Respondents use different ways to respond to rating scale items. Hence, item responses do not only capture the trait to be measured, but also the way respondents react to rating scales. So-called response styles have been incorporated in a variety of psychometric modeling approaches and...

Introduction -- Fundamentals and objective -- Source taxation of business profits according to the OECD model -- Source taxation of business profits from a national point of view of Germany, the US and the BRIC states -- Cross-country analysis of the OECD and national PE concepts and the rules...