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Georg Von Schanz
Georg von Schanz (12 March 1853 – 19 December 1931) was a German legal scholar. He originally developed a definition of income Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. For ..., now known as Haig-Simons income. References 1853 births 1931 deaths Jurists from Bavaria Members of the Bavarian Reichsrat Ludwig Maximilian University of Munich alumni People from Rhön-Grabfeld {{Germany-law-bio-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Großbardorf
Großbardorf is a municipality in the district of Rhön-Grabfeld in Bavaria in Germany Germany,, officially the Federal Republic of Germany, is a country in Central Europe. It is the second most populous country in Europe after Russia, and the most populous member state of the European Union. Germany is situated betwe .... References Rhön-Grabfeld {{RhönGrabfeld-geo-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Lower Franconia
Lower Franconia (german: Unterfranken) is one of seven districts of Bavaria, Germany. The districts of Lower, Middle and Upper Franconia make up the region of Franconia. History After the founding of the Kingdom of Bavaria the state was totally reorganised and, in 1808, divided into 15 administrative government regions (German: , singular ), in Bavaria called (singular: ). They were created in the fashion of the French departements, quite even in size and population, and named after their main rivers. In the following years, due to territorial changes (e. g. loss of Tyrol, addition of the Palatinate), the number of Kreise was reduced to 8. One of these was the Untermainkreis (Lower Main District). In 1837 king Ludwig I of Bavaria renamed the Kreise after historical territorial names and tribes of the area. This also involved some border changes or territorial swaps. Thus the name Untermainkreis changed to Lower Franconia and Aschaffenburg, but the city name was dropped in the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Würzburg
Würzburg (; Main-Franconian: ) is a city in the region of Franconia in the north of the German state of Bavaria. Würzburg is the administrative seat of the ''Regierungsbezirk'' Lower Franconia. It spans the banks of the Main River. Würzburg is situated approximately east-southeast of Frankfurt am Main and approximately west-northwest of Nuremberg (). The population (as of 2019) is approximately 130,000 residents. The administration of the ''Landkreis Würzburg'' ( district of Würzburg) is also located in the town. The regional dialect is East Franconian. History Early and medieval history A Bronze Age (Urnfield culture) refuge castle, the Celtic Segodunum,Koch, John T. (2020)CELTO-GERMANIC Later Prehistory and Post-Proto-Indo-European vocabulary in the North and West p. 131 and later a Roman fort, stood on the hill known as the Leistenberg, the site of the present Fortress Marienberg. The former Celtic territory was settled by the Alamanni in the 4th or 5th century ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Bavaria
Bavaria ( ; ), officially the Free State of Bavaria (german: Freistaat Bayern, link=no ), is a state in the south-east of Germany. With an area of , Bavaria is the largest German state by land area, comprising roughly a fifth of the total land area of Germany. With over 13 million inhabitants, it is second in population only to North Rhine-Westphalia, but due to its large size its population density is below the German average. Bavaria's main cities are Munich (its capital and largest city and also the third largest city in Germany), Nuremberg, and Augsburg. The history of Bavaria includes its earliest settlement by Iron Age Celtic tribes, followed by the conquests of the Roman Empire in the 1st century BC, when the territory was incorporated into the provinces of Raetia and Noricum. It became the Duchy of Bavaria (a stem duchy) in the 6th century AD following the collapse of the Western Roman Empire. It was later incorporated into the Holy Roman Empire, became an ind ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation Law
Tax law or revenue law is an area of legal study in which public or sanctioned authorities, such as federal, state and municipal governments (as in the case of the US) use a body of rules and procedures (laws) to assess and collect taxes in a legal context. The rates and merits of the various taxes, imposed by the authorities, are attained via the political process inherent in these bodies of power, and not directly attributable to the actual domain of tax law itself. Tax law is part of public law. It covers the application of existing tax laws on individuals, entities and corporations, in areas where tax revenue is derived or levied, e.g. income tax, estate tax, business tax, employment/payroll tax, property tax, gift tax and exports/imports tax. There have been some arguments that consumer law is a better way to engage in large-scale redistribution than tax law because it does not necessitate legislation and can be more efficient, given the complexities of tax law. Major iss ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
University Of Würzburg
