Publication Type:Academic Journal

Source(s):FinanzRundschau. Jul2022, Vol. 104 Issue 14, p667-672. 6p.

Abstract:The article presents the discussion on company receiving a non-cash loan over fixed rate bonds selling after receipt and later repurchasing for the purpose of return.

Publication Type:Academic Journal

Source(s):FinanzRundschau. 2022, Vol. 104 Issue 8, p352-356. 5p.

Abstract:The article discusses a case law related to section 6 of Einkommensteuergesetz (EStG), German Income Tax Act. It mentions full transfer of shares by the contributor to a corporation within the blocking period resulting in a revealing the hidden reserve...

Publication Type:Academic Journal

Source(s):FinanzRundschau. 2022, Vol. 104 Issue 6, p272-275. 4p.

Abstract:The article focuses on German case law related to section 179 of Abgabenordnung (AO), German Tax Code. It mentions accumulation of company shares in an asset management company partnership because of the departure of a shareholder against compensation....

Publication Type:Academic Journal

Source(s):Monte Carlo Methods & Applications. Jun2022, Vol. 28 Issue 2, p111-124. 14p.

Abstract:The Black–Karasinski model is a one-factor non-affine interest rate model as it describes interest rate movements driven by a single source of randomness and the drift function is a nonlinear function of the interest rate. The drift parameters represen...

Publication Type:Academic Journal

Source(s):Statistics, Politics & Policy. Jun2022, Vol. 13 Issue 2, p235-254. 20p.

Abstract:The goal of this research was to use Bayesian switching volatility models to model the stock returns of the GCB, bank in Ghana. Monthly stock prices of GCB bank for the period of 138 months were used for the study. The two-state Markov-Switching GARCH ...

Publication Type:Academic Journal

Source(s):FinanzRundschau. Oct2021, Vol. 103 Issue 20, p989-995. 7p.

Abstract:The article focuses on profit from the sale of shares in a corporation for income from self-employment work is to be recorded in accordance with Einkommensteuergesetz (EStG) Income Tax Act. It mentions participation is not part of the business assets b...

Publication Type:Academic Journal

Source(s):Jahrbuch für Wirtschaftsgeschichte. Nov2021, Vol. 62 Issue 2, p505-552. 48p.

Abstract:For decades, the Schumpeterian tax state was considered the central paradigm of Fiscal Sociology. However, it increasingly fails to meet many of the conceptual challenges of contemporary public finance. To demonstrate this, the paper undertakes a doubl...

Publication Type:Academic Journal

Source(s):Jahrbuch für Wirtschaftsgeschichte. Nov2021, Vol. 62 Issue 2, p333-368. 36p.

Abstract:Whenever there was a conflict about taxes in the Old Swiss Confederacy, it was about participation in collective resources in general, or about the question of who had to contribute to the commonwealth and to what extent, and who was allowed to benefit...

Publication Type:Academic Journal

Source(s):Accounting, Economics & Law. 2021, Vol. 11 Issue 3, p1-26. 26p.

Abstract:Modern, globalised financial markets are the offspring of a process of liberalisation of capital that started with the collapse of Bretton Woods in the 1970s and culminated with a number of regulatory changes in the 1980s and 1990s. As a consequence of...

Publication Type:Academic Journal

Source(s):Perspektiven der Wirtschaftspolitik. Sep2021, Vol. 22 Issue 3, p176-190. 15p.

Abstract:Sowohl die Bewältigung der Corona-Pandemie als auch die Anpassung der Wirtschaft an Erfordernisse der Nachhaltigkeit verlangen staatliche Investitionen. Dominika Langenmayr und Ferdinand Mittermaier analysieren in diesem Beitrag, wie diese finanziert w...