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  1. Richtlinie über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage - mehr als eine Harmonisierung der steuerlichen Gewinnermittlung
    Author: Scheffler, Wolfram; Köstler, Melanie
    Published: [2017]; © 2017
    Publisher:  Institut Finanzen und Steuern e.V., Berlin

    Location:
    Freie Universität Berlin, Universitätsbibliothek
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    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
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    Location:
    Bibliothek des Aus- und Fortbildungszentrums des Landes Brandenburg
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    Location:
    Universität Potsdam, Universitätsbibliothek
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    Volltext (kostenfrei)
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    Source: Philologische Bibliothek, FU Berlin; Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    ISBN: 9783897371781
    RVK Categories: PP 6949 ; PP 8310
    Series: IFSt-Schrift ; 518
    Subjects: Gewinnermittlung; Körperschaftsteuer; Steuerharmonisierung; Bemessungsgrundlage
    Scope: 127 Seiten
  2. Finanztransaktionssteuer in kleiner Runde?
    Author: Burger, Alexander
    Published: [2019]
    Publisher:  IUBH Internationale Hochschule, Bad Honnef

    A financial transaction tax (FTT) compares to a value-added tax on financial transactions and financial services. This differs from the financial activity tax (FAT) that is raised on profits of financial companies or on profit-related remuneration of... more

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    Location:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signature:
    DS 623
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    A financial transaction tax (FTT) compares to a value-added tax on financial transactions and financial services. This differs from the financial activity tax (FAT) that is raised on profits of financial companies or on profit-related remuneration of financial managers. An FTT is neither necessarily related to a certain kind of financial transaction or service, nor does it have a clear assessment base or a certain tax rate. These are decisions to be made during political discourse. Taxes, also an FTT, have the potential to reduce trading volumes. This can even lead to a closing down of markets that operated on small margins that can be devoured by an FTT. If such markets fulfill the economic assumptions of perfect competition, an FTT should be rejected by economic reasons. The fiscal aspect of an FTT depends on the participating countries, the assessment base and the tax rate. The European Union hasn't been able to design an EU-wide FTT; not even the complete Eurozone has agreed on an FTT so that ten countries are currently negotiating the project in an in-depth cooperation. The assessment base has already eroded, starting with shares, bonds and derivative products right after the world financial crisis, reaching a minimum compromise with only shares as an assessment base for the FTT. Negotiations are still ongoing so that even some exceptions from this assessment might be possible. Experience has shown that an FTT leads to evasive reactions. Sweden and France know very well about that, and that might be a reason why Sweden does not participate in the in-depth cooperation. The cooperation still lacks a decision about the tax rate, they still have to negotiate about the distribution of the tax revenues, as the smaller countries within the in-depth cooperation fear that the bureaucratic cost of an FTT might exceed their proceeds from this project. The successful implementation of an FTT - even only within the ten countries of the in-depth cooperation - seems doubtful.

     
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  3. Richtlinie über eine Gemeinsame Körperschaftsteuer-Bemessungsgrundlage - mehr als eine Harmonisierung der steuerlichen Gewinnermittlung /
    Author: Scheffler, Wolfram; Köstler, Melanie
    Published: [2017].; © 2017.
    Publisher:  Institut Finanzen und Steuern e.V.,, Berlin :

    Location:
    Freie Universität Berlin, Universitätsbibliothek, Zentralbibliothek
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    Staatsbibliothek zu Berlin - Preußischer Kulturbesitz, Haus Unter den Linden
    Inter-library loan:
    Unlimited inter-library loan, copies and loan

    Location:
    Bibliothek des Aus- und Fortbildungszentrums des Landes Brandenburg
    Inter-library loan:
    No inter-library loan

    Location:
    Universität Potsdam, Universitätsbibliothek
    Inter-library loan:
    Unlimited inter-library loan, copies and loan
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    Content information
    Volltext (kostenfrei)
    Volltext (kostenfrei)
    Source: Philologische Bibliothek, FU Berlin; Staatsbibliothek zu Berlin
    Language: German
    Media type: Book
    Format: Print
    ISBN: 978-3-89737-178-1
    RVK Categories: PP 6949 ; PP 8310
    Series: IFSt-Schrift ; 518
    Subjects: Körperschaftsteuer; Bemessungsgrundlage; Steuerharmonisierung; Gewinnermittlung
    Scope: 127 Seiten.
  4. Kriterien und Vorschläge für einen Subventionsabbau
    Kurzexpertise zur Strukturberichterstattung an den Bundesminister für Wirtschaft
    Published: 1999
    Publisher:  DIW, Berlin

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    Source: Union catalogues
    Language: German
    Media type: Book
    Format: Print
    DDC Categories: 330; 380; 650; 670
    Series: Diskussionspapier / Deutsches Institut für Wirtschaftsforschung ; Nr. 181
    Subjects: Subvention; Öffentlicher Haushalt; Konsolidierung; Verschuldungsgrenze
    Other subjects: (stw)Subvention; (stw)Haushaltskonsolidierung; (stw)Deutschland; Steuerreform; Deutschland; Subventionen; Subventionsabbau; Bemessungsgrundlage; Germany; tax reform; Subvention (STW); Haushaltskonsolidierung (STW); Deutschland (STW); Arbeitspapier; Graue Literatur; Gutachten
    Scope: 44 S., graph. Darst., 30 cm
    Notes:

    Literaturverz. S. 42 - 44