Die Zinsschranke beschränkt den Abzug von Zinsaufwendungen bei der steuerlichen Bemessungsgrundlage, was unter anderem eine übermäßige Fremdfinanzierung der Unternehmen verhindern soll.Weil dadurch eine investitionshemmende Wirkung entstünde, wurde die Zinsschranke in der Literatur vielfach...

This paper is motivated by the fact that, contrary to its importance in practice, the role of land for production has received no attention in the new trade theory and the new economic geography. We set up a simple monopolistic competition model and we show that, due to the factor proportions...

We examine the value of terroir, which refers to the special characteristics of a place that impart unique qualities to the wine produced. We do this by conducting a hedonic analysis of vineyard sales in the Willamette Valley of Oregon to ascertain whether site attributes, such as slope, aspect,...

This paper proposes that India's caste system and involuntary labor were joint responses by a nonworking landowning class to a low labor/land ratio in which the rules of the caste system supported the institution of involuntary labor. The hypothesis is tested in two ways: longitudinally, with...

Singapore industrialised rapidly with continuously high growth rates since its independence in 1965 and its population during the same period of time almost tripled. With development at this scale, Singapore had to grow in number of industrial and residential buildings as well as in size through...