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Displaying results 1 to 25 of 305.

  1. Gute Gemeindesteuern
    Contributor: Donges, Juergen B. (Mitwirkender)
    Published: 2003
    Publisher:  Stiftung Marktwirtschaft, Berlin

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    Source: Union catalogues
    Contributor: Donges, Juergen B. (Mitwirkender)
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783890150932; 3890150934
    Other identifier:
    9783890150932
    RVK Categories: QL 020 ; PN 344 ; PN 344 ; QL 020
    DDC Categories: 340; 360
    Series: Schriftenreihe / Stiftung Marktwirtschaft - Frankfurter Institut. Kronberger Kreis ; Bd. 40
    Subjects: Gemeindesteuer; Steuerreform; Gewerbesteuer; Lohnsummensteuer; Grundsteuer; Einkommensteuer
    Other subjects: (stw)Gemeindesteuer; (stw)Steuerreform; (stw)Gewerbesteuer; (stw)Grundsteuer; (stw)Einkommensteuer; (stw)Deutschland; (VLB-PF)BC: Paperback; (VLB-WI)2: Taschenbuch; (VLB-WG)775: Recht / Steuern; Online-Publikation; Buch; Graue Literatur
    Scope: 62 S., 21 cm
  2. Essays on the political economy of land use change
    Author: Hammes, Johanna Jussila
    Published: 2005
    Publisher:  Dep. of Economics, School of Economics and Commercial Law, Göteborg Univ., Göteborg

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Dissertation
    Format: Print
    ISBN: 9185169064
    RVK Categories: QS 000
    Series: Ekonomiska studier ; 147
    Subjects: Landnutzung; Agrarboden; Agraraußenhandel; Forstwirtschaft; Entwaldung; Grundsteuer; Welt; EU-Staaten; Land use, Rural; Land use
    Scope: XXI, 81 S., graph. Darst.
    Notes:

    Enth. 3 Beitr

    Zugl.: Göteborg, Univ., Diss., 2005
  3. Competitive versus cooperative Federalism
    is a fiscal equalization scheme necessary from an allocative point of view?
    Author: Arnold, Volker
    Published: 2004
    Publisher:  FernUniv. in Hagen, Hagen

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    Universitätsbibliothek Braunschweig
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    3496-0129
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    B/74113
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    Thüringer Universitäts- und Landesbibliothek
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    WIR:AJ:700:F366:-359:2004
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 691 (359)
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    04-8768
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    Bibliotheks-und Informationssystem der Carl von Ossietzky Universität Oldenburg (BIS)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Diskussionsbeiträge / Fachbereich Wirtschaftswissenschaft, Fernuniversität in Hagen ; 359
    Subjects: Finanzausgleich; Finanzbeziehungen; Länderfinanzausgleich; Allokationseffizienz; Grundeigentum; Eigentümerstruktur; Grundsteuer; Theorie
    Scope: 33 S, graph. Darst
    Notes:

    Literaturverz. S. 32 - 33
  4. Urban management in Asia
    issues and opportunities
    Published: 1989

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 259811
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 8190012606
    Subjects: Gemeindefinanzen; Kommunalverwaltung; Grundsteuer; Öffentliche Dienstleistung; Asien
    Scope: VI, 184 S. : graph. Darst
    Notes:

    Enth. 14 Beitr.
  5. State land taxation
    a critical review
    Author: Reece, Barry F.
    Published: [1992]

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 271898
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 094948234X
    Series: Array ; 15
    Subjects: Grundsteuer; Ländersteuer; Australien
    Scope: 72 S. : graph. Darst
  6. ¿Está afectando el impuesto predial el precio de la vivienda en Bogotá?
    un análisis basado en la econometría espacial
    Author: Lozano-Espitia, Ignacio; Ricciulli-Marín, Diana
    Published: [2017]
    Publisher:  Banco de la Republica Colombia, Bogotá, Colombia

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Keine Speicherung
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    Source: Union catalogues
    Language: Spanish
    Media type: Book
    Format: Online
    Series: Borradores de economía ; núm. 1016 (2017)
    Subjects: Grundsteuer; Immobilienpreis; Wohnimmobilien; Hedonischer Preisindex; Räumliche Preistheorie; Bogota; Kolumbien
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  7. Age-based property tax exemptions
    Author: Banzhaf, H. Spencer; Mickey, Ryan; Patrick, Carlianne E.
    Published: January 2019
    Publisher:  National Bureau of Economic Research, Cambridge, MA

