Англо-русский экономический словарь.
Haig-Simons income — or Schanz Haig Simons income is a measure of economic income that was developed by German legal scholar Georg von Schanz.cite journal |last=Schanz |first=George von |authorlink= |coauthors= |year=1896 |month= |title=Der Einkommensbegriff und die… … Wikipedia
Henry Calvert Simons — Infobox Economist school tradition = image caption = name = Henry Calvert Simmons birth = birth date|1899|10|9 death = death date and age|1946|6|19|1899|10|9 nationality = flag|United States field = Economics influences = Frank H. Knight opposed … Wikipedia
Income — This article is about theoretical attempts to define income. For its definition in United States law, see Income (United States legal definitions). Income is the consumption and savings opportunity gained by an entity within a specified time… … Wikipedia
income tax — a tax levied on incomes, esp. an annual government tax on personal incomes. [1790 1800] * * * Levy imposed by public authority on the incomes of persons or corporations within its jurisdiction. In nations with an advanced system of private… … Universalium
Steuersystem (Steuerrecht) — Ein Steuersystem im Sinne des Steuerrechts umfasst die Gesamtheit aller Steuern eines Staates. Ein Steuersystem beruht auf Besteuerungsgrößen. Einkommen und Konsum sind die zwei möglichen Besteuerungsgrößen. Einkommensorientiertes Steuersystem… … Deutsch Wikipedia
Realization (tax) — Realization is a requirement in determining what must be included as income subject to taxation. It should not be confused with the separate concept of Recognition (tax). Background: What is Income? Determining what is subject to Income tax in… … Wikipedia
Ad valorem tax — An ad valorem tax (Latin: according to value ) is a tax based on the value of real estate or personal property.An ad valorem tax is typically imposed at the time of a transaction (a sales tax or value added tax (VAT)), but it may be imposed on an … Wikipedia
Finanzarchiv — Infobox Journal discipline = Economics abbreviation = pFA publisher = Mohr Siebeck Verlag, Tübingen country = Germany frequency = quarterly history = 1884 – present; volumes from 1884 through 1931 are numbered 1 48; the numbering was restarted… … Wikipedia
Georg von Schanz — Infobox Scientist box width = 250px name = Georg von Schanz image size = 150px caption = birth date = birth date|1853|3|12 birth place = Großbardorf, Lower Franconia death date = death date and age|1931|12|19|1853|3|12 death place = Würzburg,… … Wikipedia
Reinvermögenszugangstheorie — 1. Charakterisierung: Neben der ⇡ Quellentheorie der bedeutsamste Versuch, für das steuerliche Einkommen (⇡ Einkommensbesteuerung) eine theoretische Basis zu bestimmen; 1896 von G. von Schanz entwickelt (⇡ Schanz Haig Simons Ansatz). 2. Begriff… … Lexikon der Economics
Ford Hall Forum — The Ford Hall Forum is the oldest free public lecture series in the United States. Founded in 1908, it continues to host open lectures and discussions in the Greater Boston area. Some of the more well known past speakers include Maya Angelou,… … Wikipedia
