This paper analyzes the tax haven investment behavior of multinational firms from a country that exempts foreign income from taxation. High foreign tax rates generally encourage firms to invest in tax havens, though significant costs of reallocating taxable income dampen these incentives. The...

Acquisition of corporation has always been an important activity in th U.S. and other countries. The motives for mergers have changed over time. Acquisition has become an important and quick means to gain access to technology and technological know-how. Acquisition of foreign firms has been an...

This paper hopes to challenge the existing paradigm in refugee studies, which presents the development of domestic asylum policies as being essentially driven by a conflict between international humanitarian norms and the self-interest calculations of sovereign states. This paper will show that...

Der Beitrag gibt einen Überblick über die Regulierungen zum Asyl und über die Wege der Integration anhand zweier Fragen: Wer hat in Deutschland Anspruch auf Asyl, und wie werden die Flüchtlinge in die Gesellschaft integriert?