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1 (25468)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Other identifier:
    Series: Working paper series / National Bureau of Economic Research ; 25468
    Subjects: Steuervergünstigung; Immobilien; Grundeigentum; Grundsteuer; Ältere Menschen; Schätzung; Georgia (Bundesstaat, USA)
    Scope: 29 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  8. Estructura, potencial y desafíos del impuesto predial en Colombia
    = Structure, potential and challenges of the Property and Land Tax in Colombia
    Author: Sánchez Torres, Fabio; España Eljaiek, Irina
    Published: [2013]
    Publisher:  Universidad de los Andes, Facultad de Economía, CEDE, Centro de Estudios sobre Desarrollo Económico, Bogotá, D.C., Colombia

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 1377 (2013,48)
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    Source: Union catalogues
    Language: Spanish
    Media type: Book
    Format: Print
    Series: Documentos CEDE ; 2013, 48 (septiembre de 2013)
    Subjects: Grundsteuer; Steuerwirkung; Kolumbien
    Scope: 34 Seiten, Illustrationen
  9. Internationaler Vergleich der Systeme zur Besteuerung der Land- und Forstwirtschaft
    Author: Parsche, Rüdiger; Haug, Peter; Marcelo, Antonio; Nam, Chang-woon; Reichl, Bettina
    Published: 2001
    Publisher:  ifo Institut für Wirtschaftsforschung, München

    Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as... more

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    DS 584 (1)
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    Due to its overwhelming significance among taxes on earnings in the agricultural and forestry sector, the analyses are primarily concentrated on the international comparison of effective income tax burden in the selected EU Member States as well as Canada, the United States and Japan. In this context, it is particularly stressed that, instead of applying actual earnings, the determination of taxable profits (or income) for small-sized agricultural firms takes place on the basis of standard, blanket amount of earnings in several investigated countries. In addition, national rules on real property tax are introduced in a systematic way. Furthermore, on the basis of legal information existing in the individual countries, an attempt is made in the second step to quantify the impact of such different tax systems on the basis of a model calculation. Although the rules about public subsidies for agriculture and forestry in the EU appear to be largely harmonised, the varied tax treatment of such transfers as extra earnings leads, ceteris paribus, to different effective tax burdens in the individual countries. This fact, in turn, suggests urgent needs for further political discussions on the EU level. The study consists of two parts. The former provides a general, comparative overview of taxation in agricul-ture and forestry in the investigated countries. The latter, with the so-called country reports shows the relevant laws and rules in the individual countries in more detail.

     
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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/167372
    RVK Categories: PP 6125 ; ZB 77000
    Series: ifo Forschungsberichte ; [1]
    Subjects: Landwirtschaft; Steuerbelastung; Einkommensteuer; Grundsteuer; Vergleich; Dänemark; Frankreich; Italien; Niederlande; Österreich; Spanien; Großbritannien; Japan; Kanada; USA
    Scope: 1 Online-Ressource (circa 234 Seiten), Illustrationen
  10. Limiting the distortionary impacts of transaction taxes
    Scottish stamp duty after the Mirrlees Review
    Author: Borebly, Daniel
    Published: [2018]
    Publisher:  Department of Economics, University of Strathclyde, Glasgow

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    VS 455 (2018,17)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Strathclyde discussion papers in economics ; no 18, 17
    Subjects: Verkehrsteuer; Besteuerungsverfahren; Grundsteuer; Steuerwirkung; Steuerreform; Schottland
    Scope: 1 Online-Ressource (circa 30 Seiten), Illustrationen
  11. Wealth taxes and inequality
    Author: Reichlin, Pietro; Borri, Nicola
    Published: 23 July 2018
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 32 (13067)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Discussion paper series / Centre for Economic Policy Research ; DP13067
    Subjects: Vermögensteuer; Vermögensteuer; Lohnsteuer; Grundsteuer; Optimale Besteuerung
    Scope: 37 Seiten, Illustrationen
    Notes:

    Erscheint auch als Online-Ausgabe
  12. Could/should jubilee debt cancellations be reintroduced today?
    Author: Goodhart, Charles A. E.; Hudson, Michael
    Published: 16 January 2018
    Publisher:  Centre for Economic Policy Research, London

