Finanz Archiv

Author by : Georg Schanz
Languange : de
Publisher by :
Format Available : PDF, ePub, Mobi
Total Read : 37
Total Download : 542
File Size : 54,7 Mb
GET BOOK

Description :


Studies In The History Of Tax Law Volume 6

Author by : John Tiley
Languange : en
Publisher by : A&C Black
Format Available : PDF, ePub, Mobi
Total Read : 63
Total Download : 919
File Size : 42,6 Mb
GET BOOK

Description : These are the papers from the 2012 Cambridge Tax Law History Conference revised and reviewed for publication. The papers include new studies of: income tax law rewrite projects 1914–1956; law and administration in capital allowances 1878– 1950; the 'full amount' in income tax legislation; Sir Josiah Stamp and double income tax; early German income tax treaties and laws concerned with double tax avoidance (1869–1908); the policy of the medicine stamp duty; 'Danegeld' – from Danish tribute to English land tax; religion and charity, a historical perspective; 'Plaintive Glitterati'; a collision of accounting and law, dividends from pre-1914 profits in Australia; the history and development of the taxation profession in the UK and Australia; an inquiry into Dutch to British Colonial Malacca 1824–1839; the taxation history of China; taxing bachelors in America: 1895–1939; Dutch Tax reform under Napoleon; and the last decade of estate duty. The Publisher and authors have dedicated this volume to the memory of John Tiley, Emeritus Professor of the Law of Taxation at the University of Cambridge, who died as it was going to press. The Cambridge History of Tax conferences were his idea and he was responsible for their planning. He also edited all six volumes in the series.


Routledge German Dictionary Of Business Commerce And Finance

Author by : Routledge (Firm)
Languange : en
Publisher by : Psychology Press
Format Available : PDF, ePub, Mobi
Total Read : 90
Total Download : 146
File Size : 48,6 Mb
GET BOOK

Description : This dictionary consists of some 50,000 terms and references and 4,000 abbreviations in both German and English. Over 40 subject areas are covered, including: - Accountancy - Banking - Computing - Economics - Finance - General Commerce - Human Resource Management - Import/Export - Industry - Insurance - Law - Management - Mathematics - Media - Patents - Politics - Property - Sales & Marketing - Stock Market - Taxation - Tourism - Welfare & Safety - and many more.


The Industrial Economies

Author by : Peter Mathias
Languange : en
Publisher by : Cambridge University Press
Format Available : PDF, ePub, Mobi
Total Read : 68
Total Download : 783
File Size : 51,9 Mb
GET BOOK

Description :


Labor Market Policy In Sweden 1974

Author by : United States. Congress. Senate. Committee on Labor and Public Welfare. Subcommittee on Employment, Poverty, and Migratory Labor
Languange : en
Publisher by :
Format Available : PDF, ePub, Mobi
Total Read : 75
Total Download : 168
File Size : 40,9 Mb
GET BOOK

Description :


The New Palgrave Dictionary Of Economics

Author by : NA NA
Languange : en
Publisher by : Springer
Format Available : PDF, ePub, Mobi
Total Read : 83
Total Download : 916
File Size : 40,6 Mb
GET BOOK

Description : The award-winning The New Palgrave Dictionary of Economics, 2nd edition is now available as a dynamic online resource. Consisting of over 1,900 articles written by leading figures in the field including Nobel prize winners, this is the definitive scholarly reference work for a new generation of economists. Regularly updated! This product is a subscription based product.


Routledge German Dictionary Of Business Commerce And Finance Worterbuch Fur Wirtschaft Handel Und Finanzen

Author by : Sinda Lopez
Languange : en
Publisher by : Routledge
Format Available : PDF, ePub, Mobi
Total Read : 19
Total Download : 400
File Size : 48,6 Mb
GET BOOK

