This paper examines the determinants of functional income distribution in West Germany. The approach is to estimate a complete system of factor share equations for low-skilled labor, high-skilled labor, capital, energy, and materials, taking account of biased technological progress and...

The production structure of Tunisian agriculture over the last three decades is investigated using a translog variable cost function. Standard results of neoclassical duality theory are used to obtain measures of elasticities of substitution between inputs, price elasticities of factor demands...

Empirische und Theoretische Beiträge zum Thema SubstitutionDer thematische Schwerpunkt dieser Dissertation besteht in derökonometrischen Schätzung von Produktionsfunktionen (primaler Ansatz)beziehungsweise den dazu dualen Kostenfunktionen (dualer Ansatz) zum Zweckeder Bestimmung von...

This thesis deals with the employment double dividend (EDD) hypothesis which claims that an ecological tax reform leads to both a reduction in the unemployment rate and to lower pollution. It assesses the employment effects of ecological tax reforms in a computable general equilibrium (CGE)...

Statistical Activity Cost Theory (SACT) is an axiomatic and statistical theory of basic accounting measurement practice. The aim of the SACT analysis, among others, is to determine the statistical nature of both the physical production system of an accounting entity and its related costs, which...

The objective of this paper is to construct a framework for analyzing trade-offs between economic performance and environmental pressure at firm level. Based on a literature review, partially conflicting economic-environmental trade-off paradigms are structured and five necessary conditions for...

This paper presents a personal view of the interaction between the analysis of choice under uncertainty and the analysis of production under uncertainty. Interest in the foundations of the theory of choice under uncertainty was stimulated by applications of expected utility theory such as the...

We estimate the elasticity of substitution using two different production functions. The usual Constant Elasticity of Substitution (CES) production function and a Box-Cox production function for Japan (1890-1991), UK (1870-1991), and US (1890-1992; 1929-2000). The main results are that we find the...

Die Mehrwertsteuer (Umsatzsteuer) ist die Steuer mit dem größten Steueraufkommen. Für sie gibt es noch keinen Steuerfreibetrag. Ein "Mehrwertsteuerfreibetrag" ließe sich auf dem Wege einer "Negativen Mehrwertsteuer" realisieren. Diese orientiert sich an dem Konzept der "Negativen...