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This book chapter suggests that nineteenth-century tax treaties and federal laws of German speaking European countries that concerned double taxation established the basis from which tax treaties and model conventions developed in the following centuries. The content of these German tax treaties...
Persistent link: https://www.econbiz.de/10012951405
The ability of a nation to resist a crisis depends on the institutional or spatio-temporal fixes it possesses, which can buffer the effects of the crisis, switch the crisis to other nations or defer its effects to the future. Corporate governance configurations in a given country can function as...
Persistent link: https://www.econbiz.de/10013059745
This paper focuses on how business interests and neoliberal ideas have come together in Germany during the past two decades. It is based on a detailed analysis of the INSM, a large-scale campaign founded and funded by the metal industry employers’ association Gesamtmetall in 2000 to shape...
Persistent link: https://www.econbiz.de/10013243482
Should economic policy be guided by rules? In this paper, we take the perspective of the Freiburg School and trace its argument for rule-based Ordnungspolitik back to the roots of the concept. In doing so, will not offer a comprehensive review of the literature, but argue closely along the works...
Persistent link: https://www.econbiz.de/10012511811
Economic analysis plays a major role in the American legal discourse, while its position in the German-speaking legal debate remains comparatively limited. In Germany and Austria, a widespread aversion against law and economics can be observed among legal scholars. This article advances an...
Persistent link: https://www.econbiz.de/10014216535
This paper explores the origin and development of the "consumer choice" paradigm as the core concept of German ordoliberal thought which has had a strong impact on EU competition policy and law. Outside Germany, ordoliberal thought is often identified with the learning of the original "Freiburg...
Persistent link: https://www.econbiz.de/10014137806
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"Der vorliegende Band, herausgegeben von Frank-Lothar Kroll, vereinigt Abhandlungen des Chemnitzer Historikers Rudolf Boch zur deutschen Industrialisierung: Aufsätze zu den handwerklichen Ursprüngen der Arbeiterbewegung, aber auch ein Resümee zur Transformation dieser Bewegung nach 1890. Die...
Persistent link: https://www.econbiz.de/10014013215