Description : First published in 2002. The German Dictionary of Business, Commerce and Finance is the second dictionary to be published in Routledge’s programme of bilingual business dictionaries. The series was launched in December 1995 with the French Dictionary of Business, Commerce and Finance. It would not have been possible to compile this dictionary within a relatively short timescale, and to the standard achieved, without the use of a highly sophisticated, custom-designed database. The database’s most significant feature is that it is designed as a relational database: term records for each language are held in separate files, with further files consisting only of link records. Links between terms in different language files represent translations, enabling us to handle various types of one-to-many and many-to-one equivalences. Links between terms within a single language file represent crossreferences between geographical variants and abbreviations. The content of the database for this dictionary was created in three principal phases. A considerable proportion of the English term list was already available following the publication of the French Dictionary of Business, Commerce and Finance. The term list was then sent out to specialist translators - with current practical experience of business translation - who supplied German equivalences and expanded the English and German term lists to include the main relevant terminology in their particular spheres of work.


Markets And Their Actors In The Late Middle Ages

Author by : Tanja Skambraks
Languange : en
Publisher by : Walter de Gruyter GmbH & Co KG
Format Available : PDF, ePub, Mobi
Total Read : 40
Total Download : 577
File Size : 54,7 Mb
GET BOOK

Description : Markets feature prominently in recent research of premodern historians as well as economists. Discussions cover the questions, for example, how a market can be grasp as a place, an event or a mechanism of exchange, or whether premodern economies have just hosted markets or if some of them can even be regarded as market economies. The proposed volume will now turn to the agents who forged and connected markets. Exchange was done between persons and with the help of persons: Artisans, retailers and poor people tried to better their living conditions by engaging on the market, merchants interconnected different markets, urban personnel (such as brokers, men working at the public scales, or the town council as a whole) regulated and facilitated exchange. By focusing on economic practices and the agents who performed them, the volume aims at analyzing the specific characteristics of premodern markets, the reasons why people became active on the market and the institutions which formed exchange processes and were in turn shaped by them.


Money Income And Employment

Author by : Erich Schneider
Languange : en
Publisher by : Routledge
Format Available : PDF, ePub, Mobi
Total Read : 42
Total Download : 754
File Size : 51,9 Mb
GET BOOK

Description : Part One of this book deals with the theory of how money is created and destroyed. Essential principles are illustrated by considering various models of banking systems. Part Two provides an account of the modern theory of income and employment. * Theory backed up with examples of the simplest to the most complicated models, for example: * The model of "a closed economy without a government" to one in which government expenditure and revenue affect the level of national income * The model in which the rate of interest and quantity of money have no effect and the model in which they are variables relevant to the determination of income


An Anthology Regarding Merit Goods

Author by : Wilfried Ver Eecke
Languange : en
Publisher by : Purdue University Press
Format Available : PDF, ePub, Mobi
Total Read : 28
Total Download : 381
File Size : 48,6 Mb
GET BOOK

Description : Merit Goods are those goods and services that the government feels that people will under-consume and which therefore ought to be subsidized or provided free at the point of use. This is a collection of articles and papers that covers the issue of merit goods from a variety of perspectives.


International Taxation Of Income From Services Under Double Taxation Conventions

Author by : Marta Castelon
Languange : en
Publisher by : Kluwer Law International B.V.
Format Available : PDF, ePub, Mobi
Total Read : 87
Total Download : 401
File Size : 46,9 Mb
GET BOOK

