Abstract Thomas Gambke describes in his article 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. He explains the advantages of a property levy in contrast to a property...

Zusammenfassung Der Aufsatz diskutiert die Finanzierungsanreize, wie sie von der Steuerreform ausgehen und vergleicht sie mit den Anreizen vor der Reform. Trotz des Systemwechsels vom körperschaftsteuerlichen Anrechnungsverfahren zum Halbeinkünfteverfahren ergeben sich nur moderate...

Technology, telecommunications and new IPO companies bring with them a new definition of ‘rapid growth’ and change. In 1990, ‘fast’ was considered to be a compounded growth rate of 15 per cent. Today companies are currently experiencing compounded growth rates of between 15 and 100 per...

Zusammenfassung: Die Einführung handelbarer Flächenzertifikate wird als Regulierungsinstrument zur Reduktion des Flächenverbrauchs in Deutschland diskutiert. Bislang fehlen jedoch empirische Studien zur Untersuchung der Wohlfahrts- und Umverteilungswirkung eines solchen cap & trade Systems....

Ecology considers the interrelationships between all species and matter. It is argued that there are important direct and indirect links between accounting information and ecological effects. A direct link can be traced through identification of some of the conventional problems of accounting....

Purpose The purpose of this paper is to examine the role of institutional factors in agricultural structural change in the European Union (EU) using the case study of land mobility in Ireland. A range of agricultural land use options are compared in order to examine the effect of domestic and EU...

Purpose There is an urgent need to develop a systematic tool for urban design in the cities of the Klang Valley, Malaysia. Sustainable Development Goal 11 (SDG11) proposes ideas to make cities and human settlements inclusive, safe, resilient and sustainable. This paper approaches this goal...

Purpose The rapid and ongoing expansion of urbanised impervious areas could lead to more frequent flood inundation in urban flood-prone regions. Nowadays, urban flood inundation induced by rainstorm is an expensive natural disaster in many countries. In order to reduce the flooding risk,...

Purpose – Two effects simultaneously shape the future soybean meal (SBM) demand in China: the income effect on meat consumption and the transition effect due to commercial feed usage in animal production. The income effect has been studied intensively in previous research and results in...