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Displaying results 1 to 24 of 24.

  1. Intellectuals in the Modern Islamic World
    Contributor: Dudoignon, Stephane A. (Publisher); Hisao, Komatsu (Publisher); Yasushi, Kosugi (Publisher)
    Published: 2006
    Publisher:  Taylor & Francis

    Incorporating a rich series of case-studies covering a range of geographical areas, this collection of essays examines the history of modern intellectuals in the Islamic world throughout the twentieth century. The contributors reassess the typology... more

     

    Incorporating a rich series of case-studies covering a range of geographical areas, this collection of essays examines the history of modern intellectuals in the Islamic world throughout the twentieth century. The contributors reassess the typology and history of various scholars, providing significant diachronic analysis of the different forms of communication, learning, and authority. While each chapter presents a separate regional case, with an historically and geographically different background, the volume discloses commonalities, similarities and intellectual echoes through its comparative approach. Consisting of two parts, the volume focuses first on al-Manar, the influential journal published between 1898 and 1935 that inspired much imagination and arguments among local intelligentsias all over the Islamic world. The second part discusses the formation, transmission and transformation of learning and authority, from the Middle East to Central and Southeast Asia. Constituting a milestone in comparative studies of the modern Islamic world, this book highlights the range of and transformation in the role of intellectuals in Islamic societies.

     

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  2. Bodies of Reform
    The Rhetoric of Character in Gilded Age America
    Published: [2010]; © 2010
    Publisher:  New York University Press, New York, NY

    From the patricians of the early republic to post-Reconstruction racial scientists, from fin de siècle progressivist social reformers to post-war sociologists, character, that curiously formable yet equally formidable "stuff," has had a long and... more

    Brandenburgische Technische Universität Cottbus - Senftenberg, Universitätsbibliothek
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    From the patricians of the early republic to post-Reconstruction racial scientists, from fin de siècle progressivist social reformers to post-war sociologists, character, that curiously formable yet equally formidable "stuff," has had a long and checkered history giving shape to the American national identity.Bodies of Reform reconceives this pivotal category of nineteenth-century literature and culture by charting the development of the concept of "character" in the fictional genres, social reform movements, and political cultures of the United States from the mid-nineteenth to the early-twentieth century. By reading novelists such as Herman Melville, Mark Twain, Pauline Hopkins, and Charlotte Perkins Gilman alongside a diverse collection of texts concerned with the mission of building character, including child-rearing guides, muscle-building magazines, libel and naturalization law, Scout handbooks, and success manuals, James B. Salazar uncovers how the cultural practices of representing character operated in tandem with the character-building strategies of social reformers. His innovative reading of this archive offers a radical revision of this defining category in U.S. literature and culture, arguing that character was the keystone of a cultural politics of embodiment, a politics that played a critical role in determining-and contesting-the social mobility, political authority, and cultural meaning of the raced and gendered body

     

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  3. Bodies of Reform
    The Rhetoric of Character in Gilded Age America
    Published: [2010]; © 2010
    Publisher:  New York University Press, New York, NY

    From the patricians of the early republic to post-Reconstruction racial scientists, from fin de siècle progressivist social reformers to post-war sociologists, character, that curiously formable yet equally formidable "stuff," has had a long and... more

    Ostbayerische Technische Hochschule Amberg-Weiden / Hochschulbibliothek Amberg
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    Universitätsbibliothek Passau
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    From the patricians of the early republic to post-Reconstruction racial scientists, from fin de siècle progressivist social reformers to post-war sociologists, character, that curiously formable yet equally formidable "stuff," has had a long and checkered history giving shape to the American national identity.Bodies of Reform reconceives this pivotal category of nineteenth-century literature and culture by charting the development of the concept of "character" in the fictional genres, social reform movements, and political cultures of the United States from the mid-nineteenth to the early-twentieth century. By reading novelists such as Herman Melville, Mark Twain, Pauline Hopkins, and Charlotte Perkins Gilman alongside a diverse collection of texts concerned with the mission of building character, including child-rearing guides, muscle-building magazines, libel and naturalization law, Scout handbooks, and success manuals, James B. Salazar uncovers how the cultural practices of representing character operated in tandem with the character-building strategies of social reformers. His innovative reading of this archive offers a radical revision of this defining category in U.S. literature and culture, arguing that character was the keystone of a cultural politics of embodiment, a politics that played a critical role in determining-and contesting-the social mobility, political authority, and cultural meaning of the raced and gendered body