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    W 32 (12605)
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Array ; DP 12605
    Subjects: Schuldenerlass; Geschichte; Byzantinisches Reich; Einkommensverteilung; Umverteilung; Wirkungsanalyse; Neue politische Ökonomie; Studienfinanzierung; Grundsteuer
    Scope: 27 Seiten
    Notes:

    Erscheint auch als Online-Ausgabe
  13. The evaluation of economic and legal regulations concerning taxes on real estate in Poland and European Union countries
    Author: Skrzypek-Ahmed, Sylwia; Wolowiec, Tomasz
    Published: 2018
    Publisher:  Innovatio Press Wydawnictwo Naukowe Wyższej Szkoły Ekonomii i Innowacji, Lublin

    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    B 416346
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9788364527821; 8364527827
    Series: Monografie Wydziału Administracji i Nauk Społecznych WSEI
    Subjects: Grundsteuer; Vermögensteuer; Grundstücksrecht; Steuerpolitik; Polen; EU-Staaten
    Scope: 175 Seiten, 24 cm
    Notes:

    Bibliografia, netografia na stronach 167-175
  14. Taxation and social security in agriculture
    Author: Hill, Berkeley
    Published: 2005
    Publisher:  OECD Publ., Paris

    This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries, knowledge of which has been very scarce up to now. The conceptual basis for deciding what constitutes a concession... more

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    Humboldt-Universität zu Berlin, Universitätsbibliothek, Jacob-und-Wilhelm-Grimm-Zentrum
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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries, knowledge of which has been very scarce up to now. The conceptual basis for deciding what constitutes a concession conferring financial benefit to the farmer is discussed and estimates of the values of those concessions are reported in the few cases where they have been found. Many different types of taxes are covered including income taxes, taxes on property, (annual or on transfer by death or sale), and taxes on goods and services, as is preferential treatment in social security contributions or entitlements. In all, twenty-four countries are covered. The different measures are analyzed from the point of view of their likely impact in distorting production and trade, and how they may affect structure and asset values in the sector. Finally, the report indicates that fuller integration of farming into economy-wide, social safety nets or tax systems could be more efficient, effective and equitable than sectoral approaches in tackling instability or low incomes in farming.--Publisher's description.

     
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  15. Essays on the political economy of land use change
    Author: Hammes, Johanna Jussila
    Published: 2005

    Location:
    Freie Universität Berlin, Universitätsbibliothek
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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Source: Staatsbibliothek zu Berlin; Philologische Bibliothek, FU Berlin
    Language: English
    Media type: Dissertation
    ISBN: 9185169064
    RVK Categories: QS 000
    Series: Economic studies ; 147
    Subjects: Forstwirtschaft; Lobbyismus; Grundsteuer; Mitgliedsstaaten; Ackerbau
    Scope: XXI, 81 S., graph. Darst.
    Notes:

    Zugl.: Göteborg, Univ., Diss., 2005
  16. Grundsteuern in der Europäischen Union
    Author: Claus, Katrin; Nehls, Daniela; Scheffler, Wolfram
    Published: 2016
    Publisher:  Institut Finanzen und Steuern e.V., Berlin

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    Freie Universität Berlin, Universitätsbibliothek
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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Verbund der Öffentlichen Bibliotheken Berlins - VÖBB
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    Bibliothek des Aus- und Fortbildungszentrums des Landes Brandenburg
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    Universität Potsdam, Universitätsbibliothek
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    Source: Philologische Bibliothek, FU Berlin; Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    ISBN: 9783897371682; 3897371685
    Other identifier:
    9783897371682
    RVK Categories: PP 8105
    Series: IFSt-Schrift ; 509
    Subjects: Grundsteuer; Rechtsvergleich; Mitgliedsstaaten
    Scope: 121 Seiten, Diagramme
    Notes:

    Lose Beilage (15 Seiten) unter dem Titel: "Kurzinformationen zu Grundsteuern in der Europäischen Union"
  17. Umsetzung der Grundsteuerreform in den Bundesländern
    Auswirkungen und verfassungsrechtliche Beurteilung
    Author: Scheffler, Wolfram; Feldner, Michael
    Published: 2021
    Publisher:  Institut Finanzen und Steuern e.V., Berlin

