Tax systems of both Germany and other European countries are often subject to tax reforms. On the one hand, tax systems should be economically efficient, i.e., they should not involve welfare losses or lead to distortions of decisions. On the other hand, tax reforms could only be implemented if budget consequences are acceptable for the fiscal authority, i.e., potential revenue losses have to be either moderate or compensable by countermeasures. Revenue consequences of possible tax reforms are therefore of crucial importance for the fiscal authority. In addition to aggregate revenue impacts, redistribution effects on the level of single companies are relevant for the acceptance and the enforcement of tax reforms. Redistribution effects are particularly relevant if certain companies or industries should be supported or not additionally strained. Against this background, in the first three papers of my cumulative dissertation I analyze revenue and redistribution effects of two reform scenarios that are currently under political discussion. Revenue impacts of reforming inter-period loss-offset provisions in Germany are analyzed in the first paper using a prototypical dynamic microsimulation model. This prototypical model is developed further into the microsimulation model ASSERT (paper 2), which is applied in paper 3 to estimate revenue consequences of a reform regarding the German group taxation regulations. Because tax reforms in general and especially the analyzed reform scenarios do not only affect tax revenue of the states involved but also the (investment) behavior of the companies concerned, it is important to consider so-called second-round effects when quantifying revenue consequences of tax reforms. In the fourth paper I empirically identify companies' behavioral responses and analyze the impact of tax depreciation on the level of investment. I use cross-section and panel data analyses and differentiate between companies that have and companies that do not have a tax loss carry-forward. In addition to the effects of tax depreciation on investment in the whole sample I estimate size-specific investment impacts by dividing the sample into large, medium-sized and small corporations. The estimated behavioral responses (and also other responses to tax reforms) should in the future be implemented in the microsimulation model ASSERT.

Frågeställning: Vad har fastighetsföretag och revisorer för uppfattning om det nya kravet på komponentavskrivning?    - Leder det till en förbättrad redovisning sett utifrån begreppen relevans    och rättvisande bild, om så på vilket sätt? Hur påverkas redovisningen i företag inom fastighetsbranschen av det nya kravet på komponentavskrivning? Syfte: Syftet med studien är att undersöka vilka uppfattningar revisorer och företag inom fastighetsbranschen har om det nya kravet på komponentavskrivning samt hur det påverkar fastighetsföretagens redovisning. Studien syftar även till att försöka utröna om komponentavskrivningar leder till en mer rättvisande redovisning.   Metod: Studien bygger på en kvalitativ metod. Insamling av primärdata har skett genom kvalitativa intervjuer med fem fastighetsföretag och två revisorer. Sekundärdata till studien har samlats in via en litteraturstudie. Slutsats: Komponentavskrivning leder till en mer rättvisande redovisning jämfört med dagens praxis då det ger en mer rättvisande bild av fastigheternas värdeminskning. En större del av fastighetsbolagens underhållsåtgärder kommer aktiveras i balansräkningen. Komponentavskrivning leder till en mer enhetlig hantering av underhållsåtgärder och kan därför öka jämförbarheten mellan företag. Detta förutsätter dock tydligare riktlinjer för hur komponentuppdelningen ska gå till. / Research question: What are the perceptions of real estate companies and auditors regarding the new requirement of component depreciation?     - Does it lead to a better accounting seen from the concepts of relevance and a true and fair view, if so, how? How is the accounting in real estate companies affected by the new requirement of component depreciation? Purpose: The aim of this study is to describe what real estate companies and auditors think of the new requirement of component depreciation in Sweden. The study also tries to determine if component depreciation leads to a fairer accounting. Method: The study is based on a qualitative research method. The primary data used in the study has been collected through interviews with real estate companies and auditors. The secondary data used in this study was collected through a thorough literature study. Conclusion: Component depreciation leads to a fairer accounting compared to todays practice. A larger portion of the real estate companies’ maintenance costs will be activated in the balance sheet. Component depreciation leads to a more unified management of maintenance costs.

