Company taxation is an important element for the establishment and the completion of the Internal Market. Against this background, the European Commission recommends the harmonisation of the tax base in the European Union. Carsten Wendt analyses the necessity, the concept as well as potential...

The growing complexity of many real world problems is one of the biggest challenges of our time. The area of international finance is one prominent example where decision making is often fraud to mistakes, and tasks such as forecasting, trading and hedging exchange rates seem to be too difficult...

The contribution of this book is to join in the same volume a set of theoretical visions and empirical assessments by leading scholars about public policies towards entrepreneurship in Europe and how to rethink them. The book is divided in two parts: Part I – Entrepreneurship Policies – A...

The EU and the U.S. confront distinct factor market dynamics and common policy challenges. Labor market developments and long-term changes in capital markets and capital flows represent key problems in aging societies. The analyses presented here compare the European and U.S. patterns in this...

Starting point of this book is the observation that an increase in public debt must be accompanied by a rise in the primary surplus of the government to guarantee sustainability of public debt. The book first elaborates on that principle from a theoretical point of view and then tests whether...

The aim of EUROPEAN RETAIL RESEARCH is to publish interesting manuscripts of high quality and innovativeness with a focus on retail researchers, retail lecturers, retail students and retail executives. As it has always been, retail executives are part of the target group and the knowledge...

Kathrin Bösecke analyses the factors that determine the success of business combinations. Based on her analysis of 126 acquisitions and 66 alliances in the European utility industry, she identifies the origin of the participating firms as well as the target country as essential determinants of...