transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The … fair and efficient system of capital income taxation and, hence, probably a better candidate for a tax reform in …

transformation process. A key role in the reform agenda is given to public finances, especially tax reform. During the last decade … severa researches and recommendations have been made in scientific literature regarding a consumption based tax reform. The … fair and efficient system of capital income taxation and, hence, probably a better candidate for a tax reform in …

Germany, Switzerland, Austria and Belgium. Because of the different fiscal treatment in these countries it is possible that …

The dissertation focusses on structural aspects of family firms in Austria. Basis of the underlying data is an …

Established in 1988, the Shingo Prize for Operational Excellence recognises organisations in the USA, Mexico and Canada …

effect). This study has practical implications for regulators, corporations and investors, both in the USA and abroad. …

Reformen auf die Einkommensverteilung maßgeblich ab. Dies legt den Schluss nahe, dass eine Reform des gegenwärtigen … reform in developing countries on their economic development are analysed in a computable general equilibrium framework by a … the Thai base case data of the year 2000 suggest that the tax reform generate moderate long-term efficiency gains. While …