     

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  4. Hypothetical tax-benefit reforms in Hungary
    shifting from tax relief to cash transfers for family support
    Published: 2023 May
    Publisher:  ECINEQ, Society for the Study of Economic Inequality, [Verona]

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: Working paper series / ECINEQ, Society for the Study of Economic Inequality ; 648 (2023)
    Subjects: family benefits; reform; labor supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  5. Designing fossil fuel subsidy reforms in OECD and G20 countries
    a robust sequential approach methodology
    Published: 2020
    Publisher:  OECD, Paris, France

    Reform of support for fossil fuels is often identified as a priority for a country’s fiscal consolidation efforts and for climate action to align financial flows with low-carbon pathways. Its implementation, however, remains elusive for many... more

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    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Universität Potsdam, Universitätsbibliothek
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    Reform of support for fossil fuels is often identified as a priority for a country’s fiscal consolidation efforts and for climate action to align financial flows with low-carbon pathways. Its implementation, however, remains elusive for many countries as they face seemingly irreconcilable policy agendas of economic growth and sustainability coupled with potential political backlash against austerity and rising costs. This paper provides a sequential approach that may assist in providing support for the analysis to a well-informed reform process. Deploying the suggested tools can help policy makers to identify the most distorting government support measures and alternative or complementary policies that deliver the sought-after objectives more efficiently and effectively. The work presented here draws on the OECD’s longstanding experience and tradition in measuring and tracking support measures for fossil fuels, primarily in its Inventory of Support Measures for Fossil Fuels (Inventory hereafter) and accompanying reports.

     

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: OECD environment working papers ; no. 168
    Subjects: Subsidies; fossil fuels; energy; reform; government support; fossil fuel subsidies; oil; gas; coal; fossil fuel subsidy reform; tax incentives; tax expenditures; ; Environment; Taxation
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  6. Vorfragenkompetenz und Bindung bei der Auslegung steuerrechtlicher Vorschriften
    eine Untersuchung zur Vermeidung divergierender Entscheidungen im Steuer- und Steuerstrafrecht aus verfassungsrechtlicher Perspektive
    Published: 2021; ©2021
    Publisher:  Nomos Verlagsgesellschaft, Baden-Baden

    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für... more

    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für steuerrechtliche Vorfragen. Die Arbeit untersucht, ob derart widersprüchliche Entscheidungen aus verfassungsrechtlicher Sicht vermieden werden müssen. Auf Grundlage einer umfassenden Analyse der Rechtslage unter Einbeziehung verwandter Rechtsgebiete begründet die Arbeit die Verfassungswidrigkeit der Vorfragenkompetenz der Strafgerichte und macht tragfähige Vorschläge für eine Gesetzesreform. Ein Exkurs zur Rechtslage in Zivil-, Verwaltungs- und Sozialgerichtsverfahren bildet den Abschluss der Untersuchung. Under current German law a criminal court is allowed to sentence for tax evasion although the tax court denies the underlying fiscal claim. This consequence follows from the criminal courts’ competence to examine preliminary tax questions (Vorfragenkompetenz). The work analyses whether such contradictory decisions have to be avoided for constitutional reasons. Based on a comprehensive analysis of the current legal situation including related fields of law the work establishes that the criminal courts’ competence to examine preliminary tax questions is unconstitutional; this result is followed by viable reform proposals. The investigation is concluded by an excursus regarding the legal situation in civil, administrative and social court proceedings.

     

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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Dissertation
    Format: Online
    ISBN: 9783748924524
    Other identifier:
    RVK Categories: PP 3685 ; PH 4120
    Edition: 1. Auflage
    Series: Steuerwissenschaftliche Schriften ; Band 76
    Array
    Subjects: Strafprozessrecht; Bindung; Finanzverwaltung; Finanzgerichtsbarkeit; Widerspruchsfreiheit der Rechtsordnung; Vorfragenkompetenz; Vermeidung divergierender Entscheidungen; Folgerichtigkeitsgebot; Finanzrecht; Steuerrecht; Verfassungsrecht; Steuerstrafrecht; Steuerhinterziehung; Verwaltung; Reform; Verfahren; Strafprozess; Gerichtsverfahren; constitutional law; criminal procedings; court proceeding; tax law; administration; reform; criminal tax law; procedure; tax evasion; financial law
    Scope: 1 Online-Ressource (748 Seiten)
    Notes:

