Title
Das Aufkommen der Steuern vom Einkommen in Deutschland: Grnde fr die vom Volkseinkommen abweichende Entwicklung Anfang und Mitte,Used
Delivery time: 8-12 business days (International)
Product Description Heiko Mller untersucht insbesondere den Einfluss der sogenannten Sondervergnstigungen, der Verlustrechnung, der Sonderausgaben, der steuerlichen Bercksichtigung von Kindern und der Tarifnderungen auf das Steueraufkommen Anfang bis Mitte der 1990er Jahre. From the Back Cover Anfang bis Mitte der 1990er Jahre blieben die Steuereinnahmen hinter den Steuerschtzungen zurck. Die Bundesregierung schrieb dies der Inanspruchnahme von "Steuerschlupflchern" sowie ungerechtfertigter Verlustausgleichs und abzugsmglichkeiten zu und schrnkte den Ausgleich und den Abzug von Verlusten ein. Auf der Basis von verffentlichten Einkommensteuerstatistiken und Simulationsrechnungen des Statistischen Bundesamtes sowie darauf aufbauenden eigenen Berechnungen analysiert Heiko Mller das Ausma und die Ursachen der hinter dem Volkseinkommen zurckbleibenden Entwicklung der Steuern vorm Einkommen. Untersucht werden insbesondere der Einfluss der sogenannten Sondervergnstigungen, der Verlustrechnung, der Sonderausgaben, der steuerlichen Bercksichtigung von Kindern und der Tarifnderungen auf das Steueraufkommen im Betrachtungszeitraum. Die Ergebnisse zeigen, dass die Behauptungen der Bundesregierung hinsichtlich der Ursachen der Steuerausflle und die Rechtfertigung fr die Einfhrung der sogenannten Mindestbesteuerung nicht haltbar sind. About the Author Dr. Heiko Mller ist wissenschaftlicher Mitarbeiter von Prof. Dr. Lutz Haegert am Institut fr Betriebswirtschaftliche Steuerlehre der HumboldtUniversitt zu Berlin.
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Shipping & Returns
Shipping
We ship your order within 2–3 business days for USA deliveries and 5–8 business days for international shipments. Once your package has been dispatched from our warehouse, you'll receive an email confirmation with a tracking number, allowing you to track the status of your delivery.
Returns
To facilitate a smooth return process, a Return Authorization (RA) Number is required for all returns. Returns without a valid RA number will be declined and may incur additional fees. You can request an RA number within 15 days of the original delivery date. For more details, please refer to our Return & Refund Policy page.
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If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
Warranty
We provide a 2-year limited warranty, from the date of purchase for all our products.
If you believe you have received a defective product, or are experiencing any problems with your product, please contact us.
This warranty strictly does not cover damages that arose from negligence, misuse, wear and tear, or not in accordance with product instructions (dropping the product, etc.).
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Your payment information is processed securely. We do not store credit card details nor have access to your credit card information.
We accept payments with :
Visa, MasterCard, American Express, Paypal, Shopify Payments, Shop Pay and more.