw my taxes and my financial future."
Woody Woodward, filmmaker, author, success Strategist

Includes Tax Planning Resource Kit--Access templates, checklists, charts, and videos for additional support

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.

Dieser Band der Bad Orber Gesprache 2015 enthalt die erweiterten Referate eines interdisziplinaren Workshops zum Thema "Entwicklung und Wandel in der Gesundheitspolitik". Vertreter des Deutschen Bundestages, des Gemeinsamen Bundesausschusses, des GKV-Spitzenverbandes, der Krankenkassen, der Kassenarztlichen Bundesvereinigung, der pharmazeutischen Industrie und der Wissenschaft eroertern Probleme des Wettbewerbs im Gesundheitswesen, der Versorgung an der Schnittstelle ambulant/stationar, der Innovationsanreize sowie der Nutzenbewertung und Versorgungssteuerung im Arzneimittelbereich.

This book provides insight into the generation of local money for public education in the United States.

Das Verhaltnis zwischen dem Anlegerschutz und Kapitalschutz betrifft den aktienrechtlichen Kapitalerhaltungsgrundsatz und die kapitalmarktrechtliche Emittentenhaftung aufgrund einer Informationspflichtverletzung. Dem Anlegerschutz kommt sowohl im turkischen als auch im deutschen Rechtssystem ein besonderer Stellenwert zu, wobei die Entschadigung der getauschten Anleger durch die Gesellschaft zu einer moeglichen Kollision mit den Kapitalschutzschranken fuhren kann. Diese Arbeit versucht die Zweifelsfragen unter Betrachtung des turkischen und deutschen Rechts zu klaren, ob und inwieweit dem Anlegerschutz ein Vorrang vor dem Kapitalschutz eingeraumt werden soll, und ob die Problemloesung den europaischen Vorschriften entgegenstehen wurde.

When thirteen machine shop workers from Ohio won a $295.7 million lotto jackpot, the largest ever, it made headlines. But the real story is that the lottery is a losing proposition for the vast majority who play it.

Hitting the Lottery Jackpot provides the hard truth to the questions everybody asks: What are my chances of winning? Doesn't the money go to education? Isn't it harmless? This concise book explains who really profits from lotteries-advertising agencies, TV stations, and ticket vendors-and that shows only about half the money wagered is returned as prizes, the rest pocketed by state governments. Hitting the Lottery Jackpot also demonstrates who loses: lower-income groups and people of color, who spend a much higher percentage of their income on lotteries than others.

David Nibert connects the rise of lotteries, illegal in every state before the 1960s, to the economic stagnation beginning in the 1970s, when budgetary crises prompted legislatures to seek new revenues. Difficult economic times produced uncertainty and anxiety for the working class, leading many poor and middle-income people, yearning for security, to throw away huge sums on lotteries they stand almost no chance of winning. Finally, Nibert explores the ideological dimensions of the lottery-the get-rich-quick individualism that they promote among the very groups who would be better served by political action and solidarity.

Hitting the Lottery Jackpot is a powerful case for seeing lotteries as a pernicious government tax on the poor, seductively disguised as fun.

This book examines the role of tax policy in the incidence of socio-economic inequality. With a focus on Latin American, the author demonstrates that while inequality has decreased remarkably in the last decade - during the very period in which inequality was increasing almost everywhere else in the world - this reduction cannot be attributed to a better use of tax policy. Offering both quantitative and qualitative reviews of tax policies pursued by Argentina, Chile, Colombia, Mexico and Peru over the last two decades, Reducing Inequality in Latin America contends that these countries continue to make insufficient use taxation measures in combating startlingly high levels of inequality. Drawing on legal texts, interviews with researchers and experts in the field, and official monetary statistics to obtain a complete picture of how discretionary tax policy has been pursued in the region, this volume engages with a range of recent economic theories to argue for the importance of using the tax system to reduce inequalities, whilst also offering new methods for measuring tax policy in subsequent research. As such, it will appeal both to scholars of social science and policy makers with interests in economics, social inequality, public policy and international political economy.

This book examines existing mineral fiscal policies covering income taxation, royalties, free carried and participative (community and government) interests and also highlights the impacts of these policies on the feasibility of mineral projects as well as on revenue and other benefits to the State. While publications already exist on the subject matter, they have invariably approached the topic primarily from a Government standpoint rather than the mining industry. This book aims to provide a balance in this debate by comparing the financial outcomes gained or foregone by both Government and industry under different policy regimes. The discussions are supported by quantitative examples to more clearly articulate the potential outcomes and better inform future fiscal policy decisions.

This book focuses on corporate sector development in the context of transition economies, such as China. In doing so, the book uses quantitative methods to test several hypotheses that are salient to the Chinese economic situation. Topics covered in the book include the relationship between tax management and firm performance, the extent to which a short-term focus on tax management can lead to long-term vulnerabilities, the impact of government ownership on tax management impact, and the link between the co-evolution of marketization and corruption, and institutional change and tax management. With that the book offers rich empirical evidence to examine tax management, firm performance and corruption in a broad context, while permitting comparison between the Chinese experience and the market economies.

This book analyses the reform of Greece's public revenue administration promoted by its international lenders under the successive bailout agreements put in place since 2010. In particular, it shows how an integral part of the finance ministry was converted into an independent agency operating largely outside the direct control of the finance minister. The authors focus on the implementation of this major reform and demonstrate the impact of domestic decisions on the increasing specificity of the international lenders' demands and the concomitant lack of confidence in the Greek political elite's commitment to the reform package. This book helps readers understand the response to the eurozone crisis (especially, the conditionality of funding), Greece's reform capacity with a focus on its tax administration, and the expansion of the scope of non-majoritarian institutions in Western democracies.