    Gesehen am 06.07.2021

    Dissertation, Universität Heidelberg, 2020

  7. Preferences for reforms
    endowments vs. beliefs
    Published: 2022 FEB
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Are preferences for reforms driven by individuals' own endowments or beliefs? To address this question, we conducted a cross-country survey on people's opinions on employment protection legislation-an area where reform has proven to be difficult and... more

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    Are preferences for reforms driven by individuals' own endowments or beliefs? To address this question, we conducted a cross-country survey on people's opinions on employment protection legislation-an area where reform has proven to be difficult and personal interests are at stake. We find that individuals' beliefs matter more than their own endowments and personal pay-offs. A randomized information treatment confirms that beliefs explain views about reform, but beliefs can change with new information. Our results are robust to several robustness tests, including to alternative estimation techniques and samples

     

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9798400202414
    Other identifier:
    Series: Working paper / International Monetary Fund ; WP/22, 33
    Subjects: political opinions; preferences; political economy; regulation; reform; employment protection; beliefs; ideology; endowments; surveys; Analysis of Collective Decision-Making; Labor Economics Policies; Models of Political Processes; Plant Closings; Severance Pay; Unemployment Insurance
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  8. Energiewirtschaftsgesetz
    Contributor: Kment, Martin (Verfasser, Herausgeber)
    Published: 2024
    Publisher:  Nomos, Baden-Baden

    Ruhr-Universität Bochum, Universitätsbibliothek
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    Source: Union catalogues
    Contributor: Kment, Martin (Verfasser, Herausgeber)
    Language: German
    Media type: Book
    Format: Print
    ISBN: 9783848788781; 3848788780
    Other identifier:
    9783848788781
    DDC Categories: 340
    Edition: 3. Auflage
    Series: Nomos Kommentar
    Subjects: Deutschland
    Other subjects: Stromnetzzugangsverordnung; award of concessions; Ausbau erneuerbarer Energien; Energy Industry Act; energy law; Bundesnetzagentur; grid access; Digitalisierungsrichtlinie; grid connection; EEG-Umlage; Energierecht; legal protection; Energiewirtschaftsgesetz; new edition of the NK-EnWG; reform; Gasnetzzugangsverordnung; regulatory requirement; Klimaschutz-Sofortprogramm; Kommentierung; Konzessionsvergabe
    Scope: 1979 Seiten, 24.5 cm x 17.3 cm
    Notes:

    Auf dem Buchrücken: EnWG

  9. Energiewirtschaftsgesetz
  10. What the EU should do for democracy support in Africa
    ten proposals for a new strategic initiative in times of polarisation
    Published: 2020
    Publisher:  Deutsches Institut für Entwicklungspolitik, Bonn

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  11. A History of the British Isles
  12. <<A>> history of the British isles
    Published: 2017
    Publisher:  Palgrave Macmillan, Oxford

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Print
    ISBN: 9781137573605; 1137573600
    Other identifier:
    9781137573605
    Edition: 4th, revised edition
    Series: Palgrave Essential Histories series
    Subjects: Großbritannien; Irland; Geschichte;
    Other subjects: 20th century; edition; empire; England; English; Great Britain; history; Middle Ages; present; reform; Roman Britain; Scandinavia; Scotland; sixteenth century; twentieth century
    Scope: xxix, 338 Seiten, Karten, 21.6 cm x 13.8 cm
  13. Economic consequences of globalisation
    the Australian framework for reforms
    Published: December 2019
    Publisher:  Economic Research Institute for ASEAN and East Asia, [Jakarta]

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    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: ERIA discussion paper series ; ERIA-DP-2019-20 = no. 306
    Subjects: Australia; economic integration; reform; productivity
    Scope: 1 Online-Ressource (circa 43 Seiten), Illustrationen
  14. Preferences for reforms
    endowments vs. beliefs
    Published: 2022 FEB
    Publisher:  International Monetary Fund, [Washington, D.C.]

