Das Buch 'Gesundheits- und Sozialpolitik im Diskurs' diskutiert in mehreren Beiträgen aus einer sozial- und wirtschaftswissenschaftlichen Perspektive aktuelle Entwicklungen der Gesundheits- und Sozialpolitik. Ein Schwerpunkt liegt auf einer Analyse der österreichischen und europäischen...

Die gegenwärtige Einkommensbesteuerung wird vielfach mit dem Schlagwort "Steuerchaos" charakterisiert. Vor diesem Hintergrund drängt sich die Notwendigkeit einer Neuorientierung auf. Als Alternative zu Reformen am bestehenden Einkommensteuersystem wird vermehrt eine Konsumorientierung...

The theory of international tax competition suggests a shift of tax burden from mobile to immobile tax bases, especially for small open economies. This paper assesses these hypotheses empirically using a sample of 23 OECD countries and the time period 1965–2000. In accordance with tax...

This paper compares domestically and foreign-owned plants with respect to their debt-to-assets ratio and analyzes to which extent the difference is systematically affected by corporate taxation. To derive hypotheses about influence of corporate taxation on a firm's debt financing we adapt a...

This paper assesses the role of distance in professional team sports, taking the example of football (soccer). We argue that a team's performance in terms of scored and conceded goals decreases with the distance to the foreign playing venue. To test this hypothesis empirically, we investigate...

This paper analyzes to which extent foreign plant ownership involves lower tax payments than domestic plant ownership. We assess hypotheses about the tax savings of endogenous foreign subsidiary ownership relative to domestic firms in a data-set of 507,542 foreign- and domestically-owned...