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Thomas Lörke

Herausforderungen des interkommunalen Gewerbesteuerwettbewerbs

Zwischen finanzieller Eigenverantwortung und bedarfsgerechter Finanzausstattung

A challenge to incentivization as a dominant framework for understanding and governing people From corporate management and consumer behavior to public health and climate policy, incentives are widely treated as a neutral and effective way to shape how people act. In this book, Guus Dix shows that incentives are not simple policy nudges; they lull us into a passive understanding of ourselves as being merely responsive to changes others make to our environment. They foster a politics of incremental tweaks to a socially and ecologically destructive economic system that we are expected to accept without question. Dix argues that it is time to challenge the reign of incentives in contemporary science and public life. Dix traces the evolution of the incentive, from the engineering of performance charts and rewards for factory workers to combating gridlock at Britain’s National Health Service. He describes the function of incentives under socialism, theories of adjustment incentives developed at the Harvard Business School to manage employees, and incentivizing whole economies—both socialist and capitalist. He shows that incentivization is a distinct way of wielding power. Incentives have become part of a quasi-universal governing philosophy that keeps us from addressing such major issues as poverty and the climate crisis. Finally, Dix analyzes the limits of incentivization, arguing that being governed by incentives keeps us from considering government policies that have the potential to bring about meaningful and transformative change.

A Critical History of a Powerful Idea

Incentives

Shortlisted for the Financial Times and Schroders Business Book of the Year Award How 1,000 years of global history show why technological and economic progress is often followed by stagnation and even collapse In How Progress Ends, Carl Benedikt Frey challenges the conventional belief that economic and technological progress is inevitable. For most of human history, stagnation was the norm, and even today progress and prosperity in the world's largest, most advanced economies--the United States and China--have fallen short of expectations. To appreciate why we cannot depend on any AI-fueled great leap forward, Frey offers a remarkable and fascinating journey across the globe, spanning the past 1,000 years, to explain why some societies flourish and others fail in the wake of rapid technological change. By examining key historical moments--from the rise of the steam engine to the dawn of AI--Frey shows why technological shifts have shaped, and sometimes destabilized, entire civilizations. He explores why some leading technological powers of the past--such as Song China, the Dutch Republic, and Victorian Britain--ultimately lost their innovative edge, why some modern nations such as Japan had periods of rapid growth followed by stagnation, and why planned economies like the Soviet Union collapsed after brief surges of progress. Frey uncovers a recurring tension in history: while decentralization fosters the exploration of new technologies, bureaucracy is crucial for scaling them. When institutions fail to adapt to technological change, stagnation inevitably follows. Only by carefully balancing decentralization and bureaucracy can nations innovate and grow over the long term--findings that have worrying implications for the United States, Europe, China, and other economies today. Through a rich narrative that weaves together history, economics, and technology, How Progress Ends reveals that managing the future requires us to draw the right lessons from the past.

Technology, Innovation, and the Fate of Nations

How Progress Ends

Welcome to Primrose Vale -¿where everyone knows everyone . . . and everyone has their secrets. Rivals meets Made in Chelsea in this scandalous small-town YA romance. New girl Carrie has landed her dream job at the Langdon Estate stables. But the hottest stallion is her boss Freddie, who is strictly off limits . . . or is he? The only thing Bex loves more than her polo ponies is spending money. With her family facing financial ruin, she's banking on Freddie -¿and the Langdon fortune -¿to secure her future. Luella has always lived in best friend Bex's shadow. When a secret friendship with a groom at a rival stable blossoms into something deeper, loyalties are tested. Saddle up for a sizzling season as Carrie, Bex and Luella meet their matches on -¿and off -¿the polo field. ¿ Scandalous sports romance ¿ Heated love triangle ¿ Friends to lovers ¿ Small-town romance Readers love Unbridled . . . 'A fast paced ride into the fabulous and sometimes scandalous world of polo.' ¿¿¿¿¿ 'Made in Chelsea meets small¿town drama' ¿¿¿¿¿ 'I absolutely devoured this book. The chemistry is electric, the tension is delicious, and the writing pulls you in from the first chapter.' ¿¿¿¿¿ 'Keeps you hooked . . . with twists that made it hard to put down' ¿¿¿¿¿ 'Young love . . . and juicy drama' ¿¿¿¿¿ 'A perfect blend of romance, friendship, betrayal, mystery and horses!' ¿¿¿¿¿ 'A glamorous world you will want to be part of!' ¿¿¿¿¿

