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Author: OECD Publisher: OECD Publishing ISBN: 9264046712 Category : Languages : en Pages : 190
Book Description
This 2008 edition of OECD's periodic survey of the German economy finds Germany enjoying a vigorous recovery after a long period of stagnation. To keep the recovery going, OECD finds Germany facing a number of key challenges including making the tax ...
Author: OECD Publisher: OECD Publishing ISBN: 9264046712 Category : Languages : en Pages : 190
Book Description
This 2008 edition of OECD's periodic survey of the German economy finds Germany enjoying a vigorous recovery after a long period of stagnation. To keep the recovery going, OECD finds Germany facing a number of key challenges including making the tax ...
Author: Matthew P. Fitzpatrick Publisher: Berghahn Books ISBN: 9781845455200 Category : History Languages : en Pages : 256
Book Description
In a work based on new archival, press, and literary sources, the author revises the picture of German imperialism as being the brainchild of a Machiavellian Bismarck or the "conservative revolutionaries" of the twentieth century. Instead, Fitzpatrick argues for the liberal origins of German imperialism, by demonstrating the links between nationalism and expansionism in a study that surveys the half century of imperialist agitation and activity leading up to the official founding of Germany's colonial empire in 1884.
Author: Carolin Braun Publisher: diplom.de ISBN: 3836637820 Category : Business & Economics Languages : en Pages : 95
Book Description
Inhaltsangabe:Introduction: Background and Subject of this Thesis: After long negotiations within the Grand Coalition (Große Koalition) and despite jurisdictional criticisms of numerous points, on 31st December 2008 the new inheritance and gift tax law (Erbschaftsteuerreformgesetz - ErbStRG) was published in the Federal Law Gazette (Bundesgesetzblatt), to become effective on 1st January 2009 just in time to avoid the need for retroactive regulations and the related discussions. This marks the end of the discussion about the future of the inheritance tax that has been started by the decision of the Federal Constitutional Court (Bundesverfassungsgericht - BVerfG) from 7th November 2006. The related uncertainity came to an end, at least for now. In its decision the Federal Constitutional Court states, that the discrepance between fair market value and valuation value for significant groups of assets (business assets, portions of coporations, real estate property and agriculture and forestry (AF) businesses) are violating the principle of equality of § 3 sec. 1 of the German Basic Law (Grundgesetz - GG). The legislative was obliged to define a new legislation in line with the constitution until 31 December 2008, latest. On 11 December 2007, the German Federal Government (Bundesregierung) finally agreed on a draft revision of the inheritance and gift tax law and the valuation law. The German Federal Parliament (Bundestag) passed the inheritance tax reform on 27 November 2008 in the 2nd and 3rd reading, during which the finance committee of the German Parliament (Finanzausschuss des Bundestages) made considerable changes to the original draft. The approval in the German Federal Council (Bundesrat) was obtained in the special session of the council on 5.12.2008, the approval of the Federal President (Bundespräsident) on 24.12.2008. Current Situation: In addition to the changes necessary for constitutional reasons, the central concern of the reform is to simplify business takeover by the successors. However, the legislator neither has had the courage to - as hoped by many - completely abolish inheritance taxation, not did he take the opportunity to perform a complete change of the inheritance taxation system which might become mandatory for constitutional reasons. The result is a compromise between of the various government parties: a law that amends the existing inheritance tax law on which it is based in a limited number of points. The new [...]
Author: Fabian Hoffmann Publisher: GRIN Verlag ISBN: 3668782008 Category : Business & Economics Languages : en Pages : 10
Book Description
Seminar paper from the year 2018 in the subject Economics - Macro-economics, general, grade: 10.0, University of Groningen, language: English, abstract: The author analyzed Germany's Balance of Payments during the years of the European financial crisis. Particular focus thereby rests on Germany's traditionally strong current account surplus, but also on its extraordinarily large financial account surplus.
Author: Beaumont, Justin Publisher: Policy Press ISBN: 1847428355 Category : Political Science Languages : en Pages : 305
Book Description
At a time of heightened neoliberal globalisation and crisis, welfare state retrenchment and desecularisation of society, amid uniquely European controversies over immigration, integration and religious-based radicalism, this timely book explores the role played by faith-based organisations (FBOs), which are growing in importance in the provision of social services in the European context. Taking a multidisciplinary approach, the contributions to the volume present original research examples and a pan-European perspective to assess the role of FBOs in combating poverty and various expressions of exclusion and social distress in cities across Europe. This significant and highly topical volume should become a vital reference source for the burgeoning number of studies that are likely follow and will make essential reading for students and academics in social policy, sociology, geography, politics, urban studies and theology/ religious studies.
