Offentlig økonomi og beskatning

Striding explores the modernization process by outlining the economics of agriculture, growth theories of economic development, and problems with growth.During the last century, policy makers and the public acquired a considerable interest in economics. As a result, this heightened awareness enhanced the well-being of society.In 1969, the Nobel Foundation initiated the new prize category of economic sciences and started awarding the prize annually. At the forefront of their field, prize winners have introduced many innovative ideas. Moreover, an evaluation of their ideas reveals valuable nuggets to enrich the professional lives of non-economists.Drawing on publications written by the Laureates, Striding with Economic Giants presents the essence of their thoughts in easy-to-understand concepts for the business and academic communities. This book is perfect for business executives, public policy makers, and economics students.It describes logic and experimental frameworks in mathematics, econometrics, behavior modeling, and game theory. Next, Striding presents microeconomic contributions, including production theory, theory of institutions, fundamental ideas of markets, and consumerism. Then, it reviews financial theory in capital markets, portfolio choice, and asset pricing.The book spotlights contributions to the rule of law, public administration, and political science. It also highlights a growing understanding of human capital by tracing demographic trends and describing health, education, minority, and labor economics. Enhancements to macroeconomic theory are featured in economic mechanisms and cycles, managing the economy, and policy making.Striding explores the modernization process by outlining the economics of agriculture, growth theories of economic development, and problems with growth. It illustrates contributions to international economics in trade, finance, and global public policy. Finally, the book showcases contributions to social justice in social equality, income redistribution, and climate change.

Momsmanual er et alfabetisk opslagsværk, der giver overblik over reglerne på momsområdet.Momsmanualen er et nyttigt redskab til brug for udarbejdelse af momsregnskab for momsregistrerede personer og virksomheder.

Die derzeitige Wirtschaftslage in Europa ist fragil. Spätestens seit dem Kriegsausbruch in der Ukraine und der damit verbundenen Energiekrise in Europa trüben sich die Wachstumserwartungen. Durch die wirtschaftliche Verflechtung zwischen Staaten und Banken ist es in diesen unbeständigen Zeiten wichtig, über Instrumente zu verfügen, um schnell auf veröffentliche Geschäftszahlen von Kreditinstituten reagieren zu können und eigenständig die Bonität von Banken einzuschätzen, da die Anpassung eines externen Ratings oftmals mit einer zeitlichen Verzögerung einhergeht. Daher wird auf Basis von drei Datensätzen mittels maschinellen Lernens versucht, die Determinanten von Emittentenratings von europäischen Banken zu erklären. Unter der Verwendung von Entscheidungsbäumen und logistischen Regressionsmodellen sollen die wesentlichen Einflüsse der binären Klassifikation in die Segmente Investmentgrade und Non-Investmentgrade sowie die ordinale Ratingklasse analysiert werden.

J.K. Lasser's Your Income Tax 2024 delivers hands-on and practical advice for everyday taxpayers getting ready to file their 2023 taxes.

This book provides a clear and concise explanation of withholding tax and how to leverage best practice to generate improved investment performance. It gives practical guidance to financial service firms and investors to help them understand the issues involved, trends and practicalities of maximizing returns on investment.Most of the $200 billion of withholding tax lost by investors annually is due to lack of awareness and not asking the right questions of their brokers and custodian banks. Financial institutions are also increasingly being held to a higher standard by investors for provision of withholding tax services because of the impact it can have on portfolio performance. This book seeks to raise awareness of the issues and provide more detail about how the system works and what challenges and changes readers should expect in the future.

How can you Keep Taxes Away from your wealth?There are only two fundamental guarantees in life, death and taxes. Your proverbial nest egg is not a guarantee. But, what if you could have greater control over your money? What if you could protect more of what you earn from being taxed away from you? Would you want to know how? For most, taxes are seen as part of life and accepted as another governmental control to live with.We are here to tell you it doesn't have to be this way!By picking up this book, you will learn the challenges most Canadians face when saving for their future.We will explore the current tax system.The inherent overspending by the government.How conventional wisdom toward financial growth is failing Canadians.But more importantly, we will share the proven methods for growing and preserving your wealth by shielding your hard-earned money from excessive taxation.The knowledge we share will benefit you and future generations in experiencing a healthier, more robust financial life! One key element you will learn is the powerful impact of The Infinite Banking Concept created by R. Nelson Nash as a core component of your tax freedom. You may be surprised to learn both why and how! These strategies are primarily geared toward Canadians, but the ideas are applicable to all North Americans. Start connecting yourself with the tax system that is stealing your wealth.Get your copy today! Richard Canfield, Jayson Lowe, and Henry Wong

Betriebsansiedelungen stehen in Österreich zunehmend in der Kritik. Zwar werden sie als wertvoll und wichtig für die Sicherung des regionalen Wohlstands angesehen, dennoch führen sie oft zu Anwohnerprotesten und -beschwerden. Dieses Buch untersucht, ob sich Betriebsansiedelungen in der Tat negativ auf die Lebensqualität der Anwohner auswirken. Die Ergebnisse basieren auf einer Literaturanalyse, einer qualitativen Expertenbefragung und einer quantitativen Längsschnitterhebung in vier Gemeinden Oberösterreichs. Die bislang weder in der regionalen Wirtschafts- und Standortpolitik noch in der Forschung näher beachteten Bereiche der Umwelt- und Architekturpsychologie sind dabei wichtige Bestandteile der Untersuchung. Die Ergebnisse liefern wertvolle Impulse für eine nachhaltige gewerbliche Standortentwicklung, auch außerhalb Österreichs.

