Grundlagen der Zinsbesteuerung -- Zinsbesteuerung in ausgewählten Ländern -- Europarechtliche Rahmenbedingungen der Zinsbesteuerung -- Zinsbesteuerung vor dem Hintergrund des Leistungsfähigkeitsprinzips -- Zinsbesteuerung vor dem Hintergrund der Anforderungen des Europarechts --...

Mit der Zinsschrankenregelung legt der Gesetzgeber die steuerliche Behandlung der Unternehmensfinanzierung vollständig neu fest. Alexandra Wittmann untersucht anhand umfassender Simulationsrechnungen, welche Wirkungen die Zinsschrankenregelung auf die davon betroffenen Unternehmen hat. Die...

Der Kapitalisierungszinssatz in der Unternehmensbewertung wird seit Jahren kontrovers diskutiert. Christina Bark analysiert neben der theoretischen Fundierung und der Operationalisierung der Zinsfußkomponenten in der praktischen Unternehmensbewertung auch mögliche Interdependenzen, die sich...

This book analyzes the decrease in labor share in China, which is a ratio of national income distribution to capital at three different levels (macro, meso, and micro) and from three different perspectives (growth, transition and opening up). The worsening income distribution has been a key...

This book provides a detailed and comprehensive synthesis of the literature on growth-linked securities, which are an equity-like method of financing for sovereigns. Based on an idea introduced by Shiller (1993), these securities enjoy growing intellectual support. Momentum in favour of them in...

This book, based upon a large-scale research project, examines alternative types of exchange rate policies being pursued and the changing nature of exchange rate policy during the transition process in four countries, Slovenia, Bulgaria, Poland and the Czech Republic. The book brings together a...

This study develops a reform proposal for the future revenue system of the EU budget. The findings strongly reject the idea that a reform based on an EU tax-based own resource would remedy current problems. Against the background of the status quo analysis the authors present a reform model...

The book reveals how the Global Credit Bubble and Bust of 2003-10 stemmed from giant monetary disequilibrium created by the Federal Reserve. Almost continually that institution has pursued flawed monetary practice and principle which has mutated into Bernanke-ism. The book dissects this and...

A personal memoir from Christopher Dow, an influential British economist and a key player in the banking establishments of the post-war era. Contains insights and revelations into the issues and protagonists shaping British economic policy in the late 20th Century.