We propose a prototype model of market dynamics in which all functional relationships are linear. We take into account three borders, defined by linear functions, which are intrinsic to the economic reasoning: non-negativity of prices; downward rigidity of capacity (depreciation) and a capacity constraint for the production decision. Given the linear specification, the borders are the only source for the emerging of cyclical and more complex dynamics. In particular, we discuss centre bifurcations, border collision bifurcations and degenerate flip bifurcations - dynamic phenomena the occurrence of which are intimately related to the existence of borders. / Series: Department of Economics Working Paper Series

We explore the effects of Brexit on trade patterns and on the spatial distribution of industry between the United Kingdom and the European Union and within the EU. Our study adopts a new economic geography (NEG) perspective developing a linear model with three regions, the UK and two separated regions composing the EU. The 3-region framework and linear demands allow for different trade patterns. Two possible ante-Brexit situations are possible, depending on the interplay between local market size, local competition and trade costs: industrial agglomeration or dispersion. Considering a soft and a hard Brexit scenario, the ante-Brexit situation is altered substantially, depending on which scenario prevails. UK firms could move to the larger EU market, even in the peripheral region, reacting to the higher trade barriers, relocation representing a substitute for trade. Alternatively, some EU firms could move in the more isolated UK market finding shelter from the competition inside the EU. We also consider the post-Brexit scenario of deeper EU integration, leading to a weakening of trade links between the EU and the UK. Our analysis also reveals a highly complex bifurcation sequence leading to many instances of multistability, intricate basins of attraction and cyclical and chaotic dynamics. / Series: Department of Economics Working Paper Series

This presented dissertation is focused to clarify the problems of recievebles and its relation with income tax in term of formation, limitation, creation adjustement receivebles and one-time depreciation in Kodak Czech company. In first part of my dissertation I have aimed to problem of recievebles in term of its formation and methods of securing. In theoretical part I was concerned with relation of adjustement receivables i from both accounting and taxing point of view and also receivables depreciation. In practical part of my dissertation I was studying receivables after due date in particular company. This part contains methods of managing and solution of receivables after due date. In this part I have also introduced a new system preventing from creation of demands after due date {--} credit system. Last part was focused on receivables after due date and its impact on lowering of tax duty. Main targets were focused on calculation part of demands in term of creation of rectifying and tax items and its depreciation. In conclusion I have summrized the results of my analysis and came up with new ways of demand securing for the company.

Submitted by Renata Lopes (renatasil82@gmail.com) on 2017-01-09T16:49:48Z No. of bitstreams: 1 fernandojosesoares.pdf: 3346177 bytes, checksum: 19036e1618d0763638146e9dc1f7d44a (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-02-07T13:36:20Z (GMT) No. of bitstreams: 1 fernandojosesoares.pdf: 3346177 bytes, checksum: 19036e1618d0763638146e9dc1f7d44a (MD5) / Approved for entry into archive by Adriana Oliveira (adriana.oliveira@ufjf.edu.br) on 2017-02-07T14:08:40Z (GMT) No. of bitstreams: 1 fernandojosesoares.pdf: 3346177 bytes, checksum: 19036e1618d0763638146e9dc1f7d44a (MD5) / Made available in DSpace on 2017-02-07T14:08:40Z (GMT). No. of bitstreams: 1 fernandojosesoares.pdf: 3346177 bytes, checksum: 19036e1618d0763638146e9dc1f7d44a (MD5) Previous issue date: 2016-08-16 / CAPES - Coordenação de Aperfeiçoamento de Pessoal de Nível Superior / Neste trabalho, é apresentado uma proposta para a aprendizagem sobre a matemática financeira na educação básica. Ela trabalha situações do mundo financeiro com as quais o aluno terá de lidar nas tomadas de decisões econômicas familiares; seja no seu presente ou em um futuro próximo. O objetivo desse trabalho é estimular o aluno para o aprendizado maisprazerosoerealpormeiodamatemáticafinanceira,presenteemseucotidiano. Oaluno quando exposto às situações do mundo financeiro, como: financiamentos e amortizações, aplicaçõesfinanceiras,taxasdejuros,empréstimoseinflação;ficaráinteressadoemaprender e a praticar os conteúdos escolares. A simulação de algumas situações do mundo financeiro tornará o aprendizado mais significativo e prazeroso. Ao final desse trabalho, espera-se que o aluno esteja capacitado para exercer sua cidadania de maneira mais consciente, quanto às tomadas de decisões financeiras. / This work, a proposal for learning is presented on matematics financial in basic education. It works in the financial world situations where student will have to deal with making family economic decisions, whether in its present or in a near future. The objective of this work is to encourage the student to learn more pleasurable and real through financial mathematics, present in their daily lives. The student when exposed to situations of the financial world, such as: financing and amortization, financial investments, interest rates, loans and inflation; you will be interested in learning and practice learning contents. The simulation of certain situations in the financial world become the most significant and enjoyable learning. At the end of this work, it is expected that the student will be able to exercise their citizenship in a more conscious way, as the acquisition of financial decisions.

