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Gerrit Frotscher, Vera de Hesselle - Comparison of Brazilian and German Tax Systems

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Gerrit Frotscher (ed.), Vera de Hesselle (ed.)

Comparison of Brazilian and German Tax Systems

Series: Schriften des Interdisziplinären Zentrums für Internationales Finanz- und Steuerwesen - International Tax Institute - der Universität Hamburg

Volume 54 2024

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Andréa Mascitto, Maria do Rosário Esteves, Bernadette Mai, Marco A. V. Teixeira, Catarina Cortizo, Nicole Ganson, Hélio Hilário, Paulo Rosenblatt, José Roberto, Odilo Sossoloti, Karin Gramberg, Roberto Savino, Larissa Almeida, Tiago Slalov, Luisa Alencar, Valério Pimenta de Morais, Luis Roberto Peroba, Viviane Ferreira Chapter VIII: Tax Litigation S. 375-423

„… taxesunder discussion not have to be paid.If the taxpayer does not withdraw the appeal and the tax authority …” „… and efficiency of tax solution and, therefore, successfulcollection of outstanding taxes.This …” „… taxes.Chapter VIII: Tax Litigation409Tax proceedings must follow the rules of the Brazilian Civil …”

Célia Maria da Silva Carvalho, Olga Milanin, Elizabeth Martos Somessari, Patrícia Siqueira Varela, José Maurício Conti, Roberto Biava Júnior, Luiza Mendes Correa, Rodrigo Frota da Silveira, Nils Peters, Vera de Hesselle Chapter VI: Tax and Environment S. 269-320

„… used (quantitative taxation). As indirect taxes,energy and electricity taxes are harmonized at the …” „… environmental externali‐ties by increasing the market price, and thus are known as Pigovian taxes,after the …” „… constitutionalorder, rather than the creation of new taxes.Current research shows a more specific focus on …”

Melina Rocha, Mirko Wolfgang Brill, Peter Scheller Chapter IV: Consumption taxes in Germany and in Brazil S. 179-216

„… consumers outside ofthe EU will be taxable in Germany.1.6 Special consumption taxesThere are additional …” „… of Brazilian Consumption TaxesAs described, the taxation of goods and services in Brazil presents a …” „… Chapter IV: Consumption taxes in Germany and in BrazilMelina Rocha, Mirko Wolfgang Brill, Peter …”

Ana Claudia Akie Utumi, Joel Kreklau, Doris Canen, Nina Schmidt, Gerrit Bartsch, Pedro Paulo Bresciani., Izabela Pienkowska, Roberto Codorniz, Leite Pereira Chapter I: BASIC ISSUES OF TAX SYSTEMS IN BRAZIL AND GERMANY S. 13-64

„… IRPJ and CSLL (Corporate Income Taxes)Corporate Income Tax (“IRPJ”) and Social Contribution on Net …” „… Security taxesSocial security contributions are collected by Brazilian employers, at thegeneral rate of 20 …” „… credits to offset future collections of such taxes.3.1.7.3 CIDE (Special Taxes)CIDE/Royalties are a …”

Ana Carolina Monguilod, Marion Frotscher, Juliana Midori KutekenStephanie, Kathrin Jensen, Sylvia Quintão Leite, Luís Flávio Neto, Victor Borges Polizelli Chapter II: Business taxation under the absence of a Double Taxation Treaty S. 65-126

„… establishment are subject to tax in Germany.96 The taxesthat are incurred depend on the legal form of the …” „… , Juliana Midori Kuteken, et al.985.2.2.2. TaxesFor foreign sole proprietorships, Partnership or Corporation …” „… 742.2.2. Foreign income 752.2.3. Deductibility of the foreign tax as a business expense 752.2.4. Procedure …”

Alberto Macedo, Jan-Luca Führing, Angelo de Angelis, José Eduardo de Paula Saran, Célia Maria da Silva Carvalho, Melina de Souza Rocha Lukic, Dennis Beyrle, Peter Dineiger, Ivan Ozai, Suellen Andrade dos Santos Chapter VII: Fiscal Federalism S. 321-374

„… examples of exclusive taxes:Picture 4Federation• Energy Tax• Tobacco Tax• Electricity Tax• Coffee …” „… four steps:(i) Step 1: Vertical distribution of tax revenues (joint/shared taxes)(ii) Step 2 …” „… 20 40 60 80Shared/Joint TaxesTaxes federal levelTaxes of the StatesTaxes of the MunicipalitiesCustoms …”

