Repatriierungspolitik multinationaler Unternehmen untersucht. Anhand des Beispiels einer inländischen Einzelunternehmung, die eine …

-country income variance canbe attributed to differences in (physical and human) capital, and how much to differencesin the efficiency … with which capital is used?” Hence, it does for the cross-section whatgrowth accounting does in the time series. The … current consensus is that efficiency is at leastas important as capital in explaining income differences. I survey the data …

relationshipbetween skill and time preference delivers quantitatively small, generallyregressive capital income taxes and would justify … only a fraction of theprevailing level of capital income taxation.[...] …

We analytically and quantitatively examine a prominent justi…cation for capital income taxation: goodspreferred by … justify only a fraction of the prevailing level of capital income taxation.[...] …

[...]This paper focuses on the relative emphasis thatthe structure of regulatory capital places on formulas andon … supervision. The two are not viewed as mutually exclusive,but as elements to which capital policy implicitlyassigns relative …

Taxes play an important role in determining the capital structure of companies. Consequently,a multinational company … would choose its capital structure according to differencesin international taxation. Unlike purely national firms … revenue consequences. Although, these rules aretheoretically suitable to get higher tax revenues, it is unclear whether …

Steuerplanung mit Holdinggesellschaften:Steuerliche Gestaltungsmöglichkeiten international tätigen Unternehmen …

The theory of seigniorage is surveyed and reviewed. A theoretical model is developedwhich nests optimal tax theory and …