Description : The provision of international services has increased enormously, mainly due to the precipitous growth of the digital economy. Accordingly, the interpretation and application of double taxation conventions (DTCs) to income from services has become a dominant focus in the international taxation. This multiple-award-winning book is an indispensable tool for practitioners and a major contribution to the debate about tax reform. It responds to the need for a comprehensive overview of the tax opportunities and risks relating to the provision of international services. It also offers the rst in-depth analysis of the taxation of income from services vis-à-vis the multilateral instrument (MLI) resulting from the OECD’s Base Erosion and Pro t Shifting (BEPS) initiative. With the thorough analysis of the international taxation of income from services over the last two centuries, the author sheds new light on present tax policy debates and develops workable proposals for bringing brick-and-mortar DTCs into the digital reality. With an abundance of case studies, treaty interpretations, appraisals of policy discussions, and practical solutions, the author examines every aspect of the subject, including the following: – the Model DTCs of the OECD, the United Nations, Germany, and the United States, their similarities and differences; – relationships among the MLI, the Model DTCs, and speci c DTCs; – development of the provisions dealing with services in the DTCs; – how tax authorities and courts of different countries (e.g., the United States, Germany, Brazil, India, and China) apply DTC provisions on the taxation of international services; – opportunities and risks relating to different business practices, such as the subcontracting of services provisions, the hiring-out of labour, the secondment of employees, and the engagement of contract and toll manufacturers; – practical questions about the taxation of different distribution models – from fully edged distributors to commissionaires; – challenges and proposals relating to the differentiation between various types of services under DTCs; – the permanent establishment concept; – to what extent the structure, purposes, and scope of DTCs differ from those of the General Agreement on Trade in Services (GATS); – how changes in the US Model DTC of 2016 affect international service provisions; and – proposed changes to amending the OECD and UN Model DTCs. Viable proposals to simplify DTC provisions dealing with service income and align them with current challenges such as the digital economy and the increasing volume of remote services are offered, particularly in light of the likely impact of the ‘BEPS package’ and its subsequent MLI. This book is poised to become one of the key practice resources for tax lawyers, in-house counsel, and policymakers in the coming years. Interested academics too will bene t from the author’s skill in recognizing the ongoing role of taxation fundamentals in the major revolution currently underway.


Issues In Finance Business And Economics Research 2011 Edition

Author by :
Languange : en
Publisher by : ScholarlyEditions
Format Available : PDF, ePub, Mobi
Total Read : 85
Total Download : 765
File Size : 47,5 Mb
GET BOOK

Description : Issues in Finance, Business, and Economics Research: 2011 Edition is a ScholarlyEditions™ eBook that delivers timely, authoritative, and comprehensive information about Finance, Business, and Economics Research. The editors have built Issues in Finance, Business, and Economics Research: 2011 Edition on the vast information databases of ScholarlyNews.™ You can expect the information about Finance, Business, and Economics Research in this eBook to be deeper than what you can access anywhere else, as well as consistently reliable, authoritative, informed, and relevant. The content of Issues in Finance, Business, and Economics Research: 2011 Edition has been produced by the world’s leading scientists, engineers, analysts, research institutions, and companies. All of the content is from peer-reviewed sources, and all of it is written, assembled, and edited by the editors at ScholarlyEditions™ and available exclusively from us. You now have a source you can cite with authority, confidence, and credibility. More information is available at http://www.ScholarlyEditions.com/.


Tax Evasion Trust And State Capacities

Author by : Nicolas Hayoz
Languange : en
Publisher by : Peter Lang
Format Available : PDF, ePub, Mobi
Total Read : 17
Total Download : 203
File Size : 51,5 Mb
GET BOOK

Description : Many recently democratized countries in Central and Eastern Europe, having escaped from communist rule and planned economies, face pressing problems related to the notions of tax evasion, trust and state capacities. Tax morale in changing political and economic contexts is of crucial importance. This raises a series of questions: What are the conditions under which people agree to pay taxes? Why do people avoid taxes? To what extent do the reasons for tax evasion vary from one region to another? The authors of this volume address these questions and try to assess the progress which has been made in Central and Eastern Europe with regard to improving tax morale through tax reforms and strengthening of extractive state capacities. A main insight is the complex causal relationship between the quality of fiscal institutions and tax morale. In addition, huge differences between countries of the former Soviet Union and central European countries, which are now members of the EU, can be observed not only at the level of democratic governance, of state capacities and the structures of trust, but also with regard to tax morale.


Issues In Finance Business And Economics Research 2013 Edition

Author by :
Languange : en
Publisher by : ScholarlyEditions
Format Available : PDF, ePub, Mobi
Total Read : 99
Total Download : 380
File Size : 52,6 Mb
GET BOOK

Description : Issues in Finance, Business, and Economics Research: 2013 Edition is a ScholarlyEditions™ book that delivers timely, authoritative, and comprehensive information about Additional Research. The editors have built Issues in Finance, Business, and Economics Research: 2013 Edition on the vast information databases of ScholarlyNews.™ You can expect the information about Additional Research in this book to be deeper than what you can access anywhere else, as well as consistently reliable, authoritative, informed, and relevant. The content of Issues in Finance, Business, and Economics Research: 2013 Edition has been produced by the world’s leading scientists, engineers, analysts, research institutions, and companies. All of the content is from peer-reviewed sources, and all of it is written, assembled, and edited by the editors at ScholarlyEditions™ and available exclusively from us. You now have a source you can cite with authority, confidence, and credibility. More information is available at http://www.ScholarlyEditions.com/.


