Die Dissertation widmet sich dem Problem der fiskalischen Konsequenzen der konsumorientierten Steuern, die die unternehmerischen Gewinne unabhängig von der Rechtsform belasten. Im empirischen Teil der Arbeit wird der Untersuchungsgegenstand auf die zinsbereinigte Gewinnsteuer (allowance for...

Die Gründung eines eigenen Unternehmens ist ohne Kenntnis der wirtschaftlichen, finanziellen und steuerlichen Rahmenbedingungen nur schwer zu erreichen. Mit dieser Broschüre geben wir Ihnen hilfreiche steuerrechtliche Tipps zu den Fragen: Was sollten Sie bei den Vorüberlegungen zur...

Although USA is the largest economic powerhouse in the world, the future of US economy may depend on international competitiveness of US firms. Competitiveness of American firms will be influenced by many different factors, and my dissertation is focused on the tax policy and employee...

Recent legislation and standard interpretations promulgated by governmental bodies and the Financial Accounting Standards Board (FASB) have attempted to address several issues related to corporate taxation. These issues include the lack of transparency regarding specific tax transactions, the...

This thesis examines the relationship between population structure and the real exchange rate in 23 OECD countries over the period 1980–2006. The motivation for this research stems mainly from the Life-Cycle Hypothesis (LCH) of consumption and saving. According to this hypothesis people...

This paper investigates the determinants of fiscal decentralisation, focusing in particular on the impact of the level of income on the level of fiscal decentralisation. Various measures of fiscal decentralisation, several of them novel in this context, are employed in a cross-country...

The literature on foreign direct investment (FDI) provides evidence on the relation from FDI to growth in the presence of some absorptive qualities such as existing level of development, financial market depth, trade policies and human capital thresholds. The analysis of FDI inflows in the...

Tyrimo dalykas - paramos gamintojams poveikis žemės ūkio sektoriaus ekonominiam augimui.Darbo tikslas - nustatyti paramos gamintojams EBPO šalyse poveikį atskirų organizacijos šalių žemės ūkio sektoriaus ekonominiam augimui.Uždaviniai:1. Teoriškai pagrįsti paramos, kaip vieno iš...

In this paper we study the effect of quality of institutions in the OECD and Asian host countries on outward foreign direct investment (FDI) stocks of source OECD countries using International Country Risk Guide governance indicators, for the period 1991 to 2001. We find that better institutions...

Convergence in other words, with the closing of the gap between rich and poor economies, the large number of possible outcomes that may arise in the economy represents only one. While the countries in the middle income group are close to the rich, the poor countries are left behind. On the other...