scholarly journals Bessere Steueranreize für Banken

2021 ◽  
pp. 49-52
Author(s):  
Laurenz Grabher

ZusammenfassungEigenkapital ist teuer. Daher haben die Banken einen Anreiz, beim Eigenkapital zu sparen, und finanzieren sich lieber mit Spareinlagen und anderem Fremdkapital. Mit geringeren Finanzierungskosten ist es leichter, den Kunden im Wettbewerb bessere Konditionen anbieten zu können. Die Besteuerung fördert die Verschuldung der Banken zusätzlich. Mit dem Zinsabzug wird das Fremdkapital steuerlich entlastet, das risikotragende Eigenkapital jedoch nicht. Das fördert die Verschuldung der Banken und Unternehmen und trägt zur Krisenanfälligkeit bei. Die Bankenregulierung will mit höheren Kapitalstandards die Eigenkapitalausstattung und damit die Krisenrobustheit des Bankensektors stärken. Da macht es wenig Sinn, wenn der Staat mit dem steuerlichen Schuldenanreiz das genaue Gegenteil tut.Martin-Flores, Jose und Christophe Moussu (2018), Is Bank Capital Sensitive to a Tax Allowance on Marginal Equity? Erscheint in: European Financial Management, doi:10.1111/eufm.12163.

2018 ◽  
Vol 25 (2) ◽  
pp. 325-357 ◽  
Author(s):  
Jose Martin-Flores ◽  
Christophe Moussu
Keyword(s):  

2017 ◽  
Author(s):  
Jose Martin-Flores ◽  
Christophe Moussu
Keyword(s):  

2020 ◽  
Vol 10 (1) ◽  
pp. 25
Author(s):  
Budi Wardono ◽  
Toha Muslih

Pengembangan perikanan skala kecil diarahkan untuk menciptakan keterkaitan yang kuat dengan sektor lain. Keterkaitan untuk peningkatan nilai tambah, penyerapan tenaga kerja dan peningkatan pendapatan yang akhirnya mampu menumbuhkan perekonomian lokal. Selama ini peranan tengkulak masih sangat dominan, di sisi lain peranan istri/wanita nelayan semakin penting. Istri nelayan nelayan memainkan peranan dalam pengelolaan hasil usaha penangkapan. Semakin pentingnya peranan istri nelayan dalam pengelolaan usaha penangkapan dapat mengurangi dominasi tengkulak/’langgan’ dalam sistem bisnis perikanan. Penelitian ini bertujuan untuk menganalisis peranan perikanan kecil dan peran “mapak” oleh istri nelayan. Penelitian dilakukan di Kawasan Weru Komplek, Kecamatan Paciran, Kabupaten Lamongan, pada bulan Januari-April tahun 2015 dan November 2019. Data yang digunakan adalah data primer pelaku usaha yang meliputi usaha penangkapan, pemasaran, pengolahan produk dan peranan “mapak” istri nelayan dalam manajemen usaha.  Analisis yang digunakan adalah analisis deskriptif, hasilnya dalam bentuk tabel dan gambar. Hasil penelitian menunjukkan bahwa karakteristik nelayan dan kondisi sumberdaya menentukan perilaku terhadap pemanfaatan sumberdaya. Interaksi tersebut sebagai sumber kegiatan ekonomi yang mampu mendorong pertumbuhan ekonomi lokal. Perikanan skala kecil mampu menjadi penggerak perekonomian wilayah di Weru komplek melalui kemampuannya menggerakkan keterkaitan ke belakang dan kedepan (upstream dan downstream). “Mapak” merupakan peran yang dilakukan Isteri nelayan dalam manajemen usaha hasil penangkapan  yaitu melakukan grading, pemasaran, pengolahan produk dan yang paling utama adalah pengelolaan keuangan hasil usaha. Istri nelayan/wanita nelayan juga memainkan peranan dalam pembentukan modal melalui arisan,  tabungan dan permodalan KUR. Keberhasilan istri nelayan/wanita nelayan menjalankan fungsi “mapak” mampu mengurangi dominasi peran tengkulak/langgan dalam usaha perikanan. Tittle: Role of Small-scale Fishery in the Regional Development of ‘Weru Complex’, Lamongan RegencySmall-scale fisheries development is directed to create strong linkages with other sectors.  Linkages to increase added value, employment and incomes are ultimately expected to grow local economy. By far, middlemen have been playing dominant role, but on the other hand, the role of both fishers’ wives and women fishers have been increasingly significant. These women contributed to the management of fishing results. The more significant of their role the more reducing the  dominance of middlemen in the fisheries business system. The research objective was to analyze the role of small-scale fisheries and the role of “mapak” by fishers’ wives. The study was conducted in Weru Complex, Paciran Subdistrict, Lamongan District, in January to April 2015 and November 2019. The study used primary data that were collected from business actors from fishing, marketing, product  processing sector and the role of “mapak” in business management. Data were analyzed with descriptive method, and the results were described in tables and figures. The results suggested that fishers’ characteristics and resources condition determine the behaviour towards resources. This interaction is a source of economic activity which is able to encourage local economic growth. Small-scale  fisheries is able to drive regional economic in Weru complex through its ability to move backward and forward linkages (upstream and downstream). “Mapak” is the role of fishers’ wives in the management of fish caught including grading, marketing, product processing and especially in the financial management of the activities. Furthermore, they also contribute to capital arrangement through social gathering, savings, and bank capital. Their succeed role eventually reduce the dominance of the role of middlemen/customers in fishery business.