Pension Magic shows you how to build a big retirement pot by claiming thousands of pounds of extra tax relief on your pension contributions.

Økonomisk styring i kommunerne er en lærebog til professionsuddannelserne, der beskriver styringens drivkræfter i kommunerne ud fra forskellige perspektiver. Bogen belyser kommunernes rolle og placering i den samfundsøkonomiske kontekst med stramme udgiftsrammer, herunder hvordan disse rammer og vilkår skaber en række dilemmaer, når der skal vælges styringsværktøjer i den offentlige sektor.Bogen redegør for finansieringen af kommunerne, herunder samspillet mellem finanspolitikken og kommunernes budgetter. René Ansbøl sætter fokus på, hvordan de kommunale bevillingsregler og budgetadfærdsteorier som fx New Public Management påvirker styringen, og hvordan målstyring og kommunale budgetmodeller kommer i anvendelse, når det kommunale budget skal lægges.Endvidere behandler bogen de styringsteknologier, der kommer i spil, når kommunernes økonomi begrænses af budgetloven og udgiftslofter. Der redegøres for anvendelse af udlicitering, demografimodeller, resultat- og kontraktstyring, budgetanalyser, innovation- og kvalitetsstyring, benchmarking og nøgletal samt generelle økonomistyringsprincipper. Bogen indeholder en række praktiske eksempler, bl.a. metode ved budgetlægning på beskæftigelsesområdet.Bogens formål er at give et bredt indblik i kommunernes økonomistyring og en viden om, hvad der aktuelt bevæger sig i den kommunale styring.

There is a growing interest in Public-Private Partnerships (PPPs), particularly in infrastructure and public services. Under the scope of PPPs, renegotiations are becoming more relevant, as empirical evidence suggests that most PPP projects are inevitably renegotiated, i.e., the original contract needs to be adapted to new and unforeseen circumstances. Renegotiations have a substantial impact on the contract and performance of a PPP and usually represent significant costs for users and taxpayers. However, very little is known about the management and, mainly, the process of renegotiating that will, very likely, occur.This book provides a set of case-studies of PPP renegotiations in the transport sector. The authors illustrate the Portuguese experience, a country that has been using PPP extensively, particularly in transport. The case studies provide an extensive and detailed analysis on each aspect of the project and the renegotiation. What drives renegotiations? Why are some projects more renegotiated than others? What are the results? How can the performance of renegotiation processes be improved? These and other questions provide the basis for the discussions in this book. The novelty and value of the book come mainly from the extent of information available. Each case-study deals with these questions in much more detail than what is common in the case-studies approach.

Dieses Buch fokussiert die mannigfaltigen Herausforderungen, mit denen die Bank- und Finanzwirtschaft aktuell konfrontiert ist. Digitalisierung, Sustainable Development Goals/Nachhaltigkeit (Green Finance), Globalisierung, Pandemie-Folgen, demografischer Wandel, Ukraine-Krieg und Konsequenzen für die Weltwirtschaft betreffen nicht nur Banken und Sparkassen, den Finanzbereich und das Rechnungswesen von Unternehmen sowie die Wirtschaftsprüfung, sondern sind auch in vielfältiger Natur miteinander verknüpft. Entsprechend sind Akteure im Finanzbereich gefordert, sich auf diese Herausforderungen einzustellen und zukunftsbezogene Lösungsansätze zu entwickeln. Namhafte Expertinnen und Experten aus Wissenschaft und Praxis geben Antworten auf die drängenden Fragen in der Finanzwirtschaft.

The New South Wales club gaming industry is a multi-billion dollar business with some of the largest registered clubs in the world operating more poker machines than many casinos - but not subject to the same scrutiny. Their status as 'mutuals' allows them to pay little, if any, corporate income tax and low state tax rates on gaming profits.Casino Clubs NSW describes how big clubs have attained and retained a dominant position in the gaming industry. While recognising the positive role of small mutual clubs, it questions the continuing government support of big clubs through tax and regulatory concessions, and refutes claims that the bulk of gaming profits are spent on community contributions and sports sponsorship.Casino Clubs NSW presents the story of public campaigns, private lobbying and back-room machinations aimed at blocking a 2003 decision by Premier Bob Carr and Treasurer Michael Egan to increase taxes on the gaming profits of big clubs. Carr and Egan resisted these campaigns but incoming Premier Iemma backed down in order to obtain the support of some disaffected backbenchers. Hundreds of millions of dollars are being lost in state taxes. And the price is rising.'An excellent, original piece of academic social science research into a major public policy issue. It is a shame that this was not written ten years ago to provide the evidence to prevent some misguided, self-interested and costly policy decisions taken by successive governments in NSW.'- Professor Michael Johnson, University of NSW'An original contribution to knowledge and to public policy in Australia (and in the sector of gambling studies). It tells a story of policy intrigue and behind the scenes manoeuvring to preserve privileged positions.'- Professor John Wanna, Australian National UniversityTags: Betty Con Walker, Business and economics