This article investigates tax-planning behaviour by means of inter-company finance and the effectiveness of government countermeasures via thin-capitalization rules. A simple theoretical model which considers the financing decision of a multinational company is used to obtain empirical...

This article analyses the intra-family distribution of paid-work time in five European countries (France, Germany, Italy, Spain and the UK). To that end, we formulate a collective model, which allows us to characterize the efficient labour supply decisions of each spouse. This two-equation model...

This article investigates the possibilities and restrictions of inter-generational income development for ageing and stagnating economies. In a first step, the basic logic of ageing will be investigated in a simple dynamic model. In particular, the investigation points out the existence of the...