Alberto Macedo, Melina Rocha, Antonio Alcoforado, Michel Braun, Charles McNaughton, Peter Scheller, Cristiane Pires McNaughton, Raquel Vieira Mendes, Daniel de Paiva Gomes, Renato Nunes, Eduardo de Paiva Gomes, Thiago Silva, Ivan Ozai, Tobias Tiemann, José Eduardo de Paula Saran Chapter V: Taxation of the Digital Economy S. 217-268

„… taxes.There are taxes on energy and electricity, alcohol and alcoholic beverages,tobacco products, coffee, and …” „… . Income Tax Issues 2192.1.1. Income Taxation of Foreign Business Entities in the Digital World 2192.1.2 …” „… . Trade Tax: Temporary Transfer of Property Rights 2232.1.3. Permanent Establishments and Digital Economy …”

Titelei/Inhaltsverzeichnis S. 1-12

„… Gerrit Frotscher | Vera de Hesselle (Eds.)Report on a seminar of Brazilian and German Tax …” „… – International Tax Institute – der Universität Hamburg54Comparison of Brazilian and German Tax SystemsSchriften …” „… des Interdisziplinären Zentrums für Internationales Finanz- und Steuerwesen – International Tax …”

Ana Marcia Silva Pinheiro Royo, Eduardo de Paiva Gomes, André Felix Ricotta de Oliveria, Marta Castelon, Andréia Fogaca Rodrigues Maricato, Michelle Huber, Carsten Schmidt, Mirlles Humberto Ruben Luneta, Celia Maria de Souza Murphy, Richard Lebro, Daniel de Paiva Gomes, Sebastian Stephan Hoffmann Chapter III Transfer prices S. 127-178

„… ) Transfer Pricing Guidelines forMultinational Enterprises and Tax Administrations (OECD-GL) 2017 asan …” „… applicable regulations have changedfundamentally, especially in Germany, as the tax authorities have …” „… Multinational Enterprises andTax Administrations 2022, OECD Publishing, Paris, https://doi.org/10.1787/0e655865 …”

doi.org/10.5771/9783748940197

Bobby Borg, Britt Hastey - Personal Finance for Musicians

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Bobby Borg, Britt Hastey

Personal Finance for Musicians

2023

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10: Taxes S. 189-212

„… 10taxesYou must pay taxes. But there’s no law that says you gotta leave a tip.—Morgan Stanley …” „… advertisement19022eleven Frequently asked Questions about Filing Income taxesEach year millions of Americans …” „… bunch of self- employed gigs at night.4. HOW OFTEN DO I HAVE TO PAY INCOME TAXES?The US tax system …”

1: Getting Started S. 1-16

„… expenses for taxes.Even famous musicians—like Xzibit, Lil Kim, and NAS—admit that the serious financial …” „… business manager was handling the taxes.Had NAS acquired even just a little knowledge about personal …” „… there are a number of “tax- advantaged” retirement accounts supported by our great coun-try that …”

11: Estate Planning S. 213-222

„… INHERITANCE TAXESKnowing the basics of estate and inheritance taxes involves under-standing how your death …” „… with an amazing career, your loved ones could be cursed with a steep tax bill upon your death.Here’s a …” „… real brief tax breakdown:• Estate Taxes (Federal and State): Estate taxes may be levied against the …”

7: Retirement Planning S. 113-132

„… tents in their golden years.By paying required Social Security income taxes throughout your life, the …” „… they are all government established with each having spe-cial tax perks. In short, if you don’t take …” „… is beyond the scope of this question piece.But generally speaking, all the plans provide huge tax …”

Index S. 235-248

„… , 16; spreadsheet used by, 203; tax deductions for, 195; for taxes, 46, 190, 206–12. See also certified …” „… , 45, 77; identity theft at, 98attorney: estate, 217, 218, 220–21; tax deductions for, 195audience …” „… user, on credit cards, 86auto insurance, 183–84Automile, 205avoidance methods, for taxes, 196–97 …”

8: Investing S. 133-178

„… affairs related to income, expenses, debt, credit, investments, insur-ance, taxes, and estate issues.2 …” „… (especially when you do not have an employer plan) to invest “pre- tax” dollars that are not taxed till they …” „… an employer plan) where you can invest “after- tax” dollars that grow in your investments—and can be …”

