The last decade has been marked by U.S. leadership on the Internet market. Consequently, in most parts of the world Internet access and usage is PC-centred. This is not the case in Japan, where Internet usage and electronic commerce in business-to-consumer markets is mainly promoted by mobile...

The analysis addresses the issues of how businesses interact in the light of continuous maturation of business-to-business e-commerce. The development of cheaper and more standardised information and communication technologies (ICTs) extends and deepens electronic networks, which may lead to...

E-commerce on the Internet will create new demands on taxation. In the field of income and business taxation there exists a large potential for profit-shifting into low-tax countries, especially concerning transfers of immaterial goods and transfer pricing. In the long run, this can lead to a...

Vor dem Hintergrund stark steigender Boden- und Wohnraumpreise in attraktiven deutschen Großstädten werden seit einigen Jahren intensive Debatten über die Eigentumsverhältnisse an innerstädtischen Grundstücken geführt. Zunehmend mehr Gehör konnten sich zuletzt jene Stimmen verschaffen,...

Access to finance is crucial if we are to achieve the fundamental transition of our time: securing a safe and just society operating within the planetary boundaries. In the era of global market capitalism and deregulation, Sovereign Wealth Funds (SWFs) offer one of the few public economic...

We use a choice experiment on equity fund investments to estimate the preferences of young adults for sustainable investments relative to conventional investment funds. Our results suggest that the traditional trade-off between investment fund risk and return is still valid in the selection of...