Author: Martin Sökefeld Publisher: Berghahn Books ISBN: 9781845454784 Category : Psychology Languages : en Pages : 310
Book Description
As a religious and cultural minority in Turkey, the Alevis have suffered a long history of persecution and discrimination. In the late 1980s they started a movement for the recognition of Alevi identity in both Germany and Turkey. Today, they constitute a significant segment of Germany's Turkish immigrant population. In a departure from the current debate on identity and diaspora, Sökefeld offers a rich account of the emergence and institutionalization of the Alevi movement in Germany, giving particular attention to its politics of recognition within Germany and in a transnational context. The book deftly combines empirical findings with innovative theoretical arguments and addresses current questions of migration, diaspora, transnationalism, and identity.
Author: Bruce Hoffman Publisher: Columbia University Press ISBN: 0231537433 Category : Political Science Languages : en Pages : 695
Book Description
Examining major terrorist acts and campaigns undertaken in the decade following September 11, 2001, internationally recognized scholars study the involvement of global terrorist leaders and organizations in these incidents and the planning, organization, execution, recruitment, and training that went into them. Their work captures the changing character of al-Qaeda and its affiliates since the invasions of Afghanistan and Iraq and the sophisticated elements that, despite the West's best counterterrorism efforts, continue to exert substantial direction over jihadist terrorist operations. Through case studies of terrorist acts and offensives occurring both in and outside the West, the volume's contributors investigate al-Qaeda and other related entities as they adapted to the strategies of Operation Enduring Freedom and subsequent U.S.-led global counterterrorism programs. They explore whether Osama bin Laden was indeed reduced to a mere figurehead before his death or continued to influence al-Qaeda's global activities. Did al-Qaeda become a loose collection of individuals and ideas following its expulsion from Afghanistan, or was it reborn as a transnational terrorist structure powered by a well-articulated ideology? What is the preeminent terrorist threat we face today, and what will it look like in the future? This anthology pinpoints the critical patterns and strategies that will inform counterterrorism in the coming decades.
Author: Joseph Toomey Publisher: Archway Publishing ISBN: 148080892X Category : Political Science Languages : en Pages : 571
Book Description
It is difficult to find an area of public policy more plagued by misunderstanding than energy policy. Even worse, every time the subject is raised, we are obligated to get mired in pointless arguments about the weather. This book helps set the record straight. Not convinced? Consider some of these inconvenient truths: The cost of green energy climate remediation is anywhere from 10-to-1,000 times greater than the damage from the climate change it attempts to alleviate. Germany, the worlds leader in solar energy, will spend more than $280 billion by 2030 on solar subsidies. But all of that investment will only forestall 22nd century global warming by 37 hours. Obamas carbon tax would cost Americans $1.2 trillion over just ten years. But it would only reduce the midrange 3 degree modeled 22nd century global temperature increase by 0.038 degrees Celsius. At their current emissions growth rate, it will take China nine months to replace the entire U.S. emissions cut that Obama wants to achieve over seven years, at a staggering cost in American jobs and lost economic growth. The U.S. biofuel program imposes a cost on consumers 9,862 times greater than any climate benefit they or their distant progeny will ever derive. This is not another skeptical global warming polemic but an economic evaluation of how and why green energy will fail. The world has too many pressing needs. For the money Obama squandered on just a single bankrupt crony solar company, the U.S. could have prevented 300,000 childhood malaria deaths in poor countries. A thoroughly researched, heavily documented book by an expert in his field, it will demonstrate in meticulous detail how wasteful and economically inefficient Obamas green energy dead end future will be compared to other worthy alternatives. Its time to end the hysterical climate cynicism and get on humanitys side.
Author: Daniel Tröhler Publisher: Routledge ISBN: 1317448170 Category : Education Languages : en Pages : 295
Book Description
As contemporary education becomes increasingly tied to global economic power, national school systems attempting to influence one another inevitably confront significant tensions caused by differences in heritage, politics, and formal structures. Trajectories in the Development of Modern School Systems provides a comprehensive theoretical and empirical critique of the reform movements that seek to homogenize schooling around the world. Informed by historical and sociological insight into a variety of nations and eras, these in-depth case studies reveal how and why sweeping, convergent reform agendas clash with specific institutional policies, practices, and curricula. Countering current theoretical models which fail to address the potential pressures born from these challenging isomorphic developments, this book illuminates the cultural idiosyncrasies that both produce and problematize global reform efforts and offers a new way of understanding curriculum as a manifestation of national identity.
Author: OECD
Author: OECD
Author: Matthew P. Fitzpatrick
Author: Randall Halle
Author: Carolin Braun
Author: Fabian Hoffmann
Author: Beaumont, Justin
Author: Martin Sökefeld
Author: Bruce Hoffman
Author: Joseph Toomey
Author: Daniel Tröhler