This paper analyzes the choice of taxes and international information exchange by governments in a capital tax competition model. We explain situations where countries can choose tax rates on tax savings income and exchange information about the domestic savings of foreigners, implying that the...

Für die Arbeitsagenturen stellen die Bewegungen auf den regionalen Arbeitsmärkten entscheidende Größen dar, die es bei der Beratung und Vermittlung wie bei der Ausrichtung der aktiven Arbeitsmarktpolitik zu beachten gilt. Das Mehrkontenmodell (MKM) ermöglicht eine systematische Darstellung...

We study the welfare effects of non-binding advance price announcements. Applying a differentiated Bertrand model with horizontal products and asymmetric information, we find that such announcements can help firms to gain information on each other thereby allowing them to achieve higher profits....

While a number of studies show that the flow experience is related to different outcomes at the individual level, the role of flow in work teams remains unclear. This study contributes to the advancement of knowledge on flow by testing the relationships between this psychological state, team...

This paper examines information sharing between governments in an optimaltaxation framework. We present a taxonomy of alternative systems of international capital-income taxation and characterize the choice of tax rates and information exchange. The model reproduces the conclusion of the...

Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore...

The goal of this study was to investigate the impact of introducing methods used in other countries on student success. The results suggested that the introduction of specific practices to improve entrepreneurial competence would be more effective forgoing such special training methods. This was...