Rivals meets Made in Chelsea in this scandalous small-town YA romance

Unbridled

The physiology of peak performance for today's sales professionalIn Biohacking for the Sales Athlete, Nicole Ward redefines what it means to succeed in high-performance sales by turning the focus inward-toward energy, recovery, and the physiology that drives every conversation, decision, and deal. Blending executive leadership experience with cutting-edge insights from functional medicine, neuroscience, and performance science, Ward introduces a new model of success: one where resilience, clarity, and stamina are trained as deliberately as pipeline and revenue.This is not another sales playbook. It's a performance manual for professionals who operate in high-stakes, high-pressure environments and are ready to elevate how they think, feel, and execute.Through practical strategies and powerful frameworks, Ward shows how to regulate your nervous system, optimize your health, and build a personalized "stack" that supports sustained excellence-without burnout.Because the future of sales doesn't belong to those who grind harder. It belongs to those who recover smarter, think clearer, and lead from a fully optimized state.

Optimize Your Health to Transform Your Results

Biohacking for the Sales Athlete

Verschiebungen im weltwirtschaftlichen Umfeld und geopolitische Risiken überlagern globalisierte Märkte als Treiber ökonomischer Entwicklung. Dazu gehören insbesondere Unterbrechungen von Lieferketten, neue Handelsbarrieren, Abhängigkeiten von kritischen Rohstoffen, Dekarbonisierung, Digitalisierung und Sicherheitslücken. Auch wird befürchtet, Deutschland und Europa könnten ökonomisch und politisch im Wettbewerb abgehängt werden. Damit gewinnen Forderungen nach Strukturreformen und Industriepolitik neue Aktualität. Zeitgemäße wirtschafts- und finanzpolitische Lösungen verlangen umfassende an Effizienzkriterien orientierte Reformen regulatorischer Rahmenbedingungen, ebenso wie stabilitätsorientierte Makropolitik. Auch brauchen wirtschaftspolitische Maßnahmen zur Unterstützung der Industrie komplementär marktkonforme Rahmenbedingungen, damit sie erfolgreich sein können. Das Buch behandelt vor dem Hintergrund der neuen Herausforderungen Voraussetzungen und Wirkungen von Strukturreform- und Industriepolitik. Ökonomische Zusammenhänge werden unter Berücksichtigung internationaler Entwicklungen dargelegt, Zielkonflikte beleuchtet und Wege zur Stärkung von Innovationskraft, Wettbewerbsfähigkeit und nachhaltigem Wachstum diskutiert. Hierdurch erhält der Leser eine fundierte Orientierung hinsichtlich einer zukunftsfähigen Wirtschaftspolitik in Deutschland und Europa.

Strukturreformen und Industriepolitik

Globalisierung im Umbruch

Die Steuerberaterprüfung

Michael Preißer

Gerhard Girlich

Prüfung 2026

Ertragsteuerrecht

Rolf Weiber

Alexander Pohl

Hermann Diller

Richard Köhler

Manfred Kirchgeorg

Innovation und Marketing im Zeitalter der Digitalisierung

'From the first chapter, I was hooked' ¿¿¿¿¿ reader review'Spicy and heartwarming' ¿¿¿¿¿reader reviewThere's a Winter Olympic medal on the line. But their toughest challenge is resisting each other...It's the Italian Winter Olympics, and the only thing on SamHarrington'smind is winning her first medal for snowboarding.Enter Finn Bradley. They've had a 'friends forever' pact for, well, forever, so Sam pushes her growing feelings aside and tries to focus on training.But when a major team sponsorship falls through, Sam needs to find funding, and fast. When they're told that pretending to be a couple will give them a better chance at finding sponsors, Sam and Finn agree to fake a relationship. They spend all their time together already, surely pretending to be a couple won't be a slippery slope...There's only one problem. Finn's secretly been in love with her for years, and this Olympic season, he's decided that as well as a medal, he wants to win Sam over.Chalet Girl meets Stephanie Archer in this spicy, fake dating, friends-to-lovers sports romance you need to cosy up with!Tropes:<ul><li>¿ ¿ Friends-to-Lovers</li><li>¿¿¿Fake dating</li><li>¿¿ ¿Spice</li></ul>Readers can't get enough of this spicy winter romance:'This steamy winter romance has it all' ¿¿¿¿¿'A raunchy, feel-good story' ¿¿¿¿¿'Spicy and heartwarming' ¿¿¿¿¿

