This paper revisits Bairoch’s hypothesis that in the late 19th century tariffs were positively associated with growth, as recently confirmed by a new generation of quantitative studies (see O`Rourke (2000), Jacks (2006) and Clemens-Williamson (2002, 2004)). This paper highlights the importance...

Kompakttarife finden nicht nur in der Pensionsversicherung, sondern auch in der(Einzel-) Lebensversicherung Verwendung. Dabei ist in vielen Fällen eine separierteSicht auf diese Tarife nötig, da z.B. für Lebensversicherungen entwickelteBestandsführungssysteme auf Tarifen mit separaten...

Der vorliegende Beitrag analysiert das Zusammentreffen von Progressionsvorbehalt und Besteuerung von außerordentlichen Einkünften. Bei dieser Fallkonstellation greifen mehrere Tarifvorschriften ineinander, so dass die Berechnung der gesamten tariflichen Einkommensteuer nicht trivial erscheint....

This study employs the gravity model to estimate the extent of the contribution of six African trade blocs to the global economy using the gravity model spanning from 1980 to 2018. The gravity equation that models the export contributions of the six selected African RECs to the global export is...

Increasing block tariffs seek a cross-subsidy mechanism between the water network users, based on the common assumption of weak water price elasticity. In Manaus, the capital city of the Brazilian state of Amazonas where most of the 1.6 million dwellers are supplied through the municipal water...

In international aviation, global strategic alliances (GSAs) have in recent years become an important form of cooperation between airlines. This cooperation has hit the antitrust nerve of the European Commission. Initially, the Commission had attempted to constrain both the market share of the...

We analyze the phenomenon of hub dominance by developing a model relating faresto distance, using the mainleg of intercontinental flights for scaling purposes. Our results indicate thatat least some of the major Europeancarriers place a mark up on flights originating from or going to their hubs.