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Müller, Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze, Springer Gabler, 2008.","chicago":"Müller, Jens. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","apa":"Müller, J. (2008). <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler.","ieee":"J. Müller, <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008.","ama":"Müller J. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler; 2008.","bibtex":"@book{Müller_2008, title={Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze}, publisher={Springer Gabler}, author={Müller, Jens}, year={2008} }","mla":"Müller, Jens. <i>Unternehmensbewertung für substanzsteuerliche Zwecke - eine empirische Analyse des Stuttgarter Verfahrens und alternativer Ansätze</i>. Springer Gabler, 2008."},"abstract":[{"lang":"ger","text":"Über 50 Jahre wurde das Stuttgarter Verfahren verwendet, um den Wert nicht börsennotierter Unternehmen für die Erbschaft-, Schenkung- und Vermögensteuer zu bestimmen. Durch das Urteil des Bundesverfassungsgerichts vom 07.11.2006 ist der Gesetzgeber verpflichtet, die Erbschaftsteuer zu reformieren und eine marktnahe Bewertung von Unternehmensvermögen sicherzustellen.\r\n\r\nAuf der Basis einer umfangreichen empirischen Analyse geht Jens Müller den Fragen nach, wie stark eine Bewertung durch das Stuttgarter Verfahren von Marktwerten abweicht und in welchen Fällen eine akzeptable Approximation des Marktwertes erreicht wird. In der Praxis wird das Multiplikatorverfahren häufig zur Bewertung nicht börsennotierter Unternehmen verwendet. Der Autor untersucht, in welcher Form dieses Verfahren auch für steuerliche Zwecke geeignet ist und zeigt auf, mit welchen Schätzfehlern zu rechnen ist. 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Trade and Endogenous Formation of Regions in a Developing Country. <i>Review of Developing Economics</i>. 2008;12(2):248-275. doi:<a href=\"https://doi.org/10.1111/j.1467-9361.2007.00382.x\">10.1111/j.1467-9361.2007.00382.x</a>","mla":"Gries, Thomas, and Wim Naudé. “Trade and Endogenous Formation of Regions in a Developing Country.” <i>Review of Developing Economics</i>, vol. 12, no. 2, 2008, pp. 248–75, doi:<a href=\"https://doi.org/10.1111/j.1467-9361.2007.00382.x\">10.1111/j.1467-9361.2007.00382.x</a>."},"issue":"2","publication":"Review of Developing Economics","department":[{"_id":"19"},{"_id":"200"},{"_id":"475"},{"_id":"202"}],"type":"journal_article","date_created":"2018-06-05T12:22:13Z"},{"citation":{"mla":"Gries, Thomas, and Margarete Redlin. <i>China’s Provincial Disparities and the Determinants of Provincial Inequality</i>. 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(2008). <i>International integration and regional development in China </i> (Vol. 2008.66). WIDER Research Papers, United Nations University (UNU).","short":"T. Gries, M. Redlin, International Integration and Regional Development in China , WIDER Research Papers, United Nations University (UNU), 2008.","chicago":"Gries, Thomas, and Margarete Redlin. <i>International Integration and Regional Development in China </i>. Vol. 2008.66. Research Paper / UNU-WIDER . WIDER Research Papers, United Nations University (UNU), 2008.","mla":"Gries, Thomas, and Margarete Redlin. <i>International Integration and Regional Development in China </i>. 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