Kategoria BISAC: Business & Economics >> Taxation - Corporate

​Banken und nachfolgende Euro-Krise haben zahlreiche Staaten an den Rand der Insolvenz gebracht. Auf der Suche nach neuen Steuerquellen ist das Vermogen der Burger in den Focus der Politik geraten. Der Sammelband erortert aus juristischer, historischer und okonomischer Perspektive die verschiedenen Formen und Strategien des steuerlichen Zugriffs auf das Vermogen, ihre verfassungsrechtlichen Voraussetzungen und okonomischen Nebenwirkungen, sowie die prinzipielle Eignung von Vermogensabgaben zur Sanierung der offentlichen Haushalte.

This volume presents philosophical contributions examining questions of the grounding and justification of taxation and different types of taxes such as inheritance, wealth, consumption or income tax in relation to justice and the concept of a just society. The chapters cover the different levels at which the discussion on taxation and justice takes place: On the principal level, chapters investigate the justification and grounding of taxation as such and the role taxation plays and should play in the design of justice, be it for a just society or a just world order. On a more concrete...

The contributions to this volume try to overcome the traditional approach of the judicature of the European Court of Justice regarding the application of the fundamental freedoms in direct taxation that is largely built on a non-discrimination test. In this volume, outstanding authors cover various aspects of the national and international tax order when European law meets domestic taxation. This includes testing traditional pillars of income taxation - ability-to-pay, source and residence, abuse of law, arm's length standard - with respect to their place in the emerging European tax order...

"Valuing Intellectual Capital"provides readers with prescriptivestrategies and practicalinsights for estimating the value of intellectual property (IP) and the people who create that IP withinmultinational companies. This bookaddresses the crucial topic of taxation from a rigorous and quantitative perspective, backed by experience and original research that illustrateshow large corporations need to measure the worth of their intangible assets. Each method in the text is appliedthrough the lens of a model corporation, in order for readers to understand and quantify the operation of a...

This timely reference analyzes the rationale, impact, and feasibility of taxation of sugar-sweetened beverages (SSBs) as a public health measure to contribute curbing obesity and diabetes rates, specifically in Canada. It presents the pros and cons of taxing soda, with the latest data on adverse health effects of its consumption, plus the various business and political issues surrounding the contentious proposition. Reviewed research is multidisciplinary, spanning health and medicine to ethics, economics, and law. Conclusions and caveats are clear and presented at a comfort level for the...