2015 ◽  
Vol 20 (3) ◽  
Keyword(s):  

Abstract Download the CE Questions PDF from the toolbar, above. Use the questions to guide your Perspectives reading. When you're ready, purchase the activity from the ASHA Store and follow the instructions to take the exam in ASHA's Learning Center. Available until August 13, 2018.


2012 ◽  
Vol 22 (2) ◽  
Author(s):  
Kathryn Taylor ◽  
Emily White ◽  
Rachael Kaplan ◽  
Colleen M. O'Rourke
Keyword(s):  

Sorry, this activity is no longer available for CEUs. Visit the SIG 11 page on the ASHA Store to see available CE activities. Use the CE questions PDF here as study questions to guide your Perspectives reading.


Keyword(s):  

Sorry, this activity is no longer available for CEUs. Visit the SIG 14 page on the ASHA Store to see available CE activities. Use the CE questions PDF here as study questions to guide your Perspectives reading.


Author(s):  
Celeste Domsch
Keyword(s):  

Sorry, this activity is no longer available for CEUs. Visit the SIG 17 page on the ASHA Store to see available CE activities. Use the CE questions PDF here as study questions to guide your Perspectives reading.


2012 ◽  
Vol 21 (4) ◽  
pp. 1-6 ◽  
Author(s):  
Cathy Binger ◽  
Jennifer Kent-Walsh
Keyword(s):  

Sorry, this activity is no longer available for CEUs. Visit the SIG 12 page on the ASHA Store to see available CE activities. Use the CE questions PDF here as study questions to guide your Perspectives reading.


Keyword(s):  

Sorry, this activity is no longer available for CEUs. Visit the SIG 7 page on the ASHA Store to see available CE activities. Use the CE questions PDF here as study questions to guide your Perspectives reading.


2013 ◽  
Vol 22 (1) ◽  
pp. 1-5
Author(s):  
Ellen M. Hickey ◽  
Monica McKenna ◽  
Celeste Woods ◽  
Carmen Archibald
Keyword(s):  

Sorry, this activity is no longer available for CEUs. Visit the SIG 12 page on the ASHA Store to see available CE activities. Use the CE questions PDF here as study questions to guide your Perspectives reading.


Sign in / Sign up

Export Citation Format

Share Document