The Julius Maximilian University of Würzburg (also referred to as the University of Würzburg, in German ''Julius-Maximilians-Universität Würzburg'') is a public research university in Würzburg, Germany. The University of Würzburg is one of the oldest institutions of higher learning in Germany, having been founded in 1402. The university initially had a brief run and was closed in 1415. It was reopened in 1582 on the initiative of Julius Echter von Mespelbrunn. Today, the university is named for Julius Echter von Mespelbrunn and Maximilian Joseph. The University of Würzburg is part of the U15 group of research-intensive German universities. The university is also a member of the Coimbra Group. Name Its official name is Julius-Maximilians-Universität Würzburg (or "Julius-Maximilian University of Würzburg") but it is commonly referred to as the University of Würzburg. This name is taken from Julius Echter von Mespelbrunn, Prince-Bishop of Würzburg, who reestablishe ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Ludwig Maximilian University Of Munich
The Ludwig Maximilian University of Munich (simply University of Munich or LMU; german: Ludwig-Maximilians-Universität München) is a public research university in Munich, Germany. It is Germany's sixth-oldest university in continuous operation. Originally established in Ingolstadt in 1472 by Duke Ludwig IX of Bavaria-Landshut, the university was moved in 1800 to Landshut by King Maximilian I of Bavaria when the city was threatened by the French, before being relocated to its present-day location in Munich in 1826 by King Ludwig I of Bavaria. In 1802, the university was officially named Ludwig-Maximilians-Universität by King Maximilian I of Bavaria in honor of himself and Ludwig IX. LMU is currently the second-largest university in Germany in terms of student population; in the 2018/19 winter semester, the university had a total of 51,606 matriculated students. Of these, 9,424 were freshmen while international students totalled 8,875 or approximately 17% of the student pop ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
German People
, native_name_lang = de , region1 = , pop1 = 72,650,269 , region2 = , pop2 = 534,000 , region3 = , pop3 = 157,000 3,322,405 , region4 = , pop4 = 21,000 3,000,000 , region5 = , pop5 = 125,000 982,226 , region6 = , pop6 = 900,000 , region7 = , pop7 = 142,000 840,000 , region8 = , pop8 = 9,000 500,000 , region9 = , pop9 = 357,000 , region10 = , pop10 = 310,000 , region11 = , pop11 = 36,000 250,000 , region12 = , pop12 = 25,000 200,000 , region13 = , pop13 = 233,000 , region14 = , pop14 = 211,000 , region15 = , pop15 = 203,000 , region16 = , pop16 = 201,000 , region17 = , pop17 = 101,000 148,00 ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income
Income is the consumption and saving opportunity gained by an entity within a specified timeframe, which is generally expressed in monetary terms. Income is difficult to define conceptually and the definition may be different across fields. For example, a person's income in an economic sense may be different from their income as defined by law. An extremely important definition of income is Haig–Simons income, which defines income as ''Consumption + Change in net worth'' and is widely used in economics. For households and individuals in the United States, income is defined by tax law as a sum that includes any wage, salary, profit, interest payment, rent, or other form of earnings received in a calendar year.Case, K. & Fair, R. (2007). ''Principles of Economics''. Upper Saddle River, NJ: Pearson Education. p. 54. Discretionary income is often defined as gross income minus taxes and other deductions (e.g., mandatory pension contributions), and is widely used as a basis to co ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
FinanzArchiv
FinanzArchiv (Public Finance Analysis) is an international academic journal of economics published quarterly by Mohr Siebeck, Tübingen, Germany. The journal publishes high quality papers in all fields of public finance, such as taxation, public debt, public goods, public choice, federalism, market failure, social policy and the welfare state. Overview FinanzArchiv was first published in 1884, which makes it one of the world's oldest professional journals in economics. In 2006 the traditional title was complemented by the English sub-title Public Finance Analysis. Its founder and first editor from 1884 to 1931 was Georg von Schanz, the inventor of the Schanz-Haig-Simons concept of comprehensive income. The list of subsequent editors includes Hans Teschemacher, Fritz Neumark, Norbert Andel, Helga Pollak, Wolfgang Wiegard, Wolfram F. Richter, Hans-Werner Sinn, James R. Hines, Peter Birch Sørensen, Bernd Genser, Harry Huizinga, Jenny Ligthart, and Christian Keuschnigg. The curr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
1853 Births
Events January–March * January 6 – Florida Governor Thomas Brown signs legislation that provides public support for the new East Florida Seminary, leading to the establishment of the University of Florida. * January 8 – Taiping Rebellion: Zeng Guofan is ordered to assist the governor of Hunan in organising a militia force to search for local bandits. * January 12 – Taiping Rebellion: The Taiping army occupies Wuchang. * January 19 – Giuseppe Verdi's opera ''Il Trovatore'' premieres in performance at Teatro Apollo in Rome. * February 10 – Taiping Rebellion: Taiping forces assemble at Hanyang, Hankou, and Wuchang, for the march on Nanjing. * February 12 – The city of Puerto Montt is founded in the Reloncaví Sound, Chile. * February 22 – Washington University in St. Louis is founded as Eliot Seminary. * March – The clothing company Levi Strauss & Co. is founded in the United States. * March 4 – Inauguration of Franklin Pierce as 14th President of the ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
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