    Are preferences for reforms driven by individuals' own endowments or beliefs? To address this question, we conducted a cross-country survey on people's opinions on employment protection legislation-an area where reform has proven to be difficult and... more

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    Are preferences for reforms driven by individuals' own endowments or beliefs? To address this question, we conducted a cross-country survey on people's opinions on employment protection legislation-an area where reform has proven to be difficult and personal interests are at stake. We find that individuals' beliefs matter more than their own endowments and personal pay-offs. A randomized information treatment confirms that beliefs explain views about reform, but beliefs can change with new information. Our results are robust to several robustness tests, including to alternative estimation techniques and samples

     

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Ebook
    Format: Online
    ISBN: 9798400202414
    Other identifier:
    Series: Working paper / International Monetary Fund ; WP/22, 33
    Subjects: political opinions; preferences; political economy; regulation; reform; employment protection; beliefs; ideology; endowments; surveys; Analysis of Collective Decision-Making; Labor Economics Policies; Models of Political Processes; Plant Closings; Severance Pay; Unemployment Insurance
    Scope: 1 Online-Ressource (circa 49 Seiten), Illustrationen
  15. Wirtschaftlichkeit neu denken
    Investitionsentscheidungen im Dienste des Umweltschutzes : Abschlussbericht

    Die derzeit vorherrschenden Konsum- und Produktionsweisen sind nicht nachhaltig. Sie sind geprägt von Investitions- und Kaufentscheidungen einzelner Personen und Unternehmen, deren Entscheidungskalküle sich in der Regel nicht an der... more

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    Die derzeit vorherrschenden Konsum- und Produktionsweisen sind nicht nachhaltig. Sie sind geprägt von Investitions- und Kaufentscheidungen einzelner Personen und Unternehmen, deren Entscheidungskalküle sich in der Regel nicht an der gesellschaftlichen Wohlfahrt, sondern an einzelwirtschaftlichen Kriterien orientieren. Vor diesem Hintergrund setzt sich das Vorhaben zwei wesentliche Zielstellungen, um Wirtschaftlichkeit neu zu denken und in den Dienst des Umweltschutzes zu stellen. Zum einen sollen die Analysen helfen, das Verständnis für Entscheidungskalküle und -verhalten zu verbessern. Zum anderen soll auch der bestehende Ordnungsrahmen mit seinen expliziten oder impliziten Wirtschaftlichkeitsgrundsätzen und Wirtschaftlichkeitsgeboten auf den Prüfstand gestellt werden. Anhand einer Akteursbetrachtung und beispielhafter Analysen von Investitionsentscheidungen wird gezeigt, dass Investitionen im Sinne des Umweltschutzes von verschiedensten Hemmnissen geprägt sind und deshalb unterbleiben oder verschoben werden. Wesentliche Hemmnisse stehen im engen Bezug zu den Wirtschaftlichkeitskalkülen von Investor*innen und sie ergeben sich aus spezifischen Regelungen im Ordnungsrahmen. Um Wirtschaftlichkeit neu zu denken und in den Dienst des Umweltschutzes zu stellen, werden die Hemmnisse genauer beleuchtet und Lösungsvorschläge zur Reform des Ordnungsrahmens gegeben. Das Vorhaben untersucht Wirtschaftlichkeitskalküle bei Investitionsentscheidungen privater Haushalte und Unternehmen, Wirtschaftlichkeitsgebote im Kontext umweltrelevanter Mindeststandards sowie Wirtschaftlichkeitsgebote im Kontext staatlicher Ausgaben. The current modes of consumption and production are not sustainable. They are shaped by investment and purchasing decisions of individual economic actors, whose economic appraisals are usually not oriented towards social welfare, but towards microeconomic criteria. Against this backdrop, the project sets itself two main objectives in order to rethink economic efficiency and put it at the service of environmental protection. On the one hand, the analysis helps to improve the understanding of investment decisions and behaviour of actors. Secondly, the existing regulatory framework with its explicit or implicit economic efficiency principles and efficiency requirements is examined. An analysis of the actor landscape and exemplary analyses of specific investment decisions show that investments supporting environmental protection are characterized by a wide variety of barriers. Several main barriers are closely related to the profitability calculations of investors and result from specific elements in the regulatory framework. In order to rethink economic efficiency and put it at the service of environmental protection, the barriers are examined more closely and solutions for reforming the regulatory framework are proposed. The study covers economic efficiency calculations in investment decisions by private actors as well as cost-effectiveness requirements in the context of minimum standards and in the context of public expenditure.