Melting Point

Little People, Big Dreams

<div>Discover the inspiring story of Mikaela Shiffrin, a record-breaking alpine skier who battled tough times to become the very best.Mikaela grew up under a snowy mountain in Colorado, USA. Her family were all big fans of skiing and by the age of two she was already gliding all by herself, determined to beat her brother! This was to be a theme throughout Mikaela’s career as, inspired by skier Heidi Voelker’s message as a junior skier she added the acronym A.B.F.T.T.B to her helmet: ‘Always Be Faster Than The Boys’!Mikaela truly fell in love with skiing when at the age of just six she started training for slalom. She went to the Burke Mountain Academy, a top US ski school and at sixteen won her first World Cup trophy. Between 2013-2018, Mikaela broke many records and won two Olympic Golds – one at the Winter Olympics in Russia in 2014 and one at the Winter Olympics in South Korea in 2018.The Shiffrin family was very close – Mikaela’s mum was her coach, best friend and travel buddy, while her dad helped with her training and provided great emotional support. At the height of Mikaela’s success and fame her dad died following a tragic accident. Mikaela was devastated and considered giving up skiing. She persevered however and despite a tough Olympics in 2022, she went on to win her 100th World Cup race in 2025 at the age of 29.&nbsp;Considered the greatest skier of all time, Mikaela’s story is a thrilling ride of perseverance, discipline, and the pursuit of excellence. Today she works to help inspire the next generation of skiers, not only encouraging them to succeed and win, but to have fun and enjoy the ride.&nbsp;This inspiring and exhilarating book features stunning illustrations and¿extra facts at the back, including a biographical timeline with photos and a detailed profile of Mikaela's life. &nbsp; Little People, BIG DREAMS is a bestselling biography series for kids that explores the lives of outstanding people, from designers and artists to scientists and activists. All of them achieved incredible things, yet each began life as a child with a dream. &nbsp; This empowering series of books offers inspiring messages to children of all ages, in a range of formats. The board books are told in simple sentences, perfect for reading aloud to babies and toddlers. The hardback versions present expanded stories for beginning readers. With rewritten text for older children, the treasuries each bring together a multitude of dreamers in a single volume. You can also collect a selection of the books by theme in boxed gift sets. Activity books and a journal provide even more ways to make the lives of these role models accessible to children. </div>

Mikaela Shiffrin: Volume 137

Studienarbeit aus dem Jahr 2023 im Fachbereich Jura - Steuerrecht, Note: 1,7, Duale Hochschule Baden-Württemberg Mannheim, früher: Berufsakademie Mannheim, Sprache: Deutsch, Abstract: Die vorliegende Hausarbeit untersucht die steuerliche Behandlung von Immobilieneinkünften und vergleicht eine Investition im Privatvermögen mit einer Investition über eine vermögensverwaltende GmbH. Aufgrund der hohen Bedeutung von Immobilien für den langfristigen Vermögensaufbau in Deutschland stellt sich insbesondere für Steuerberater und Investoren die Frage nach der steuerlich optimalen Rechtsform. 

Im Rahmen der Arbeit werden die Besteuerungsfolgen der Investitionsphase, der laufenden Nutzungsphase sowie der Veräußerungsphase systematisch dargestellt. Dabei werden insbesondere die Unterschiede in der Einkommensteuer, Körperschaftsteuer und Gewerbesteuer herausgearbeitet. Anhand eines praxisnahen Fallbeispiels wird die ertragsteuerliche Gesamtbelastung beider Investitionsformen über einen Betrachtungszeitraum von 20 Jahren inklusive eines anschließenden Immobilienverkaufs verglichen. 

Die Ergebnisse zeigen, dass eine Investition im Privatvermögen vor allem bei einer auf Wertsteigerung und Veräußerung ausgerichteten Strategie vorteilhaft ist, während die vermögensverwaltende GmbH insbesondere bei hohen laufenden Mieteinnahmen steuerliche Vorteile bietet. Die Arbeit verdeutlicht, dass die Wahl der geeigneten Rechtsform maßgeblich von der individuellen Investitionsstrategie abhängt und einer fundierten steuerlichen Analyse bedarf.

Besteuerung von Immobilieneinkünften. Ein Vergleich zwischen einer Investition im Privatvermögen und einer Investition über eine vermögensverwaltende GmbH

Medalist

Bei der Japanischen Meisterschaft trifft Inori endlich wieder auf Hikaru und sie setzt alles daran, um ihre große Rivalin diesmal zu besiegen. Aber kurz bevor Inori aufs Eis muss, verletzt sich Iruka beim Aufwärmen schwer und kann nicht länger beim Wettkampf antreten. Der Schock bei Inori sitzt tief, schließlich ist Iruka ihr Vorbild und auch ihre Freundin. Kann sie unter diesen Umständen noch ihre beste Leistung abrufen?

Herausforderungen des interkommunalen Gewerbesteuerwettbewerbs

Autres titres sur ce thème