Family entrepreneurs in all honesty cannot grasp this new concept. Just now, while we are still experiencing a worldwide financial and economic crisis, which has by no means been overcome yet, there is talk of increasing taxation of assets. In recent years, small and medium-sized and larger...

The reintroduction of a wealth tax in Germany would not contribute to more fairness in terms of the ability to pay principle. On the contrary: Since wealth in form of human capital is not taxed, a wealth tax would lead to a massive unequal treatment of people with the same ability to pay. The...

This article describes the concept of a property levy („Vermögensabgabe“) of the German Green Party in the context of other property related taxes such as real estate tax and inheritance tax. It explains the advantages of a property levy in contrast to a property tax. Moreover, the...

In this paper I explore the potential link between Plan Colombia and violence with a new perspective. I focus the analysis only on the first three running years of the program (2000-2002) in order to avoid the overlapping effect with a security policy started in 2002/2003. This paper exploits...

Este trabajo usa el cambio estructural en el número de incautaciones para medir el impacto de la política de seguridad democrática sobre el mercado laboral rural, entre 2002 y 2006. La nueva política tuvo efectos diferenciales por género, edad y tipo de ocupación. Produjo pérdidas...

We provide theoretical and empirical evidence on the evolution and impact of non-practicing entities (NPEs) in the intellectual property space. Heterogeneity in innovation, given a cost of commercialization, results in NPEs that choose to act as "patent trolls" that chase operating firms'...

This introductory chapter to Economic Models of Law (forthcoming, Edward Elgar) discusses the use of economic models for understanding law. It also provides a survey of the contents of the volume, which consist of twenty-one previously published articles in the areas of torts, contracts,...

This introductory chapter provides an overview of the contents of the volume titled Research Handbook on Economic Models of Law, forthcoming (Edward Elgar).

Online copyright infringement is one of the toughest challenges the content industry has faced in the twenty first century. Article 8(3) of the Information Society Directive, implemented under section 97A of the UK Copyright, Designs and Patents Act, 1988, provides an injunctive remedy in...

Exploiting spatial and temporal variations in the number of seizures from criminal organizations, I estimate regional fixed effects models of the increase in the number of properties confiscated on the main crime rates. From 2002 security strategies changed, and as a result, the effects on crime...