     

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    Source: Union catalogues
    Contributor: Lünenbürger, Benjamin (MitwirkendeR)
    Language: German
    Media type: Book
    Format: Online
    Other identifier:
    Forschungskennzahl 3718 14 101 0
    FB000648
    Series: Texte / Umweltbundesamt ; 2021, 179
    Für Mensch & Umwelt
    Ressortforschungsplan des Bundesministeriums für Umwelt, Naturschutz, nukleare Sicherheit und Verbraucherschutz
    Subjects: Wirtschaftlichkeit; Wirtschaftlichkeitsuntersuchung; Investition; Kosten-Nutzen-Analyse; umweltkosten; Regulierung; reform
    Scope: 1 Online-Ressource (187 Seiten, 3,55 MB), Illustrationen, Diagramme
    Notes:

    Abschlussdatum: Mai 2021

    Literaturverzeichnis: Seite 178-187

  16. Early federation reviews and 1942 income tax unification
    Author: Tilley, Paul
    Published: [2020]
    Publisher:  Australian National University, Canberra

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: TTPI - working papers ; 2020, 11 (September 2020)
    Subjects: tax; reform; federation; constitution; government; royal commission
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  17. Post-war tax reviews and the Asprey Blueprint
    Author: Tilley, Paul
    Published: [2020]
    Publisher:  Australian National University, Canberra

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: TTPI - working papers ; 2020, 15 (November 2020)
    Subjects: tax; reform; economic; public finance; government
    Scope: 1 Online-Ressource (circa 38 Seiten), Illustrationen
  18. 1985 reform of the Australian tax system
    Author: Tilley, Paul
    Published: [2021]
    Publisher:  Australian National University, Canberra

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: TTPI - working papers ; 2021, 7 (April 2021)
    Subjects: tax; avoidance and evasion; reform; economic; public finance; government
    Scope: 1 Online-Ressource (circa 35 Seiten), Illustrationen
  19. 2000: a new tax system
    Author: Tilley, Paul
    Published: [2021]
    Publisher:  Australian National University, Canberra

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: TTPI - working papers ; 2021, 14 (July 2021)
    Subjects: tax; state finances; reform; economic; public finance; government
    Scope: 1 Online-Ressource (circa 37 Seiten), Illustrationen
  20. Designing fossil fuel subsidy reforms in OECD and G20 countries
    a robust sequential approach methodology
    Published: 2020
    Publisher:  OECD, Paris, France

    Reform of support for fossil fuels is often identified as a priority for a country’s fiscal consolidation efforts and for climate action to align financial flows with low-carbon pathways. Its implementation, however, remains elusive for many... more

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    Reform of support for fossil fuels is often identified as a priority for a country’s fiscal consolidation efforts and for climate action to align financial flows with low-carbon pathways. Its implementation, however, remains elusive for many countries as they face seemingly irreconcilable policy agendas of economic growth and sustainability coupled with potential political backlash against austerity and rising costs. This paper provides a sequential approach that may assist in providing support for the analysis to a well-informed reform process. Deploying the suggested tools can help policy makers to identify the most distorting government support measures and alternative or complementary policies that deliver the sought-after objectives more efficiently and effectively. The work presented here draws on the OECD’s longstanding experience and tradition in measuring and tracking support measures for fossil fuels, primarily in its Inventory of Support Measures for Fossil Fuels (Inventory hereafter) and accompanying reports.

     

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    Source: Staatsbibliothek zu Berlin
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    Series: OECD environment working papers ; no. 168
    Subjects: Subsidies; fossil fuels; energy; reform; government support; fossil fuel subsidies; oil; gas; coal; fossil fuel subsidy reform; tax incentives; tax expenditures; ; Environment; Taxation
    Scope: 1 Online-Ressource (circa 39 Seiten), Illustrationen
  21. Vorfragenkompetenz und Bindung bei der Auslegung steuerrechtlicher Vorschriften
    eine Untersuchung zur Vermeidung divergierender Entscheidungen im Steuer- und Steuerstrafrecht aus verfassungsrechtlicher Perspektive
    Published: 2021; ©2021
    Publisher:  Nomos Verlagsgesellschaft, Baden-Baden

