Das Zeitverhältnis zwischen der Steuer und dem Einkommen und seinen Theilen

Name: Das Zeitverhältnis zwischen der Steuer und dem Einkommen und seinen Theilen
Author: Meyer

1901

[Title Page and Preface]: The title page and preface of Robert Meyer's 1901 work on the temporal relationship between taxes and income...

Taxation Business Cycles Adolf Wagner Valuation legal theory Eugen von Bohm-Bawerk Progressive Taxation Albert Schaffle Adam Smith Eugen von Philippovich political economy Investment Interest Rates stock exchange Tax Reform

Table of Contents · 40 segments

Title Page and Prefacechapter

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Table of Contents and Abbreviationschapter

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Introduction: The Problem of Temporal Disjunctionchapter

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Section 1, Chapter 1: General Overview of Temporal Relationschapter

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Section 1, Chapter 2: The Legal Concept of the Tax Yearchapter

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Section 1, Chapter 3: The Conflict Between Tax Year and Income Yearchapter

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Section 1, Chapter 4: Critique of Insufficient Solutionschapter

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Section 1, Chapter 5: Practical Calculation Methods in Comparative Lawchapter

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Evaluation of the Three Methods of Income Taxationchapter

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The Role of Income Sources and Actual Results in Assessmentchapter

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Taxation Based on the Past: Previous Year vs. Three-Year Averagechapter

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Fiscal Years and Balance Sheet Adjustmentschapter

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The Beginning and End of Income Streamschapter

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Mathematical Consequences of Assessment Methods on Partial Yearschapter

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Chapter 3: Initial and Final Income Segments (Registration and Changes)chapter

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Changes Occurring on January 1st and the Limits of Retrospective Assessmenttheoretical

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Chapter 4: Treatment of New Income in Subsequent Yearschapter

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Critique of Paragraph 156 and the Impact of Multi-Year Averagingtheoretical

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Chapter 5: The End of Taxationchapter

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Tax Reductions Due to Special Circumstances (§ 232)theoretical

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Chapter 6: Temporary Income and Its Taxationchapter

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Section III: Distinguishing Parts within Total Incomechapter

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2. Capitel. Der Doppelsinn des Wortes „Einkommen“chapter

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3. Capitel. Die geschätzlichen Bestimmungen: a) Die Einkommenszweige oder Quellenchapter

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3. Capitel. Die geschätzlichen Bestimmungen: b) Das einheitliche Einkommenchapter

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4. Capitel. Der Aufbau des Einkommens vom volkswirtschaftlichen Standpunkte beleuchtetchapter

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5. Capitel. Von den Einnahmen und Ausgaben zum Einkommen: a) Die Einnahmen und Ausgabenchapter

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5. Capitel. b) Bezugs- und Ertragsanteilechapter

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5. Capitel. c) Die Individualisierung der Einkommenspartialenchapter

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The Importance of Income Partials for Income Calculation (§ 156)chapter

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Legal Interpretation of Receipts and Expenditurestheoretical

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Manifold Configurations of Income Partialstheoretical

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Increase and Decrease of Standing Incometheoretical

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The So-Called 'Source Theory' (Quellentheorie)chapter

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Critique of the Source Theorytheoretical

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Changes in Income Components and Their Overall Effectchapter

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9. Capitel. Zusammenfassung der Resultate in Bezug auf die Behandlung der Befolbungenchapter

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10. Capitel. Noch einige Bemerkungen über die Ausgabenchapter

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11. Capitel. Entwurf einer verbesserten Fassung des § 156chapter

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Vierter Abschnitt. Die Rentensteuerchapter

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