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...

Summary Using a duopoly model of a patent race, it is shown that a stricter environmental policy might increase the probability of a sleeping patent instead of encouraging environmental technological progress. Two scenarios are discussed. The first concerns the regulation of a firm that competes...

California’s fiscal problems go well beyond the design of its tax system, but its tax system has contributed to these problems. The nature of this contribution is subject to dispute. California’s tax system is clearly not the outcome of a coherent design process, but more the result of a...

The U.S. economy is now on a sound footing for sustained expansion. This is a remarkable state of affairs in light of the powerful contractionary forces that have been at work since early 2000 — the bursting of the high-tech bubble of the 1990s, corporate scandals, slow growth among our major...

Reformed taxation of capital gains could play an important role in a broader policy package to improve the simplicity, equity, and efficiency of the federal tax system. Constructive reforms for the United States would draw on Canadian provisions for taxing capital gains: a) eliminate the...

The creation of tax-free health savings accounts presents a new opportunity to reduce the distortions created by federal tax preferences for health-related expenditures that ultimately could help eliminate those distortions. This paper proposes changes to current law that would allow most...

The purpose of this study is to assess the awareness and attitudes of employees in Aviation and aerospace industries. This paper belongs to a wider research project, on environmental management in aviation and aerospace industries. The main scope of this research is to evaluate the level of...

Sustainable development is difficult to be achieved in mountain regions because of their sensitivity to climate change. The rapid development of mountain tourism worldwide during the last years makes the goal for sustainable mountain tourism even more challenging. Key factor to the development...

The aim of this paper is to present some aspects related to the Multilateral Trade Regulations and transnational and national environmental programs, from the point of view of their implications for foreign trade in environmental products. It should be noted that the elimination of trade...