Showing 1 - 10 of 33
In this open access book the cost and revenue overruns of Olympic Games from Sydney 2000 to PyeongChang 2018 from eight years before the Games to Games-time are investigated to provide a base for future host cities. The authors evaluated the development of expenditure and revenues of the...
Persistent link: https://www.econbiz.de/10012396987
Aus den beträchtlichen Reaktionen des Kapitalmarkts auf Veränderungen der Umsatzerlöse von Unternehmen ergibt sich - auch aus ökonomischer Sicht - die Forderung, die einschlägigen Rechnungslegungsnormen manipulationsresistent zu gestalten. Christian Herold untersucht, unter welchen...
Persistent link: https://www.econbiz.de/10013516559
holds after adjustment for GDP and other socioeconomic variables -- is currently unknown. Using data on 131 countries, the …
Persistent link: https://www.econbiz.de/10011405676
We construct the world's centers of gravity for human population, GDP and CO2 emissions by taking the best out of five … of gravity, we find a radical Western shift of GDP and CO2 emissions centers in the 19th century, in sharp contrast with … the stability of the demographic center of gravity. Both GDP and emissions trends are reversed in the first half of the 20 …
Persistent link: https://www.econbiz.de/10011987041
This paper examines the impact of thin capitalization rules that limit the tax deductibility of interest on the capital structure of the foreign affiliates of US multinationals. We construct a new data set on thin capitalization rules in 54 countries for the period 1982-2004. Using confidential...
Persistent link: https://www.econbiz.de/10010256736
This chapter provides a survey of issues which emerge with the taxation of multinational enterprises. It addresses tax … investments of such firms directly. It survey positive as well as normative principles of such taxation and incentives, relates to …
Persistent link: https://www.econbiz.de/10011616385
Dieses kleine Buch liefert historisch belegte Fakten ungewöhnlicher Maßnahmen und raffinierter Ideen aus der langen Leidensgeschichte der Steuern und Abgaben, die Schlaglichter auch auf heutige Eigenwilligkeiten und empfundene Absurditäten der Steuergesetzgebung werfen. Die kurzen, leicht...
Persistent link: https://www.econbiz.de/10014019320
This paper analyses the impact of the Covid-19 pandemic on stock market returns and their volatility in the case of the G20 countries. In contrast to the existing empirical literature, which typically focuses only on either Covid-19 deaths or lockdown policies, our analysis is based on a...
Persistent link: https://www.econbiz.de/10012622463
This paper surveys some recent literature on fiscal policy and comparative politics. Economic policy is viewed as the outcome of a game with multiple-principals and multiple-agents. Opportunistic politicians bargain over policy. Rational voters hold them accountable through retrospective voting....
Persistent link: https://www.econbiz.de/10009781540
We study the efficacy of releases from the U.S. Strategic Petroleum Reserve (SPR) within the context of fully specified models of the global oil market that explicitly allow for storage demand as well as unanticipated changes in the SPR. Using novel identifying strategies and evaluation methods,...
Persistent link: https://www.econbiz.de/10012033337