Many authors demonstrate that the tax gap resulting from tax competition increases with the size asymmetry of the competing countries. Consequently, increasing country-size disparities exacerbates the inefficiency of tax competition.The aim of this note is to show that this classical view has no...

"This book remains the sole export-import textbook aimed squarely at the academic audience. Discussing theoretical issues in depth, while maintaining a practical approach, it offers a comprehensive exploration of import procedures and export regulations. In addition to updated cases, this new...

Aus unternehmerischer Sicht behandelt der bekannte Wirtschaftswissenschaftler der Universität Bochum (ID 11/93, BA 6/89 und 5/93) Weltwirtschaft und internationalen Handel unter besonderer Berücksichtigung der Veränderungen durch den Binnenmarkt. Schon der detaillierte Einführungsteil, der...