Size Causes And Consequences Of The Underground Economy

Author by : Friedrich Schneider
Languange : en
Publisher by : Routledge
Format Available : PDF, ePub, Mobi
Total Read : 51
Total Download : 409
File Size : 40,6 Mb
GET BOOK

Description : Bringing together top international researchers this book provides a worldwide coverage of underground economic activities. It presents estimates of the underground economy for 145 countries - the most comprehensive ever undertaken; an in-depth examination of the underground economy for a select number of these countries; and an analysis of the public policy implications through an assessment of how various governments have attempted to address this issue. The book brings together the latest research on tax evasion, tax morale and other underlying factors that have so significantly influenced participation in the underground economy. It provides a comprehensive overview of the size and development of the underground economy, its major causes and motivations and its effects on the legitimate economy. In addition, it reviews recent public policy concerns by a number of countries and how they have responded with measures to curb these underground economic activities.


Retrospectives On Public Finance

Author by : Norman Paterson School of International Affairs
Languange : en
Publisher by : Duke University Press
Format Available : PDF, ePub, Mobi
Total Read : 91
Total Download : 447
File Size : 51,9 Mb
GET BOOK

Description : Retrospectives on Public Finance contains original analyses by internationally recognized public finance scholars, including Carl Sumner Shoup, one of the discipline's most famous practitioners. Shoup, along with Richard Musgrave and his students, pioneered the "prescriptive" or "political economy school" of public finance known for its hands-on approach and its commitment to applying theory to real world problems. Each contributor provides a retrospective on Shoup's various contributions to the field, reviewing the literature and assessing its relevance to current problems in public finance theory and policy. The essays highlight and analyze fiscal theory and public policy developments from the 1930s to the present in four areas: the Shoup tax missions to Japan, Venezuela, and Liberia; the tax mix; the expenditure mix; and macro public finance. Contributors. Lorraine Eden, Carl S. Shoup, Malcolm Gillis, Minoru Nakazato, Charles E. McLure Jr., John Bossons, Richard Goode, William Vickery, Wayne Thirsk, John Graham, Stanley Winer, W. Irwin Gillespie, Melville L. McMillan, Cliff Walsh, John G. Head, Enid Slack, Edwin G. West, Richard M. Bird, Peggy B. Musgrave, Douglas A. L. Auld, John B. Burbidge, Jack M. Mintz, John Sargent, Richard A. Musgrave


The Psychology Of Money And Public Finance

Author by : G. Schmölders
Languange : en
Publisher by : Springer
Format Available : PDF, ePub, Mobi
Total Read : 55
Total Download : 983
File Size : 54,9 Mb
GET BOOK

Description : This book features the main papers of Günter Schmölders (1903-1991), a pioneer in economic psychology, for the first time in English. Schmölders' research on 'fiscal psychology' is of particular and lasting interest, impacting greatly on continental economics.


France And The Economic Development Of Europe 1800 1914

Author by : Rondo E. Cameron
Languange : en
Publisher by : Psychology Press
Format Available : PDF, ePub, Mobi
Total Read : 31
Total Download : 217
File Size : 43,8 Mb
GET BOOK

Description : First published in 2000. Routledge is an imprint of Taylor & Francis, an informa company.


Research In The History Of Economic Thought And Methodology

Author by : Luca Fiorito
Languange : en
Publisher by : Emerald Group Publishing
Format Available : PDF, ePub, Mobi
Total Read : 48
Total Download : 652
File Size : 49,9 Mb
GET BOOK

Description : Including chapters on British public debt in the 19th century, French financial controversies in the mid-1800s, and a thoughtful reflection on the USA's New Deal, this volume is a global exploration of public finance history. For researchers interested in the history of economics, this is an essential read containing the most up-to-date research.


