This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...

Der Beitrag verortet die Diskussion um Regionalentwicklung in Großschutzgebieten in der politikwissenschaftlichen Diskussion um Governance und Regional Governance. Ziel des Beitrages ist es aufzuzeigen, dass es drei Hauptgründe gibt, warum Governance eine Rolle für Großschutzgebiete spielt:...

Der Beitrag nimmt die seit längerer Zeit in der Legitimitätsforschung geführte Debatte um die als zu reduktionistisch empfundene, dichotome Unterscheidung zwischen normativen und empirischen Zugängen zum Ausgangspunkt, um aufzuzeigen, welche unterschiedlichen normativen Dimensionen auch der...

We investigate financing constraints in a large cross-country data set covering most of the European economy. Firm level investment sensitivity to cash flow is used to identify financing constraints. We find that the sensitivities are significantly positive on average, controlling for country...

SHARE is an international survey designed to answer the societal challenges that face us due to rapid population ageing. How do we Europeans age? How will we do economically, socially and healthwise? How are these domains interrelated? The authors of this multidisciplinary book have taken a...

With the beginning of the post-Maoist era, the focus of Chinese foreign policy shifted from ideology and revolution to pragmatism and reform. Chinese scholars in the field of International Relations (IR) are now encouraged to develop abstract scientific analyses of China's international...

In actual environmental policy, the design of actual pollution emission taxes differs significantly with the optimal Pigovian tax. In particular, earmarking prevails and actual taxes are usually combined with regulation. Furthermore tax rates are generally too low to significantly influence...

Given heterogeneity in incomes and health risks, with asymmetric information in the latter, preferences over the public-private mix in health insurance and care are derived. Results concerning crowding-out in the presence of adverse selection are established. For low-risk individuals,...

We analyze the factors that influence the support for environmental policy proposals. Swiss referendum data show that proposals obtain more yes-votes if they do not restrict consumption possibilities directly, if they are endorsed by the largest business association, if environmental preferences...