Processes of regional economic integration have been shaping the economic relations between countries significantly during the last decades. In addition, an increasing integration of the national economies into the global economy has affected these economic relations, too. In an effort to...

Luigi Einaudi made an outstanding contribution to economics during his long career as economist, historian and policy-maker. This book makes an important selection of his works available in English for the first time. Topics covered include: taxation of consumption rather than income; European...

Ohne das der Begriff ‚europäisches Sozialmodell’ exakt definiert ist, wird er in der politischen und wissenschaftlichen Diskussion inzwischen wie selbstverständlich gebraucht. Im Kontext mit der Errichtung des Binnenmarktes und den ersten Vorbereitungen zur Errichtung einer Europäischen...

This volume was prepared by Thomas Steinwachs while he was working at the ifo Center for International Economics. It was completed in September 2018 and accepted as a doctoral dissertation by the Department of Economics at the University of Munich (LMU). It is a collection of four self-contained...

This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to...

This dissertation explores how financial reporting enforcement differs in Europe and how these differences influence the materiality assessment and disclosure decisions made by the preparers of the financial statement. Furthermore, it analyses how financial reporting enforcement influences the...

This dissertation studies real effects of disclosure regulation and topics at the intersection of accounting and banking. It consists of three papers. The notion that mandating disclosure stimulates desirable and discourages undesirable behavior by the disclosing party is an important motivation...