Street Children and Mobile Youth Work in Africa - the 8th ISMO Symposium October 2003

The International Society for Mobile Youth Work (ISMO) and the National Council of Churches in Kenya (NCCK) organised from the 27th to 30th October 2003 at the Jumuia Conference and Country Home in Limuru/Kenya with 198 participants from 35 countries around the world the 8th International Symposium on Mobile Youth Work with special focus on children at risk (street children and youth) in Africa. For this purpose there were invited field workers, scientists and stakeholders engaged as advocates for the rights and well being of endangered children and youths. The participants came mainly from African countries and of course especially from Kenya, but also from Asia, Latin America and from Europe.

Endangering of Businesses by the German Inheritance Tax? – An Empirical Analysis

This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet tax liability. This submission tackles this issue empirically based on data of the German Inheritance Tax Statistics and the SOEP. The results indicate that former German inheritance tax law has not endangered transferred businesses. Hence, there is no need for the tremendous tax privilege for businesses in current German inheritance tax law. An alternative flat inheritance tax without tax privileges, which meets revenue neutrality per tax class according to current tax law, provokes in some cases relative high tax loads which might trouble businesses.