Die Grundlagen der Finanzwissenschaft behandeln die aktuellen Fragestellungen der Finanzwissenschaft als Teildisziplin der Volkswirtschaftslehre. Die vorhandenen Einflussmöglichkeiten des Staates auf die Wirtschaftssubjekte und den Wirtschaftsprozeß werden dabei unter Berücksichtigung der...

Environmental Taxation and the Double Dividend explores the welfare effects of environmental taxes in a second-best framework. It starts from a benchmark model which reveals that environmental taxes typically exacerbate pre-existing tax distortions, even if the revenues are used to cut other...

Research on Economic Inequality, Volume 10, Fiscal Policy, Inequality and Welfare contains ten papers, both theoretical and applied, on tax progressivity and tax and transfer equity. Theory topics covered include consumption tax equity, alternative definitions of tax progressivity, horizontal...

A crucial issue in the era of globalisation and internationalization, is whether the relationship between investment and finance is beneficial to growth and development. Received wisdom is that Research and Development is essential not only for maintaining productivity, but also for competing in...