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Theorie und Ideengeschichte der Steuergerechtigkeit

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ISBN: 9783658259037 Year: Pages: 316 DOI: 10.1007/978-3-658-25903-7 Language: German
Publisher: Springer Nature
Subject: Economics
Added to DOAB on : 2020-02-04 11:21:20
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In dieser Open-Access-Publikation stellt der Autor die Evolution der Steuergerechtigkeitsideen und -prinzipien in einen historischen Zusammenhang und ordnet diese in größere Strukturen ein, um so ein geschlossenes Bild der Steuergerechtigkeitskonzepte in der Rechts-, Sozial- und Wirtschaftsgeschichte zu zeichnen. Dabei gelingt es dem Autor, die Entwicklung der finanzwissenschaftlichen Diskussion und des Steuerwesens konsequent an den klassischen steuerlichen Gerechtigkeitskriterien zu messen.

Steuergeldwäscherei in Bezug auf direkte Steuern

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ISBN: 9783941159075 Year: Pages: 352 DOI: 10.24921/2016.94115907 Language: German
Publisher: Carl Grossmann Verlag
Subject: Law
Added to DOAB on : 2017-09-05 11:02:12
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The present analysis focuses on the interpretation of art. 305bis of the Swiss Criminal Code. The author, Gabriel Bourquin, treats the problem of tax crimes as predicate offenses to money laundering. Where necessary, in particular in relation to the punishment of money laundering by omission, the analysis will deal with the special duties of due diligence (art. 6) and the duty to report (art. 9) of the Anti-Money Laundering Act.

A Fair Share of Tax: A Fiscal Anthropology of Contemporary Sweden

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ISBN: 9783319697710 9783319697727 Year: Pages: 136 DOI: 10.1007/978-3-319-69772-7 Language: English
Publisher: Palgrave Macmillan Grant: Riksbankens Jubileumsfond
Subject: Economics
Added to DOAB on : 2018-05-31 18:01:26
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This book takes a taxpayer's perspective to the relations taxation creates between people and their state. Larsen proposes that in order to understand tax compliance and cheating, we have to look beyond law, psychological experiments and surveys to include tax collectors and taxpayers' practices. The text explores the view of taxes seen as citizen’s explicit economic relation to the state and implicit economic relation to all other compatriots. Larsen suggests how to build and increase tax compliance if we take the idea of taxation creating reciprocal relations seriously. The empirical cases are based on ethnography from two opposing tax practices in Sweden. Firstly, from a study of analysts, auditors, legal experts and managers at the Swedish Tax Agency and how they, quite successfully, strive for legitimacy in their tax collecting activities in society. Secondly, from fieldwork among a group of middle-aged Swedes and how they justify their tax-cheating when purchasing work off the books. Sweden is a modern society seen as particularly rational and the least prone to worry about survival issues; they trust their government and fellow citizens. Sweden is therefore an important country to look at as an example of tax compliance and whether other countries showing a continuous inclination towards these values will follow their lead.

Hidden Transfers of Assets and Hidden Payouts of Profit

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ISBN: 9789616842709 Year: Volume: 1 Pages: 257 DOI: 10.4335/978-961-6842-70-9 Language: Slovenian
Publisher: Institute for Local Self-Government and Public Procurement Maribor
Subject: Political Science
Added to DOAB on : 2016-09-28 16:45:30
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The concept of "hidden payout of profit” is characteristic for tax law, but inappropriate for corporate law, although it became deep-rooted in this field by practice. Within the context of corporate law it is not only about the problem of profit payouts, but also about the protection of the so-called tied up assets of a capital company within the so-called principle of capital preservation. The purpose of the corporate legislation is to prevent inadmissible interferences of shareholders or associates in the company's assets. Unlike corporate law, the purpose of tax law is to protect (fiscal) interests of the state, primarily to protect the tax base of the company as an independent and only subject to taxation, therefore the payouts of profit don’t have an effect on the amount of the tax base, irrespective of whether the company pays out the profit in an open or hidden way. Hidden payouts of profit - as the open ones - do not reduce the tax base for income. The subject of the discussion are both aspects - the corporate aspect of hidden transfers of assets and the tax aspects of hidden transfers of assets within the law of joint-stock companies and limited liability companies.