12: Wrap Party S. 223-234

„… insuring yourself against personal liability, minimizing taxes, understanding inflation, and so much …” „… , people, your future self will probably thank you dearly.10. PRACTICE TAX AVOIDANCE STRATEGIESRemember …” „… that another smart investment strategy is to practice smart tax avoidance strategies. Be very clear …”

4: Accounting S. 47-64

„… includes your monthly bills, annual tax returns, investment statements, and so much more.Doing this will …” „… facilitate paying your bills on time, filing taxes correctly, and monitoring your investments. You’ll also be …” „… total of your annual income for tax purposes, and match important information with tax forms you receive …”

Preface

„… PART 10. TAXES22 Eleven Frequently Asked Questions about Filing Income Taxes 19023 Six Steps to …” „… Organizing Your Tax Expense Receipts (and More) 19924 How to Find a Tax Accountant to Do Your Returns: Ten …” „… grow and build your fortune9. Insurance: To cover your ass and your assets10. Taxes: To reduce your tax …”

3: Savings S. 37-46

„… off on getting Fido, and get a goldfish instead.• Taxes: save your receipts and speak to your …”

5: Banking S. 65-82

„… financial information for tax preparation, and identifying fraudulent activity too.So, no matter how you …”

6: Credit and Debt S. 83-112

„… winnings, tax refunds, royalty checks, and other blessings bestowed upon you to double down on all of your …”

doi.org/10.5771/9781538163313

Wolfgang Kröll, Johann Platzer, Hans-Walter Ruckenbauer, Walter Schaupp - Die Corona-Pandemie

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Wolfgang Kröll (ed.), Johann Platzer (ed.), Hans-Walter Ruckenbauer (ed.), Walter Schaupp (ed.)

Die Corona-Pandemie

Series: Bioethik in Wissenschaft und Gesellschaft

Volume 10 2020

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Christa Tax, Gebhard Falzberger, Wolfgang Köle – befragt von Wolfgang Kröll Der Umgang mit der Covid-19-Krise aus der Sicht der kollegialen Führung eines Universitätsklinikums S. 379-406

„… kollegialen Führung eines Universitätsklinikums Christa Tax, Gebhard Falzberger, Wolfgang Köle – befragt von …” „… das Direktorium des Hauses, bestehend aus der Pflegedirektorin DGKP Christa Tax, MSc, dem …” „… aktuellen Pandemie zu befragen. Christa Tax, Gebhard Falzberger, Wolfgang Köle – befragt von Wolfgang Kröll …”

Verzeichnis der Autorinnen und Autoren S. 443-448

„… der Nationalen Ethikkommission im Bereich Humanmedizin in Bern. Christa Tax Pflegedirektorin …”

Wolfgang Kröll Knappe Ressourcen in der Katastrophe und erhöhte Anforderungen im intensivmedizinischen Alltag S. 103-118

„… auch das Interview von Kröll mit Tax, Falzberger und Köle in diesem Band. 16 Vgl. Kröll …” „… fertigen, insbesondere für das 3.3 17 Siehe dazu das Interview von Kröll mit Tax, Falzberger und Köle in …”

Titelei/Inhaltsverzeichnis S. 1-22

„… Landeskrankenhaus-Universitätsklinikums Graz wird zunächst durch die Pflegedirektorin Christa Tax, den Betriebsdirektor Gebhard Falzberger …” „… kollegialen Führung eines Universitätsklinikums 381 Christa Tax, Gebhard Falzberger, Wolfgang Köle – befragt …”

doi.org/10.5771/9783748910589

Karl-Heinz Nassmacher - The Funding of Party Competition

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Karl-Heinz Nassmacher

The Funding of Party Competition

2009

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Stimulating contributors (tax add-on, tax deduction, and tax credit) S. 225-230

„… , middle class citizens, a group of people who can afford to pay for their democracy. Tax incentives are …” „… aimed at these citizens more directly.2. Stimulating contributors (tax add-on, tax deduction, and tax …” „… , this has to be supported by tax incentives. “Voluntary funding [left on its own] simply does not …”

Means to increase the legitimacy of public subsidies S. 294-296

„… , mixed funding can be safeguarded by an indirect subsidy, some kind of tax bene? t for private …” „… subsidy. Third, le gitimacy will be enhanced if the taxpayer is asked to agree that part of her or his tax …” „… money be appropriated to party politics. Via the tax check-off option, citizens decide that a speci? c …”

