Die Einbindung von Steuern in betriebswirtschaftliche Planungsmodelle ist Standard in der modernen Investitionsrechnung. Allerdings stellt sich die Frage der zu berücksichtigen steuerlichen Einzelvorschriften und damit die Frage der optimalen Komplexität von Entscheidungsmodellen. Der Beitrag...

A long period of rig scarcity and high rates has led to innovation in the procurement of rig services and in relationships between oil companies and rig contractors. Discussions have been conducted on joint ventures between companies and contractors, for instance. This paper describes and...

Die Steuerplanung internationaler Unternehmen, die durch geschickte Kombination von Regelungen ihre Steuerbelastungen gegen null senken, und die Steuerpolitik einiger Länder stehen in der öffentlichen Kritik. Johanna Hey, Universität zu Köln, verweist darauf, dass es bei der Bekämpfung sog....

"It is widely agreed that randomized controlled trials - social experiments - are the gold standard for evaluating social programs. There are, however, many important issues that cannot be tested using social experiments, and often things go wrong when conducting social experiments. This paper...

"It is widely agreed that randomized controlled trials - social experiments - are the gold standard for evaluating social programs. There are, however, many important issues that cannot be tested using social experiments, and often things go wrong when conducting social experiments. This paper...