Zugl.: Speyer, Dt. Hochsch. für Verwaltungswiss., Diss., 2007.

Die Broschüre gibt Hinweise und Anregungen für Rentner und Pensionäre zu ihren steuerlichen Rechten und Pflichten. Neu seit 2019: Vereinfachte Steuererklärung

Die Broschüre zeigt typische Situationen auf, in denen sich steuerliche Fragen bei Immobilien stellen: den Erwerb, die eigentliche Nutzung der Immobilie inklusive der Nutzungsänderung und schließlich die Veräußerung und Schenkung. Dabei werden die typischen Steuerarten behandelt wie Einkommensteuer, Grunderwerbsteuer, Umsatzsteuer, Grundsteuer und Erbschaft- und Schenkungsteuer. Ergänzt ist die Broschüre mit einer Vielzahl an Beispielen. Redaktionsschluss: 01.01.2023

Worldwide income taxation in the country of residence is a legal dogma of international taxation. We question this dogma from the perspective of relations between developed and developing countries from a legal and economic perspective, and make a modern and fair proposal for tax treaties. We will show under which conditions a developing and a developed country will voluntarily sign a tax treaty where information is exchanged truthfully and whether they should share revenues. Moreover, we will demonstrate how the conclusion of a tax treaty can assist in the implementation of a tax audit system. / Series: WU International Taxation Research Paper Series

The paper analyses whether various aspects of a country's tax system have a positive or negative influence on individuals' attitudes towards the future. These attitudes are measured by an analysis of Google search queries derived from Google Trends which allow constructing an online futureorientation index for a sample of 58 countries. There results of this analysis indicate that capital gains taxes and value added taxes discourage future-oriented behaviour. Also, high personal income tax rates at the lowest income brackets discourage, whereas - surprisingly - the top marginal rates could positively influence an individual's future orientation. The paper contributes to existing research in three ways: First, it expands the existing tax literature by providing evidence that taxes can influence very fundamental personal values, such as individuals' general attitudes towards their future. Second, it contributes to a vast body of cross-cultural studies on future orientation by introducing tax law. Third, by using Internet search patterns the paper introduces these large, automatically gathered data sets into scientific tax research, thereby opening the possibility for further research opportunities. (author's abstract) / Series: WU International Taxation Research Paper Series