Suchergebnisse

Hauptbeschreibung: Karin Beck untersucht in ihrer hochaktuellen Arbeit die gesetzliche Neuordnung der Besteuerung von Beteiligungen an körperschaftsteuerpflichtigen Steuersubjekten. Den Schwerpunkt bildete die rechtliche Überprüfung der Abzugsbeschränkungen, 3 c Abs. 1, 2 EStG, 8 b Abs. 5 KStG. Der Gesetzgeber verfolgt, wie die Autorin in einer bisher in der Literatur nicht erreichten Präzision immer wieder verdeutlicht, einen unsystematischen Zick-Zack-Kurs, insbesondere was die Berücksichtigung der Erwerbsaufwendungen, also der Betriebsausgaben und Werbungskosten der Steuerpflichtigen betri

In the context of democratisation in the early 1990s, the governments in Central and East Europe (CEE) had to decide how to deal with property that had been confiscated under state socialism. Nationalised housing and collectivised land were to a varying extent returned to former owners and their heirs by means of restitution, as well as being distributed to other citizens who were in possession of the users' rights to such properties. This thesis examines the spatial impacts, in terms of ownership patterns, of the way the redistribution of nationalised housing and collectivised land has been dealt with politically and at the local level in post-socialist Romania. It also locates the Romanian property reforms in relation to those of the rest of CEE. The impact of political directives on the property redistribution is analysed in relation to both structural influences, such as democratisation and antecedent property regimes, and implementation patterns in varied place-contexts. The thesis demonstrates that restitution was stifled due to disagreements between leftist and rightist political blocs, with the latter arguing for restitution whilst their opponents wrote the first restitution laws. A re-privatisation law allowed for the public sale of nationalised housing to tenants and thereby blocked the implementation of a restitution law, thus constituting a dilemma for constitutional democracy. In liberal place-contexts in West Romania, these obstacles to housing restitution were in part avoided. By contrast, land restitution was most widespread in the east, a stronghold of the left. This was because the legislation gives priority to restitution in areas of this kind, where smaller land-holdings dominated prior to 1945. The left-wing government pursued an electoral strategy of distributing small properties to a large number of citizens, and to current users in particular. This resulted in a fragmentation of historical property.

How do political actors create and institutionalize revolutionary social transformation, and what are the consequences of their efforts? In this paper, we provide a framework for understanding the conditions under which revolutionary social transformation unfolds and becomes institutionalized over time. We argue that a direct consequence of social transformation and the institutionalization thereof, however, is violence against the revolution's beneficiaries which can likewise endure over the long-term. We test our arguments using historical, county-level data on post-U.S. Civil War Reconstruction and we supply both quantitative and qualitative evidence for our mechanisms. We ultimately demonstrate that social transformation and violence are often causally linked, not mutually exclusive outcomes, thereby expanding our understanding of how social orders are created and maintained.