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Insbesondere seit der Verabschiedung der Kartellschadensersatzrichtlinie 2014/104/EU durch das Europäische Parlament und den Rat im Dezember 20141 gelangt die privatrechtliche Kartellrechtsdurchsetzung auch in Europa immer mehr in den Mittelpunkt der rechtswissenschaftlichen Diskussion. In...
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Employment tax credit programs have been repeatedly used during economic crises, although their usefulness is empirically contestable. The objective of this paper is to quantify the tax effects of employment tax credit programs. A recent revision of the German inheritance tax law provides an...
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