213. Unemployment assistance is financed from the Federal Government apos s tax revenues and supplements unemployment benefits as a subsidiary wage replacement benefit.

112. In the new Länder, severely disabled persons account for a considerably lower share in the total number of unemployed persons than in the old Länder.

At 13.0 per cent the unemployment rate of this age group is on the one hand lower than the overall unemployment rate in the new Länder but on the other hand, it is markedly higher than the relevant rate in the old Länder.

Contrary to the situation in the old Länder, the number of long term unemployed persons has tended to decrease in the new Länder.

On the revenue side, the degree to which federal taxation absorbs shocks at the state level cannot be very large for the simple reason that the main source of federal revenues that does react to the business cycle, the federal income tax, accounts for less than 10 of GDP.

107. In contrast to the old Länder unemployment is a particular problem of women in the new Länder.

114. Federal programme Action employment assistance for long term unemployed persons 1995 to 1999.

In August 1995 about 2,540,000 people were registered as unemployed in the old Länder (August 1985 about 2.2 million unemployed persons).

106. As in the old Länder, a problem group of long term unemployed persons also exists in the new Länder.

Since Guamanians do not vote in national United States elections, they are exempt from federal taxes, which are, however, collected from military personnel and other federal workers, who must file federal tax returns with the money reverting to the territorial treasury.

According to Governor Turnbull, the Virgin Islands could lose up to 600 jobs and up to 63 million in revenue in fiscal year 2005 because of these new federal tax laws.16

They paid a federal effective tax rate of 20.3 percent in 2015.

109. Unemployment among foreigners is only of secondary importance in the new Länder.

The share of those aged 55 and over in the total number of unemployed persons amounted to 15.8 per cent and was thus markedly lower than in the old Länder.

102. Meanwhile, there are signs of recovery from the trough of unemployment in the new Länder.

Federal tax rates have become an issue in the presidential election.

Some suggest that in the Federation of Bosnia and Herzegovina alone some 100,000 people, and in Republika Srpska 50,000, might lose their jobs.

Employment fairs are organized by the Employment Services in the federated states and the Federal District.

Federally imposed tax cuts produced an estimated 57 million in revenue losses in 2003, which were partly offset by a 5 million payment from the United States Treasury Department.

Deputy Director, Swiss Federal Tax Administration head, Division for International Fiscal Law and Double Taxation Matters.

The advantages of this hybrid status include the security and predictability of America s rule of law, eligibility for federal transfer payments, and favorable tax treatment. Puerto Ricans who are not US government employees do not pay federal income tax, and the island s bonds are triple tax exempt (free of federal, state, and local taxes).

Commonwealth Agricultural Bureaux International

Commonwealth Agricultural Bureaux International CAB International HQ, UK Nosworthy Way Wellingford Oxfordshire OX10 8DE United Kingdom Tel 44 1491 832111 Fax 44 1491 833508 E mail corporate cabi.org Web site www.cabi.org Established 1987

High unemployment countries include high tax Germany, France, and Italy, but also low tax Japan and Spain. Low unemployment nations include low tax Britain and the US, but also very high tax Denmark and Sweden.

This corresponded to a share in the total number of unemployed persons of only 1.1 per cent, a fact which is mainly due to the low number of foreign residents in the new Länder.

Source Federal Bureau for Employment (internal material), Federation of BiH, Sarajevo

Previous positions include head, Division of International Tax Relations, Department of Tax Policy Senior expert, External Relations Department of the Chamber of Commerce and Industry of the Russian Federation and Third Secretary, Embassy of the Russian Federation in the United States.

Shenzhen recently held a special training on finance and tax for the Internet finance industry, with finance and tax experts offering suggestions to the city's Internet finance enterprises.

Number of workers on hold, Federation years 1997 2001

Bundesforschungsanstalt für Fischerei, Hamburg, Germany

In addition, section 936 of the United States Federal Tax Code provided generous tax incentives to such companies, including the right to tax free repatriation of profits.

Clintons earned 10.75 million in 2015, paid 34.2 percent federal tax rate

Fiscal inspector in charge of the negotiation of agreements to avoid double taxation, Ministry of Finance Secretariat of Federal Income Tax.

About 13,6 of the total population in FBiH were displaced persons.

These revenue losses could be offset by curtailing so called corporate tax expenditures deductions, credits, and other special tax provisions that subsidize some economic activities while penalizing others and broadening the corporate tax base. Both President Barack Obama s plan for business tax reform and the Simpson Bowles deficit reduction plan propose reducing such expenditures to pay for a reduction in the corporate tax rate.

36. Federal Association of the German Industry (BDI), Köln, Germany

Has taught federal income taxation at University of Miami School of Law as Visiting Professor.

The low sensitivity of both federal expenditure and federal revenues to local business cycle conditions explains why only a small fraction (estimated at about 10 15 ) of any shock to the GDP of any individual state is absorbed via automatic transfers to and from the US federal budget.

During the reporting period, the Government and the American Samoa delegate to the House of Representatives continued to lobby for the protection of the Territory's tuna industry, particularly through the extension of the Internal Revenue Service 936 federal tax benefits.

The power to levy taxes, rates, emoluments and fees is held in parallel by the Confederation, the cantons and the communes.

The average amount (net per capita rate) of unemployment assistance according to the Federal budget 1994 was DM 1,030.49 for the old Länder and DM 810.39 for the new Länder.

Revenue from businesses and entry taxes

8. In addition to jobs, direct income and benefits, the military contributes to the local economy as a retailer and collector of federal taxes for Guam.

That was recognized not only by the United Nations common system, but also by the United States federal civil service (the current comparator) through its tax system, where higher tax rates were applied to single taxpayers.

Likewise, the Regulations to implement the Act on Career Professional Service in the Federal Public Administration, published in the Official Journal of the Federation on 2 April 2004, launched the Career Professional Service.