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    Freie Universität Berlin, Universitätsbibliothek
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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Verbund der Öffentlichen Bibliotheken Berlins - VÖBB
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    Source: Philologische Bibliothek, FU Berlin; Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    ISBN: 9783897372061
    RVK Categories: PP 5369 ; QL 633
    Series: ifst-Schrift ; 542
    Subjects: Verfassungsrecht; Steuerreform; Auswirkung; Grundsteuer
    Scope: 182 Seiten
  18. Reform der Grundsteuer
    Stellungnahme des Wissenschaftlichen Beirats beim Bundesministerium der Finanzen
    Published: 2011
    Publisher:  Bundesministerium der Finanzen, Wiss. Beirat, Berlin

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: PP 5369 ; QL 633 ; PP 5369 ; QL 633
    Series: Finanz- und Wirtschaftspolitik
    Subjects: Grundsteuer; Steuerreform
    Other subjects: (stw)Grundsteuer; (stw)Steuerreform; (stw)Deutschland; Amtsdruckschrift; Graue Literatur
    Scope: 8 S., 30 cm
  19. Why do school district budget referenda fail?
    Contributor: Ehrenberg, Ronald G. (Mitwirkender); Ehrenberg, Randy A. (Mitwirkender); Smith, Christopher L. (Mitwirkender); Zhang, Liang (Mitwirkender)
    Published: 2004
    Publisher:  Forschungsinstitut zur Zukunft der Arbeit GmbH, Bonn

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    Source: Union catalogues
    Contributor: Ehrenberg, Ronald G. (Mitwirkender); Ehrenberg, Randy A. (Mitwirkender); Smith, Christopher L. (Mitwirkender); Zhang, Liang (Mitwirkender)
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    RVK Categories: QA 32110
    Series: IZA discussion papers ; 1053
    Subjects: Schulfinanzierung; Grundsteuer
    Other subjects: (stw)Schulfinanzierung; (stw)Grundsteuer; (stw)New York; Arbeitspapier; Graue Literatur
    Scope: Online-Ressource
  20. Ökonomische Instrumente zum Schutz des Bodens
    Contributor: Losch, Siegfried (Mitwirkender)
    Published: 2000
    Publisher:  Bundesamt für Bauwesen und Raumordnung, Bonn

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    Source: Union catalogues
    Contributor: Losch, Siegfried (Mitwirkender)
    Language: German
    Media type: Book
    Format: Print
    RVK Categories: QT 320
    DDC Categories: 330; 380; 650; 670
    Series: Arbeitspapiere / Bundesamt für Bauwesen und Raumordnung ; H. 2000,1
    Subjects: Bodenschutz; Bodenschutzpolitik; Umweltabgabe; Grundsteuer; Bodenpolitik
    Other subjects: (stw)Bodenschutz; (stw)Umweltabgabe; (stw)Grundsteuer; (stw)Bodenpolitik; (stw)Deutschland; Arbeitspapier; Graue Literatur
    Scope: 32 S., graph. Darst., 30 cm
  21. Competitive versus cooperative federalism
    is a fiscal equalization scheme necessary from an allocative point of view?
    Author: Arnold, Volker
    Published: 2004
    Publisher:  FernUniv. in Hagen, Hagen

    Location:
    Universitätsbibliothek Braunschweig
    Signature:
    3496-0129
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    Staats- und Universitätsbibliothek Hamburg Carl von Ossietzky
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    B/74113
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    Thüringer Universitäts- und Landesbibliothek
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    WIR:AJ:700:F366:-359:2004
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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    W 691 (359)
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    Universität Konstanz, Kommunikations-, Informations-, Medienzentrum (KIM)
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    sta 2.80/d49-359
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    Leuphana Universität Lüneburg, Medien- und Informationszentrum, Universitätsbibliothek
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    04-8768
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    Bibliotheks-und Informationssystem der Carl von Ossietzky Universität Oldenburg (BIS)
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    N vwl 001 SA 0562-359
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    Saarländische Universitäts- und Landesbibliothek
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    MV 1449
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    Series: Diskussionsbeiträge / Fachbereich Wirtschaftswissenschaft, FernUniversität in Hagen ; 359
    Subjects: Finanzausgleich; Finanzbeziehungen; Länderfinanzausgleich; Allokationseffizienz; Grundeigentum; Eigentümerstruktur; Grundsteuer; Theorie
    Scope: 33 S., graph. Darst.
    Notes:

