Zobrazeno 1 - 10
of 27
pro vyhledávání: '"Wertzuwachssteuer"'
Even before the pandemic, an ageing population, a potential over-reliance on corporation tax receipts and an inevitable decline in motor tax revenues combined to make the need for future tax rises likely. This paper examines a range of options that a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ce35e44037a956cbc918bf9074ac5fe0
https://doi.org/10.26504/bp202201
https://doi.org/10.26504/bp202201
Publikováno v:
Vierteljahrshefte zur Wirtschaftsforschung. 75(1):58-76
Der Beitrag stellt ausgewählte aktuelle Befunde zum Erbschafts- und Schenkungsgeschehen dar und analysiert den Einfluss von Erbschaften auf das Vermögen. Aus der Längsschnittperspektive auf Basis des Sozio-oekonomischen Panels (SOEP) wird geklärt
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::3675eeae8a2b1b262e3b52a3b98ecbb2
http://ejournals.duncker-humblot.de/DH/doi/pdf/10.3790/vjh.75.1.58
http://ejournals.duncker-humblot.de/DH/doi/pdf/10.3790/vjh.75.1.58
Autor:
Karrer, Arno
Arno Karrer
Klagenfurt, Alpen-Adria-Univ., Master-Arb., 2013
Klagenfurt, Alpen-Adria-Univ., Master-Arb., 2013
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______4193::61925e7b052a40d021f1a5cc919dcfeb
https://resolver.obvsg.at/urn:nbn:at:at-ubk:1-27798
https://resolver.obvsg.at/urn:nbn:at:at-ubk:1-27798
Autor:
Rünger, Silke
Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially change the system of corporate network holdings and corporate control. Based on a general divestiture model, we show that the prob
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::7c0a6a5b71e3aaa861c18d040ea0795e
https://hdl.handle.net/10419/55849
https://hdl.handle.net/10419/55849
In a cross-border takeover, the tax base associated with future capital gains is transferred from target shareholders to acquirer shareholders. Crosscountry differences in capital gains tax rates enable us to estimate the discount in target valuation
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::fe4e08a1710be22cfa168fd2d2a2b1d5
https://hdl.handle.net/10419/87308
https://hdl.handle.net/10419/87308
Autor:
Roine, Jesper, Waldenström, Daniel
Realized capital gains are typically disregarded in the study of income inequality. We show that in the case of Sweden this severely underestimates the actual increase in inequality and, in particular, top income shares during recent decades. Using m
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=dedup_wf_001::00f84bf4dbc2427d936c981f21d546b6
https://hdl.handle.net/10419/81313
https://hdl.handle.net/10419/81313
Autor:
Haring, Magdalena, Niemann, Rainer
The paper analyzes the impact of in investor capital gains taxation on corporate leverage of Austrian corporations. We conduct our analyses for a unique sample of Austrian firms, including a large part of non-listed corporations. By means of regressi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::b6252c7eb87b0696330c92c817a1cb45
https://hdl.handle.net/10419/41466
https://hdl.handle.net/10419/41466
Autor:
Strulik, Holger, Trimborn, Timo
We set up a neoclassical growth model extended by a corporate sector, an investment and finance decision of firms, and a set of taxes on capital income. We provide analytical dynamic scoring of taxes on corporate income, dividends, capital gains, oth
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::d83b14b31be96d39e5d6a0f4119197e9
https://hdl.handle.net/10419/66018
https://hdl.handle.net/10419/66018
Autor:
Scholz, Peter, Walther, Ursula
Despite their impressive market success, investment certificates' benefits are puzzling from both a theoretical and an empirical viewpoint. Previous research analyzed portfoliotheoretical issues, mispricing patterns, and counterparty risk. This work
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=od______1687::965e798139807554f9468eaf50455a6d
https://hdl.handle.net/10419/40188
https://hdl.handle.net/10419/40188