Energising fundraisers (matching funds) S. 224-225

„… group of people who can afford to pay for their democracy. Tax incentives are aimed at these citizens …” „… more directly.2. Stimulating contributors (tax add-on, tax deduction, and tax credit)Traditionally …” „… , this has to be supported by tax incentives. “Voluntary funding [left on its own] simply does not …”

Assessment of party/ political officeholders (graft from public office) S. 284-288

„… Wells 1961, p. 8.285euphemism for the practices between 1910 and 1948. Party taxes levied upon elected …” „… is most impressive: “party tax” (“party levy”, Parteisteuer) indicates that all political income is …” „… source. In Poland the party taxes are of “spectacular importance“.258Although a „party tax” is quite …”

Association quotas S. 230-233

„… and organisational effort. However, the portion of tax ? lers who actually claim the tax credit for …” „… political contributions is rising slowly.228A comparison of the tax bene? ts offered by various democracies …” „… indicates that the Canadian tax credit has had and still has the most striking impact on fundraising …”

Index S. 451-467

„… membership 195, 201, 203, 205income from– assessments (“party taxes”) 284-8– corporate contributions …” „… , subsidies in-kind, tax bene? ts– access to 311-3– distribution of 300-2, 314-7– general evaluation …” „… see matching funds, tax bene? tspublicity expenses 67, 68-71, 75-6, 140-1, 169-71, 172-6, 274-5, 307 …”

Revenue sharing S. 234-238

„… process income tax receipts. As local candidates were entitled to issue such receipts only between their …” „… chapters happy. A quota system may provide local support for party headquarters. A public tax bene? t …” „… programme (preferably matching funds or tax credits rather than tax deductions) can ensure that political …”

Approaching members and supporters by direct mailings S. 370-372

„… such incentives (tax bene? ts and matching pro grammes) and disincentives (especially limits) by going …” „… for small donations. In Canada the introduction of a tax credit for small donations to parties and …” „… donors. As a consequence fundraising activity is lower than in Germany, where tax credits are available …”

Corporate contributions (money from the business community) S. 260-269

„… really is a minor problem in the Netherlands. Although contributions are tax deductible (since 1954),134 …” „… by escalating costs of politics, political mishandling of funding scandals,136 termination of tax …” „… , pp. 157-166, 213-226.137 As advanced by matching funds and tax bene? ts. See above in chapter VI …”

Subsidies-in-kind S. 296-300

„… varying methods of placing the check-off option on the tax form cause deviating levels of participation …” „… . If other worthy causes are added to the income tax form, this does not improve participation. Data …” „… indirect support, e.g. tax privi leges or funding of caucuses (parliamentary groups), and by a variety of …”

Revenue/ income S. 393-397

„… chapters VI to VIII.396matching funds or tax credits rather than tax deductions) can ensure that political …” „… that will be much harder to uproot, as parties neither want to pass laws against “party taxes” nor to …” „… responsibility for transparency. In general indirect funding (i.e. subsidies-in-kind and tax bene? ts) are to be …”

Donations by wealthy individuals (contributions from personal wealth) S. 254-260

„… and healthcare providers.84 Most of these groups operate under section 527 of the Federal Tax Code …” „… , been ? ned, traded with an enemy or avoided paying taxes in Britain.106 Although the practice of …” „… preferable to handing out tax breaks and government contracts.”108In the U.S. comparable strategies survived …”

Public disincentives to discourage interested contributions S. 269-272

„… ” contributions. Public regulation can address the issue by levying additional taxes, stipulating shareholders …” „… political donations by organised interests are subject to an income tax surcharge to be paid by the …” „… recipient party, and in Germany the Supreme Court has banned tax bene? ts for corporate donors.177 In the …”

Bibliography S. 407-450

„… Failure of Tax Incentives for Political Giving. In: Tax Notes, 3 July 1978, pp. 3-5.Adams, Karl-Heinz …” „… ): Tax Incentives for Political Contributions. Princeton NJ: Citizens’ Research Foundation, 1961 …” „… .Alexander, Herbert E. et al. (eds.) (1992): Public Financing of State Elections. A Data Book on Tax …”

Titelei/Inhaltsverzeichnis S. 2-14

„… contributions) 2241. Energising fundraisers (matching funds) 2242. Stimulating contributors (tax add-on, tax …” „… deduction, and tax credit) 225D) Intra-party transfers 2301. Association quotas 2312. Equalisation transfers …”