Global Debates About Taxation

Author by : Holger Nehring
Languange : en
Publisher by : Springer
Format Available : PDF, ePub, Mobi
Total Read : 32
Total Download : 689
File Size : 52,8 Mb
GET BOOK

Description : Current debates about taxes are dominated by references to foreign models. The contributors to this book explore how ideas about taxation were transferred between and within countries from the mid-eighteenth century to the present. They send out a word of caution to current policymakers looking for straightforward solutions from abroad.


Journal Of Public Finance And Public Choice

Author by : AA. VV.
Languange : en
Publisher by : Gangemi Editore spa
Format Available : PDF, ePub, Mobi
Total Read : 57
Total Download : 933
File Size : 55,9 Mb
GET BOOK

Description : Contents Wallace E. Oates Remembering Richard Musgrave Gordon L. Brady The Chicago Roots of the Virginia School of Political Economy David Duffy Tax Smoothing in the Presence of the Maastricht Constraint Russell S. Sobel - Christopher J. Coyne - Peter T. Leeson The Political Economy of FEMA: Did Reorganization Matter? Guido Pellegrini - Stefania P. S. Rossi - Ornella Tarola How Regional Policies Can Affect Growth: a Macroeconometric Model for the Southern Italian Regions Reviews


Banking And Industrialization In Austria Hungary

Author by : Richard L. Rudolph
Languange : en
Publisher by : Cambridge University Press
Format Available : PDF, ePub, Mobi
Total Read : 60
Total Download : 197
File Size : 50,7 Mb
GET BOOK

Description : This book examines industrialization in the Austrian half of the monarchy, and the role of banks in this industrialization.


Issues In Finance Business And Economics Research 2012 Edition

Author by :
Languange : en
Publisher by : ScholarlyEditions
Format Available : PDF, ePub, Mobi
Total Read : 51
Total Download : 978
File Size : 52,7 Mb
GET BOOK

Description : Issues in Finance, Business, and Economics Research: 2012 Edition is a ScholarlyBrief™ that delivers timely, authoritative, comprehensive, and specialized information about Financial Economics in a concise format. The editors have built Issues in Finance, Business, and Economics Research: 2012 Edition on the vast information databases of ScholarlyNews.™ You can expect the information about Financial Economics in this eBook to be deeper than what you can access anywhere else, as well as consistently reliable, authoritative, informed, and relevant. The content of Issues in Finance, Business, and Economics Research: 2012 Edition has been produced by the world’s leading scientists, engineers, analysts, research institutions, and companies. All of the content is from peer-reviewed sources, and all of it is written, assembled, and edited by the editors at ScholarlyEditions™ and available exclusively from us. You now have a source you can cite with authority, confidence, and credibility. More information is available at http://www.ScholarlyEditions.com/.


Individual And Collective Choice And Social Welfare

Author by : Constanze Binder
Languange : en
Publisher by : Springer
Format Available : PDF, ePub, Mobi
Total Read : 68
Total Download : 185
File Size : 40,8 Mb
GET BOOK

Description : The papers in this volume explore various issues relating to theories of individual and collective choice, and theories of social welfare. The topics include individual and collective rationality, motivation and intention in economics, coercion, public goods, climate change, and voting theory. The book offers an excellent overview over latest research in these fields.


Method And Morals In Constitutional Economics

Author by : James M. Buchanan
Languange : en
Publisher by : Springer Science & Business Media
Format Available : PDF, ePub, Mobi
Total Read : 89
Total Download : 918
File Size : 53,7 Mb
GET BOOK

Description : This book contains a range of essays on topics in the emerging field of "constitutional political economy". This field of enquiry is strongly associated with the name of James M. Buchanan whose research program has been the point of departure for this field. The essays are a selection of those written by colleagues and researchers in the field to honor Buchanan on the occasion of his 80th birthday. They cover a wide range of topics but fall primarily into two sets: one set dealing with methodological aspects of the c.p.e. approach; the other dealing with specific applications in a variety of policy areas, ranging from "economic transformation" to monetary policy regimes to health care. One particular issue in the methodological area relates to the model of motivation used - and more especially, the role of "morality" in economic and political behavior. The five essays on this topic make up one of the sections of the book, and justify reference to the issue in the volume's title.


