Die Untersuchung richtet sich auf die Ermittlung der relativen Bedeutung der laufenden und aperiodischen Besteuerung im Entscheidungsprozess der Rechtsformwahl. Unter Vernachlässigung von Planungskosten sollten rationale Steuerpflichtige die Steuerbelastung als ein Entscheidungskriterium bei...

This paper develops a new framework for examining the distributional consequences of international trade that incorporates firm and worker heterogeneity, search and matching frictions in the labor market, and screening of workers by firms. Larger firms pay higher wages and exporters pay higher...

Recently, integrating Transaction Cost Economic (TCE) and Resource Based View (RBV) arguments has become one of the most prominent theoretical approaches in research on business relationships. We question this dominance and strengthen an exclusive TCE perspective by recalling two of the core TCE...

The standard New Keynesian model suffers from the so-called .macro-micro pricing conflict: in order to match the dynamics of inflation implied by macroeconomic data, the model needs to assume an average duration of price contracts which is much longer than what is observed in micro data. Here I...