Der Autor der vorliegenden Dissertation kommt zu dem Ergebnis, dass in der bestehenden Literatur der unmittelbare Zusammenhang zwischen Wohlfahrt und staatlicher Beeinflussung der Belieferungswahl eines Unternehmers durch Subventionen nicht ausreichend analysiert worden ist. Deswegen wird ein...

Die Dissertation untersucht am Beispiel des Volkskommissariates für Außenhandel die Entstehung der frühen Sowjetbürokratie und analysiert administrative und politische Prozesse, die der Herausbildung des Stalinismus vorangingen. Gegenstand der Untersuchung sind die Probleme des staatlich...

ZusammenfassungDie Diskussion über die Wechselwirkungen zwischen internationalem Handel und der Nutzung natürlicher Ressourcen hat ihren Ursprung zu Beginn der 70er Jahre, als eine forcierte Umweltpolitik seitens der OECD-Länder eine Verschlechterung der Wettbewerbsposition umweltintensiv...

The objective of this thesis is to investigate the potential contribution of transnational corporations (TNC) to the upgrading of systems of innovation in late-industrialising countries. This study looks specifically at TNC-affiliierter in Thailand’s manufacturing sector and compares them with...

While transfer pricing has risen to the forefront of international tax issues in the last two decades, this has coincided with a concomitant increase in the importance of intangibles in the global economy. The so-called 'new economy' of the 21st century has seen business enterprises,...

The importance of international trading and multi-national corporate groups means that tax regimes will commonly contain provisions allowing for the adjustment of transfer prices on cross-border transactions. An examination of the taxation Acts of Australia and New Zealand reveals vast...

In this paper we analyze the optimal regulation of an internationally integrated monopolist, producing in one country and selling in another country. The monopolist’s pricing policy is constrained by transfer pricing regulations, and is subject to different tax rates on profits in the two...

Many studies have shown that the activities of multinational corporations are quite sensitive to differences in income tax rates across countries. In this paper I explore the interaction between multinational taxation and abatement activities under an international emissions permit trading...

This paper analyzes the potential of one-step transfer prices based on either variable or full costs for coordinating decentralized production and quality-improving investment decisions. Transfer prices based on variable costs fail to induce investments on the upstream stage. In contrast,...

Transfer pricing is a significant taxation problem facing both tax authorities andmultinational enterprises. Tax authorities around the world regulate transfer pricingthrough tax legislation, which requires that cross-border transactions withinmultinational enterprises be at arm’s-length. A...