Political Economy And Public Finance

Author by : Stanley L. Winer
Languange : en
Publisher by : Edward Elgar Publishing
Format Available : PDF, ePub, Mobi
Total Read : 73
Total Download : 600
File Size : 49,5 Mb
GET BOOK

Description : There is a long-standing difference amongst public economists between those who think that collective choice must be formally acknowledged, and those who derive their policy recommendations from a social planning framework in which politics plays no role. The purpose of this book is to contribute to a meaningful dialogue between these two groups, in the belief that the future of both political economy and of normative public finance lies somewhere between the two approaches. Some of the specific questions addressed in the book include: does public finance need political economy? Should collective choice play a role in the standard of reference used in normative public finance? What is a 'failure' in a non-market or policy process? And what have we learned about the theory and practice of public finance from three decades of empirical research on public choice? The book also provides a practitioner's view of the political economy of redistribution.


Ethical Reflections On The Financial Crisis 2007 2008

Author by : Wilfried Ver Eecke
Languange : en
Publisher by : Springer Science & Business Media
Format Available : PDF, ePub, Mobi
Total Read : 98
Total Download : 824
File Size : 43,9 Mb
GET BOOK

Description : In this book the author reflects on the philosophical and ethical bases of the financial crisis 2007-08 and the subsequent recession. He finds in Adam Smith solid arguments for the new free market economy, capitalism, but also arguments for a role for the government in the case of public goods (roads) and of merit goods (education, control of banking). Where the provision of public goods requires that the government respect consumer sovereignty there the provision of merit goods legitimizes the violation of that principle. By making use of the history of economic thought (e.g., the neo-liberal tradition) the author demonstrates that Musgrave’s idea of merit goods can be expanded to eleven domains in which the government has an important function. He legitimizes that move by using the Kantian argument that we must accept the possibility conditions for what we want. The author demonstrates that Rajan, Reich and Reinhart & Rogoff make use of seven of his eleven categories of merit goods in order to explain the financial crisis 2007-08 and the subsequent recession. The author thereby provides a philosophical and ethical analysis of the government's failures at the basis of the financial crisis. ​


The Economic Reader

Author by : Massimo M. Augello
Languange : en
Publisher by : Routledge
Format Available : PDF, ePub, Mobi
Total Read : 63
Total Download : 538
File Size : 55,8 Mb
GET BOOK

Description : "In the nineteenth century and still in the early decades of the twentieth century textbooks of economics were quite different from those over which thousands of undergrads sweat blood today to prepare their exams. They pedagogical tools, rich of moralistic overtones and of practical indications addressed to policy makers. They were made to persuade both students and the ordinary layman about the benefits of the market order. They also indicated the rules of behaviour that were considered consistent with the smooth functioning of economic mechanisms. The book studies the origins and evolution of economic textbooks in the nineteenth and early twentieth century, up to the turning point represented by Paul Samuelson's Economics (1948), which became the template for all the textbooks of the postwar period. The case studies included in the book cover a large part of Europe, the British Commonwealth, the United States and Japan. Each chapter examines various types of textbooks, from those aimed at self-education to those addressed to university students, secondary school students, to the short manuals aimed at the popularisation of political economy among workers and the middle classes. An introductory chapter examines this phenomenon in a comparative and transnational perspective. This study on the archaeology of modern textbooks reveals the massive effort made by governments and academic authorities to construct and disseminate a system of economic representations and regulations that could be instrumental to establish and consolidate what Michel Foucault called a new type of governmentality, based on natural market laws and on Malthusian population mechanisms"--


Questions Of International Law

Author by : György Haraszti
Languange : en
Publisher by : Brill Archive
Format Available : PDF, ePub, Mobi
Total Read : 70
Total Download : 222
File Size : 44,5 Mb
GET BOOK

Description :