Public funding in (comparative) perspective: parties and other organisations S. 332-334

„… , but also the citizens accept that tax-paying will take care of everything. Exit becomes an option used …” „… and tax bene? ts) should be preferred over cash aid. If subsidies in cash have to be allocated, access …”

Graft from business sources S. 279-284

„… economy.230 Where state bureaucracy grants tax exemptions, material incentives and subsidies for food …” „… agency. For handling this “compulsory political tax”, middlemen who sell such political favours to …” „… debate. Criminal prosecutors (looking into a tax evasion case), media investigations and confessions by …”

Cornerstone of democracy or demand from never-land? S. 193-199

„… money: but not mine, not from my taxes, and not from interest groups.”13 Most people are neither willing …” „… , pp. 66, 68, 236; Linz 2003, p. 308; ‘Taxes should not fund parties,’ in: BBC News 2002 …” „… selecting candidates, as available for all. Thus, paying taxes will do as a civic duty. It does not matter …”

Public funding as a result of government structure S. 326-332

„… political parties, the Japa nese government sets aside a fund of JPY 250 (€2.00) per citizen from tax …” „… . On top of all that the net value of tax bene? ts for political donations, free air time (on radio and …” „… used to depend on public funding, but also the citizens accept that tax-paying will take care of …”

Institutional fundraising S. 244-254

„… and salaries of all union members. Israeli lawmakers intended that this „par ty tax“ (not to be …” „… and 1958 when a change in the tax law made dona tions for “political purposes” as easily tax …” „… Federal Tax Code, which makes them nonpro? t organisations exempt from federal taxation and FECA …”

Impacts of funding S. 43-46

„… on political parties,”123 an effort has to be made to evaluate the level of subsidisation. The tax …” „… contribute towards party revenue in a speci? c country or by the amount of cash the tax-paying citizen …”

Income from foreign funds S. 272-274

„… tax purposes is registered in the Dutch Antilles. In July 2001 Prime Minister Blair sent a letter to …” „… claim a tax exemption for a “business expense” or circum vent contribution rules (bans, limits or …”

Summary of findings for party organisation S. 389-392

„… competition because they are af? uent. Studies focussed on speci? c instruments (tax check-off, tax add-on …”

Measurement of and incentives for grass-roots linkage S. 372-374

„… . As a consequence fundraising activity is lower than in Germany, where tax credits are available and …” „… , there are exceptions to these ? ndings on impacts. The Netherlands, where dona tions are tax deductible …”

Sources of revenue S. 40-43

„… to be made to evaluate the level of subsidisation. The tax payers’ contribution to party funding can …” „… country or by the amount of cash the tax-paying citizen contributes to the funding of party activity …”

Different levels of the party organisation (headquarters, branches and chapters) S. 378-387

„… obvious that political ? nance regulation has also had a severe impact on intra-party power. In Canada tax …” „… public funding in the form of matching-funds. Furthermore, additional tax bene? ts for donors are …” „… offer in order to seize or lose their opportunities. Concerning the parties’ reaction to tax credits …”

Parties and their candidates S. 374-378

„… campaign reimbursements and tax credits (both of them unlike the U.S. and the U.K.) stimulate fundraising …” „… individual candidates are matched by public funds twice: a tax credit to the donor and a reimbursement to the …”

Costs of medium sized democracies: Canada, Australia, the Netherlands, Sweden S. 101-105

„… tax-credited) funds should have been no more than CAD 2 million annually, which adds another CAD 8 million to …” „… funded from proceeds of the „party tax“; see below chapter VII, sub-section D3 (assessment of party of …”

Costs of small democracies: Austria, Switzerland, Israel, Denmark, Ireland S. 105-109

„… tag for this important campaign, mostly funded by the “political tax” levied on trade union members …” „… local councillors (“party taxes”) collected by sub-national branches. Taking into account a voter …”

Areas of interest: issues in political finance S. 19-26

„… reimburse ments and tax ben-38 Pinto-Duschinsky 1981, p. 292; Neill report 1998, p. 92. It may be just a bit …” „… contribution limits are unknown in continental Europe. Massive tax incentive plans for political donations …”

Changes of grass-roots linkage via membership dues and small donations S. 363-370

„… such incentives (tax bene? ts and matching pro grammes) and disincentives (especially limits) by going …” „… for small donations. In Canada the introduction of a tax credit for small donations to parties and …”