    Literaturverz. S. 32 - 33
  22. Die Wiederentdeckung der Zweitwohnsitzsteuer durch die Kommunen
    zu Wirkungen und Legitimation aus ökonomischer Sicht
    Author: Steinrücken, Torsten; Jaenichen, Sebastian
    Published: 2003
    Publisher:  Inst. für Volkswirtschaftslehre, Ilmenau

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    DDC Categories: 330; 380; 650; 670
    Series: Diskussionspapier / Technische Universität Ilmenau, Institut für Volkswirtschaftslehre ; Nr. 33
    Subjects: Ferienhaus; Ferienwohnung; Wochenendhaus; Grundsteuer; Besteuerungsprinzip; Kommunaler Finanzausgleich
    Other subjects: (stw)Ferienimmobilien; (stw)Grundsteuer; (stw)Besteuerungsprinzip; (stw)Kommunaler Finanzausgleich; (stw)Deutschland; Arbeitspapier; Graue Literatur; Buch; Online-Publikation
    Scope: 20 Bl., 30 cm
  23. Flexibler Kündigungsschutz am Arbeitsmarkt
    Contributor: Donges, Juergen B. (Mitwirkender)
    Published: 2004
    Publisher:  Stiftung Marktwirtschaft, Berlin

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    Source: Union catalogues
    Contributor: Donges, Juergen B. (Mitwirkender)
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783890150963; 3890150969
    Other identifier:
    9783890150963
    RVK Categories: QV 240 ; QV 350 ; QV 700 ; PF 383 ; PF 383 ; QV 700
    Series: Schriftenreihe / Stiftung Marktwirtschaft - Frankfurter Institut. Kronberger Kreis ; Bd. 41
    Subjects: Gemeindesteuer; Steuerreform; Gewerbesteuer; Lohnsummensteuer; Grundsteuer; Einkommensteuer
    Other subjects: (stw)Gemeindesteuer; (stw)Steuerreform; (stw)Gewerbesteuer; (stw)Grundsteuer; (stw)Einkommensteuer; (stw)Deutschland; (VLB-PF)BC: Paperback; (VLB-WI)2: Taschenbuch; (VLB-WG)748: Politik, Gesellschaft, Arbeit / Arbeit; Buch; Graue Literatur; Online-Publikation; Graue Literatur
    Scope: 62 S., graph. Darst., 21 cm
  24. A land use tax
    greening the property tax system
    Author: Bizer, Kilian
    Published: 1998
    Publisher:  Finanzwiss. Forschungsinst., Köln

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    Content information
    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9783923342488; 3923342489
    DDC Categories: 330; 380; 650; 670
    Series: Finanzwissenschaftliche Diskussionsbeiträge ; Nr. 98,3
    Subjects: Landnutzung; Umweltabgabe; Grundsteuer; Umweltsteuer; Theorie
    Other subjects: (stw)Landnutzung; (stw)Umweltabgabe; (stw)Grundsteuer; (stw)Ökosteuer; (stw)Theorie; Arbeitspapier; Graue Literatur; Buch
    Scope: 19 Bl., graph. Darst., 30 cm
  25. Bodenpolitik und Grundsteuer
    Bericht über ein Expertengespräch
    Contributor: Reidenbach, Michael (Herausgeber)
    Published: 1999
    Publisher:  Difu, Berlin

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    Source: Union catalogues
    Contributor: Reidenbach, Michael (Herausgeber)
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783881182744; 3881182748
    RVK Categories: PP 5365 ; RC 20909 ; PP 5365 ; RC 20909
    DDC Categories: 330; 380; 650; 670
    Series: Materialien / Deutsches Institut für Urbanistik ; 99,2
    Subjects: Grundsteuer; Steuerreform; Bodenpreis; Landnutzung; Umweltabgabe; Besteuerungsverfahren; Steuerwirkung
    Other subjects: (stw)Grundsteuer; (stw)Steuerreform; (stw)Bodenpreis; (stw)Landnutzung; (stw)Umweltabgabe; (stw)Besteuerungsverfahren; (stw)Steuerwirkung; (stw)Deutschland; Kongressschrift; Graue Literatur; Sammelwerk; Buch; Graue Literatur
    Scope: 98 S., graph. Darst., 30 cm