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Corporate tax reforms carried out in EU countries since 1980 entail lower statutory tax rates and reductions in generous tax depreciation provisions. Several countries including the UK have reduced tax rates for SMEs. This study compares incentive effects of such reforms on the SMEs? investment...
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Der Beitrag untersucht, inwieweit hinter der oft konstatierten Investitionsschwäche der europäischen Wirtschaft eine Strukturverschiebung von materiellen zu immateriellen Investitionen steht. Da letztere nur zum Teil unter den Investitionsbegriff der Volkswirtschaftlichen Gesamtrechnung...
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About a year ago Herr Kurt Ladendorff, auditor in Hamburg, caused quite a sensation with his projected establishment of "europoint", an international conference centre in the Hamburg suburb of Wedel, located in Schleswig-Holstein. Whilst the interest of local papers concentrated on the projected...
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