Reimbursement of costs incurred S. 300

„… indirect subsidies resulting from tax bene? ts for political donations.55 We will therefore turn to those …”

Groups of party activists S. 54-56

„… reimbursements and tax credits) has added more to the resources of local riding associations than to those of …”

Returns on investment: dividends and interest (parties as entrepreneurs) S. 274-276

„… individuals or corporations. The patron can either claim a tax exemption for a “business expense” or circum …”

Earmarked funds S. 300-302

„… indirect subsidies resulting from tax bene? ts for political donations.55 We will therefore turn to those …”

Organisations of the party penumbra S. 308-310

„… there are two different groups of recipients (one for each eligible party) for tax deductible donations …”

Level of the taxpayers’ contribution S. 322-324

„… speci? c country (see Table 8-1 above) or by the amount of cash the average tax-paying citizen …”

Desiderata of political finance research S. 26-30

„… Europe. Massive tax incentive plans for political donations exist in only a few countries. Until the late …”

Paid labour S. 60-64

„… (e.g. in Germany) require information on salaries and wages including all welfare taxes, social …”

National, regional and local tiers (levels of party organisation) S. 47-54

„… and tax credits) has added more to the resources of local riding associations than to those of federal …”

doi.org/10.5771/9783845216515

Lutz Lammers - Die Steuerprogression im System der Ertragsteuern und ihr verfassungsrechtlicher Hintergrund

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Lutz Lammers

Die Steuerprogression im System der Ertragsteuern und ihr verfassungsrechtlicher Hintergrund

Series: Steuerwissenschaftliche Schriften

Volume 11 2008

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Die Flat Tax S. 25-27

„… Zeitabschnitt beziehen kann. C. Die Flat Tax Je nach Standpunkt werden in der politischen Diskussion die Vor …” „… Umgestaltung der Einkommensteuer zu einer „Flat Tax“ 21 Homburg, Allgemeine Steuerlehre, S. 67 m. w. N …” „… Ursprung hat der Gedanke der „Flat Tax“ in der Vereinigten Staaten29. In der Bundesrepublik Deutschland hat …”

Literaturverzeichnis S. 237-257

„… , Clemens/Peichl, Andreas/Schaefer, Thilo: Die Flat-Tax: Wer gewinnt? Wer verliert? Ein empirische Analyse für …” „… , VVDStRL 30) Hall, Robert/Rabushka, Alvin: The Flat Tax, 2. Auflage (Nachdruck), Stanford 1996 (zitiert …” „… als: Hall/Rabushka, The Flat Tax) Haller, Heinz: Bemerkung zur progressiven Besteuerung und zur …”

Vor- und Nachteile der direkten und indirekten progressiven Besteuerung im Verhältnis zueinander S. 24-25

„… Tarife prägen die Ertragsteuern und sind durch die Diskussion um die Einführung einer Flat Tax in der …” „… Tax Je nach Standpunkt werden in der politischen Diskussion die Vor- und Nachteile der …” „… Tax“ 21 Homburg, Allgemeine Steuerlehre, S. 67 m. w. N.; Kirchhof, StuW 2002, S. 3, 15; Knaupp, Der …”

Titelei/Inhaltsverzeichnis S. 2-18

„… Verhältnis zueinander 24 C. Die Flat Tax 25 D. Zusammenfassung 27 § 2 Die Rechtfertigung der Progression in …” „… zur Dual Income Tax 196 aa) Die Auffassung des Bundesfinanzhofs und des Bundesverfassungsgerichts zur …” „… verfassungsrechtliche Zulässigkeit einer Dual Income Tax 198 cc) Bewertung des § 32c EStG in der Fassung des …”

Der Spitzensteuersatz S. 195-207

„… Differenzierung? – Aussagen zur Dual Income Tax Als Gleichheitsproblem grundsätzlicher Art erweist sich die nicht …” „… die Differenzierung ist eine „kleine“ duale Einkommensteuer, eine sogenannte Dual Income Tax …” „… Diskussion um die Synthese, die Notwendigkeit und Zulässigkeit einer Dual Income Tax und die Rechtsprechung …”

Überblick über die unterschiedlichen Tarifarten S. 22-24

„… Tarife prägen die Ertragsteuern und sind durch die Diskussion um die Einführung einer Flat Tax in der …”

doi.org/10.5771/9783845208473

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