Ricerca Avanzata

Perfeziona i miei risultati

Document type

Institution

Collection spécifique

Lingua

  • Inglese (2) disattivare il filtro

Autore

Domaine

Parola chiave

Ordinati per: Data di deposito
2 risultati 1
Haute école de gestion de Genève

Towards a removal of the rental value coupled with the abrogation of parallel tax deductions : what is at stake ?

Garcia Orgueira, Ivan ; Courbage, Christophe (Dir.)

Mémoire de bachelor : Haute école de gestion de Genève, 2019 ; TDIBM 58.

No one can question the critical role that the real estate market represents for its economy, either by its size or its particularities. In Switzerland, the current tax system requires all property owners to pay a tax on the rental value, a fictitious taxable income that is calculated according to the potential income that the landlord could have generated if he rented his property to a third...

Haute école de gestion de Genève

Should Swiss pension funds implement long-­ term financial derivative instruments to reduce their longevity risk?

Turin, Vincent ; Courbage, Christophe (Dir.)

Mémoire de bachelor : Haute école de gestion de Genève, 2018 ; TDIBM 47.

During the last decades, the Swiss population has been experiencing an increase in life expectancy. Switzerland has seen a change in the structure of its population. In 1900, the proportion of people aged below 20 years old was 40.7% of the total Swiss population, whereas in 2016, this percentage was of 20.1%. In contrast, the proportion of people aged over 60 years old has increased...

2 risultati 1