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Record Nr. |
UNINA9910786481003321 |
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Autore |
Kumhof Michael |
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Titolo |
The Chicago Plan Revisited / / Michael Kumhof, Jaromir Benes |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2012 |
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ISBN |
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1-4755-8778-3 |
1-4755-3005-6 |
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Descrizione fisica |
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1 online resource (72 p.) |
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Collana |
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Altri autori (Persone) |
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Soggetti |
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Banking law - United States |
Banks and banking - United States |
Banks and Banking |
Money and Monetary Policy |
Industries: Financial Services |
Public Finance |
Accounting |
Financial Markets and the Macroeconomy |
Monetary Policy |
Banks |
Depository Institutions |
Micro Finance Institutions |
Mortgages |
Monetary Policy, Central Banking, and the Supply of Money and Credit: General |
Financial Institutions and Services: Government Policy and Regulation |
Debt |
Debt Management |
Sovereign Debt |
Public Administration |
Public Sector Accounting and Audits |
Banking |
Monetary economics |
Finance |
Financial services law & regulation |
Public finance & taxation |
Financial reporting, financial statements |
Loans |
Credit |
Bank credit |
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Capital adequacy requirements |
Money |
Financial institutions |
Public debt |
Financial statements |
Public financial management (PFM) |
Banks and banking |
Asset requirements |
Debts, Public |
Finance, Public |
United States |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Description based upon print version of record. |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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Cover; Contents; I. Introduction; II. The Chicago Plan in the History of Monetary Thought; A. Government versus Private Control over Money Issuance; B. The Chicago Plan; III. The Model under the Current Monetary System; A. Banks; B. Lending Technologies; C. Transactions Cost Technologies; D. Equity Ownership and Dividends; E. Unconstrained Households; F. Constrained Households; G. Unions; H. Manufacturers; I. Capital Goods Producers; J. Capital Investment Funds; K. Government; 1. Monetary Policy; 2. Prudential Policy; 3. Fiscal Policy; 4. Government Budget Constraint; L. Market Clearing |
IV. The Model under the Chicago PlanA. Banks; B. Households; C. Manufacturers; D. Government; 1. Monetary Policy; 2. Prudential Policy; 3. Fiscal Policy; 4. Government Budget Constraint; 5. Controlling Boom-Bust Cycles - Additional Considerations; V. Calibration; VI. Transition to the Chicago Plan; VII. Credit Booms and Busts Pre-Transition and Post-Transition; VIII. Conclusion; References; Figures; 1. Changes in Bank Balance Sheet in Transition Period (percent of GDP); 2. Changes in Government Balance Sheet in Transition Period (percent of GDP) |
3. Changes in Bank Balance Sheet - Details (percent of GDP)4. Transition to Chicago Plan - Bank Balance Sheets; 5. Transition to Chicago Plan - Main Macroeconomic Variables; 6. Transition to Chicago Plan - Fiscal Variables; 7. Business Cycle Properties Pre-Transition versus Post-Transition |
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Sommario/riassunto |
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At the height of the Great Depression a number of leading U.S. economists advanced a proposal for monetary reform that became known as the Chicago Plan. It envisaged the separation of the monetary and credit functions of the banking system, by requiring 100% reserve backing for deposits. Irving Fisher (1936) claimed the following advantages for this plan: (1) Much better control of a major source of business cycle fluctuations, sudden increases and contractions of bank credit and of the supply of bank-created money. (2) Complete elimination of bank runs. (3) Dramatic reduction of the (net) public debt. (4) Dramatic reduction of private debt, as money creation no longer requires simultaneous debt creation. We study these claims by embedding a comprehensive and carefully calibrated model of the banking system in a DSGE model of the U.S. economy. We find support |
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for all four of Fisher's claims. Furthermore, output gains approach 10 percent, and steady state inflation can drop to zero without posing problems for the conduct of monetary policy. |
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2. |
Record Nr. |
UNINA9910483427503321 |
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Autore |
Dinkelbach Andreas |
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Titolo |
Ertragsteuern : Einkommensteuer, Körperschaftsteuer, Gewerbesteuer / / von Andreas Dinkelbach |
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Pubbl/distr/stampa |
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Wiesbaden : , : Springer Fachmedien Wiesbaden : , : Imprint : Springer Gabler, , 2017 |
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ISBN |
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Edizione |
[7th ed. 2017.] |
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Descrizione fisica |
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1 online resource (XXIII, 553 S. 146 Abb.) |
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Disciplina |
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Soggetti |
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Tax accounting |
Taxation - Law and legislation |
Business Taxation/Tax Law |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Nota di contenuto |
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Einkommensteuer -- Körperschaftsteuer -- Gewerbesteuer. |
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Sommario/riassunto |
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Dieses Grundlagen- und Vertiefungswerk für Ausbildung, Studium und Praxis im Steuerrecht bietet einen kompakten systematischen Einstieg in alle wesentlichen Bereiche der Ertragsteuern und bereitet den Stoff bis zur Vorbereitung auf das StB-Examen auf. Von A wie Abgeltungsteuer über O wie Organschaft bis Z wie Zinsschranke werden alle relevanten Aspekte der Ertragsteuern für natürliche und juristische Personen systematisch verständlich erläutert. Einen besonderen Schwerpunkt bildet die Besteuerung von Einzelunternehmen, Personen- und Kapitalgesellschaften. Über die Darstellung der Besteuerungsprinzipien und Einzelregelungen hinaus, die durch mehr als 140 Abbildungen und zahlreiche Beispiele sehr anschaulich illustriert werden, beantwortet das Lehrbuch stets auch die Frage nach dem „Warum?“ steuerlicher Regelungen. Ein fundiertes |
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Verständnis der steuerlichen Regelungen und Zusammenhänge ist damit garantiert. Die umfassende Aktualisierung auf den Rechtsstand 2016 berücksichtigt alle bis Juni 2016 verabschiedeten Änderungsgesetze sowie die aktuelle Rechtsprechung und Verwaltungsmeinung. Der Inhalt · Einkommensteuer · Körperschaftsteuer · Gewerbesteuer Der Autor Prof. Dr. Andreas Dinkelbach ist Steuerberater und Professor für BWL, insbesondere Wirtschaftsprüfung und Steuerrecht an der Hochschule Niederrhein in Mönchengladbach. |
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