Seit Jahren bildet das Für und Wider einer Besteuerung von Vermögen einen integralen Bestandteil der Steuerreformdiskussionen in Deutschland.Anlaß für die erneute Diskussion ist der vom SPD-Parteivorstand beschlossene Leitantrag,in dem eine zusätzliche Belastung großer Vermögen für die...

A methodology for measuring public agricultural research capital is developed anddescribed for the first time, new public agricultural research capital measures for each of the 48contiguous US states, 1970-1999, are presented, and a new econometric analysis of the contributionof public...

We describe Amartya Sen’s Capability Approach to welfare evaluationin the language of standard welfare economics, and assess to what extentit provides a genuine alternative for individual welfare measurement andpolicy evaluation. We review the nascent empirical literature on the...

The paper addresses two questions. First, is item nonresponse (INR) a precursor of panelattrition (UNR), as predicted by the theory of a latent cooperation continuum, or is theinterrelation of another type? Second, are the results in models of item nonresponse behavioraffected by a selectivity...

[...]This article investigates the relationshipbetween asset size and risk at bank holding companiesfrom 1987 to 1993.1 We find that for most of thisperiod, the level of risk at large bank holding companiesdid not differ significantly from that at small bankholding companies. However, we do find...

We consider the choices available to a defined contribution (DC) pension plan member at the time of retirement for conversion of his pension fund into a stream of retirement income...

Annual minimum rate of return guarantees are analyzed together with rules: for the distribution of excess return, i.e., annual return above the guarantee. The set of, in a specific sense, fair contracts is charactcrizcd with and without a bonus account consisting of accumulated...