The diploma thesis is divided to 5 chapters, which describe accounting and tax problematics of acquisition of fixed assets according to Czech tax and accounting regulations. I would describe systematically and organized accounting and tax resposibilities during the evidence of fixed assets and show unusual form of acquisition of fixed assets, because it is a goal of thesis. Thesis starts with definition of fixed assets, their statutory regulation and their sorts. Then I focused on ways of acquisition of assets and on the related valuation. The third chapter solves technical evaluation of own or leased assets. The penultimate chapter describes accounting and tax depreciation and the related deferred tax. The last fifth chapter describes a strange sort of acquisition of fixed assets, specifically a leasing business establishment.

Magister Economicae - MEcon / This study analyses the impact of Namibia’s currency peg on its domestic inflation. This is because theoretical argument suggests that currency peg (fixed exchange rate) provides nominal anchor for domestic price level, in particular when the domestic currency is pegged to a stable foreign currency. Following the method of hypothesis testing, data on Namibia and South Africa are used in this regard. Three main findings emerged from this study. Firstly, it was shown that the two inflation rates are positively correlated.Secondly, the study shows that there is no statistical significance difference between the inflation rates of the two countries. This gives an indication that the currency peg served as a nominal anchor, because as the SA inflation rate came down, so did the Namibian inflation rate. Thirdly, the study also shows that the growth of money stock in Namibia does not deviate from the growth of money stock in SA. This gives an indication that the authorities have maintained the peg through control of monetary growth.

In der Dissertation wird der "Buchwert" der DDR-Industrie 1989 anhand von DDR-Statistiken ermittelt. Es werden entlang dem Historischen Institutionalismus (für die Sozialistische Planwirtschaft) und der Ethnomethodologie (für das Verhalten der Betriebsleiter) die Gründe für den negativen "Buchwert" herausgearbeitet. Im letzten Abschnitt wird gezeigt, dass die Politische Ökonomie des Sozialismus die Sachverhalte eher kaschierte und vor allem nicht die verheerenden Konsequenzen aufzeigte. Die ökonomischen "Großtheoretiker" der Privatwirtschaft von Mieses, Hayek, Schumpeter und Eucken waren sich offenkundig nicht über das entscheidende Axiom, die Abschreibungen, im Klaren und konnte deshalb ebenfalls nicht die Konsequenzen aufzeigen.

This thesis deals with the use of foreign-exchange interventions as an unconventional tool of monetary policy in inflation targeting regime. It is primary focused on monetary policy of the Czech National Bank and foreign-exchange interventions that have been executed since November 2013. Further, it is devoted to interventions executed by the Swiss National Bank and the Bank of Israel. The main aim is to analyse the experience of previously mentioned central banks with foreign-exchange interventions, to describe main reasons and goals, and especially impacts of interventions on economies of related countries while focusing on inflation, GDP and unemployment. The last part provides the evaluation of referred intervention regimes and their comparison.