    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für... more

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    Nach derzeitiger Rechtslage kann ein Strafgericht wegen Steuerhinterziehung verurteilen, obwohl das Finanzgericht den zugrundeliegenden Steueranspruch verneint. Grundlage hierfür ist die sogenannte Vorfragenkompetenz der Strafgerichte für steuerrechtliche Vorfragen. Die Arbeit untersucht, ob derart widersprüchliche Entscheidungen aus verfassungsrechtlicher Sicht vermieden werden müssen. Auf Grundlage einer umfassenden Analyse der Rechtslage unter Einbeziehung verwandter Rechtsgebiete begründet die Arbeit die Verfassungswidrigkeit der Vorfragenkompetenz der Strafgerichte und macht tragfähige Vorschläge für eine Gesetzesreform. Ein Exkurs zur Rechtslage in Zivil-, Verwaltungs- und Sozialgerichtsverfahren bildet den Abschluss der Untersuchung. Under current German law a criminal court is allowed to sentence for tax evasion although the tax court denies the underlying fiscal claim. This consequence follows from the criminal courts’ competence to examine preliminary tax questions (Vorfragenkompetenz). The work analyses whether such contradictory decisions have to be avoided for constitutional reasons. Based on a comprehensive analysis of the current legal situation including related fields of law the work establishes that the criminal courts’ competence to examine preliminary tax questions is unconstitutional; this result is followed by viable reform proposals. The investigation is concluded by an excursus regarding the legal situation in civil, administrative and social court proceedings.

     

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    Source: Staatsbibliothek zu Berlin
    Language: German
    Media type: Dissertation
    Format: Online
    ISBN: 9783748924524
    Other identifier:
    RVK Categories: PP 3685 ; PH 4120
    Edition: 1. Auflage
    Series: Steuerwissenschaftliche Schriften ; Band 76
    Array
    Subjects: Strafprozessrecht; Bindung; Finanzverwaltung; Finanzgerichtsbarkeit; Widerspruchsfreiheit der Rechtsordnung; Vorfragenkompetenz; Vermeidung divergierender Entscheidungen; Folgerichtigkeitsgebot; Finanzrecht; Steuerrecht; Verfassungsrecht; Steuerstrafrecht; Steuerhinterziehung; Verwaltung; Reform; Verfahren; Strafprozess; Gerichtsverfahren; constitutional law; criminal procedings; court proceeding; tax law; administration; reform; criminal tax law; procedure; tax evasion; financial law
    Scope: 1 Online-Ressource (748 Seiten)
    Notes:

    Gesehen am 06.07.2021

    Dissertation, Universität Heidelberg, 2020

  22. Hypothetical tax-benefit reforms in Hungary
    shifting from tax relief to cash transfers for family support
    Published: 2023
    Publisher:  European Commission, Seville

    This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and... more

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    This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EU-SILC data. We find that both reforms have an inequality-decreasing impact. However, when looking at labor supply responses for different household types, we show that the reforms have a non-negligible impact, especially for females in couple households. Additionally, we show that females in the middle of the income distribution in particular will reduce labor supply in response to the reforms.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Series: JRC working papers on taxation and strucutral reforms ; no 2023, 03
    Subjects: family benefits; reform; labor supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 33 Seiten), Illustrationen
  23. Hypothetical tax-benefit reforms in Hungary
    shifting from tax relief to cash transfers for family support
    Published: [2023]
    Publisher:  Global Labor Organization (GLO), Essen

    This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and... more

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    This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EUSILC data. We find that both reforms have an inequality-decreasing impact. However, when looking at labor supply responses for different household types, we show that the reforms have a non-negligible impact, especially for females in couple households. Additionally, we show that females in the middle of the income distribution in particular will reduce labor supply in response to the reforms.

     

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    Source: Union catalogues
    Language: English
    Media type: Book
    Format: Online
    Other identifier:
    hdl: 10419/270973
    Series: GLO discussion paper ; no. 1281
    Subjects: family benefits; reform; labor supply; discrete choice; microsimulation; EUROMOD
    Scope: 1 Online-Ressource (circa 27 Seiten), Illustrationen
  24. National pension reform: initial considerations for Trinidad and Tobago
    Published: [2023]
    Publisher:  Central Bank of Trinidad & Tobago, [Port-of-Spain]

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    Source: Union catalogues
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    Series: Working papers / Central Bank of Trinidad and Tobago ; WP 2023, 03 (May 2023)
    Subjects: Public-pension; retirement; reform; sustainability; adequacy; coverage
    Scope: 1 Online-Ressource (circa 44 Seiten), Illustrationen