Carbon Pricing in Japan

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Book Series: Economics, Law, and Institutions in Asia Pacific ISBN: 9789811569647 Year: Pages: 265 DOI: 10.1007/978-981-15-6964-7 Language: English
Publisher: Springer Nature
Subject: Environmental Sciences --- Agriculture (General)
Added to DOAB on : 2020-10-15 00:06:19
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This open access book evaluates, from an economic perspective, various measures introduced in Japan to prevent climate change. Although various countries have implemented such policies in response to the pressing issue of climate change, the effectiveness of those programs has not been sufficiently compared. In particular, policy evaluations in the Asian region are far behind those in North America and Europe due to data limitations and political reasons. The first part of the book summarizes measures in different sectors in Japan to prevent climate change, such as emissions trading and carbon tax, and assesses their impact. The second part shows how those policies have changed the behavior of firms and households. In addition, it presents macro-economic simulations that consider the potential of renewable energy. Lastly, based on these comprehensive assessments, it compares the effectiveness of measures to prevent climate change in Japan and Western countries. Providing valuable insights, this book will appeal to both academic researchers and policymakers seeking cost-effective measures against climate change.

Global Wine Markets, 1961 to 2009: A statistical compendium

Authors: ---
ISBN: 9780987073013 Year: Pages: 468 DOI: 10.1017/UPO9780987073013 Language: English
Publisher: University of Adelaide Press
Subject: Economics
Added to DOAB on : 2012-05-14 08:53:05
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Until very recently, most grape-based wine was consumed close to where it was produced, and mostly that was in Europe. Barely one-tenth of the world’s wine production was exported prior to the 1970s, even counting intra-European trade. The latest wave of globalization has changed that forever. Now more than one-third of all wine consumed globally is produced in another country, and Europe’s dominance of global wine trade has been greatly diminished by the surge of exports from ‘New World’ producers. New consumers also have come onto the scene as incomes have grown, eating habits have changed and tastes have broadened. Asia in particular is emerging as a new and rapidly growing wine market – and in China that is stimulating the development of local, modern production capability that, in volume terms, already rivals that of Argentina, Australia and South Africa. This latest edition of global wine statistics therefore not only updates data to 2009 and revises past data, but also expands on earlier editions in a number of ways. For example, we now separately identify an extra eight Asian countries or customs areas (Hong Kong, India, Korea, Malaysia, Philippines, Singapore, Taiwan and Thailand) in addition to China and Japan. We also include more than 50 new tables to cover such items as excise and import taxes, per capita expenditure on wine, the share of domestic sales in off-trade, the shares of the largest firms in national markets and globally, and the most powerful wine brands globally. Given the growing interest in the health aspects of alcohol consumption, we now express it per adult as well as per capita. Perhaps the most significant addition to this latest version is a new section that provides estimates of the volume, value and hence unit value of wine production, consumption, exports and imports for four catagories: sparkling wines, and non-premium, commercial-premium and super-premium still wines.

Global wine markets, 1860 to 2016

Authors: --- ---
ISBN: 9781925261660 Year: DOI: 10.20851/global-wine-markets Language: English
Publisher: University of Adelaide Press
Subject: Economics
Added to DOAB on : 2018-01-12 11:01:57
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Until recently, most grape-based wine was consumed close to where it was produced, and mostly that was in Europe. Now more than two-fifths of all wine consumed globally is produced in another country, including in the Southern Hemisphere, the USA and Asia. This latest edition of global wine statistics not only updates data to 2016 but also adds another century of data. The motivation to assemble those historical data was to enable comparisons between the current and the previous globalization waves. This unique database reveals that, even though Europe’s vineyards were devastated by vine diseases and the pest phylloxera from the 1860s, most ‘New World’ countries remained net importers of wine until late in the nineteenth century. Some of the world’s leading wine economists and historians have contributed to and drawn on this database to examine the development of national wine market developments before, during and in between the two waves of globalization. Their initial analyses cover all key wine-producing and -consuming countries using a common methodology to explain long-term trends and cycles in national wine production, consumption, and trade.

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