Durch die zunehmende Globalisierung verstärkt sich der Wettbewerb der Staaten untereinander. Diese konkurrieren durch ihre institutionellen Rahmenbedingungen, wobei das jeweilige Steuersystem eine große Rolle spielt. Jessica Ölschläger untersucht Zusammenhänge zwischen der...

Income tax systems are multi-dimensional, and ignoring their non-rate aspects can introduce bias into cross-country empirical estimation of the impact of taxation. We analyze 10 non-rate tax system aspects, codified based on recent OECD reports. We find that a single factor (which we call...

The main aim of this study is to investigate the relationship between public spending on education after the process of decentralization and economic growth in Macedonia as low income state. This paper do not have intention to make a picture of education system in Macedonia, how it functions or...

Utilizing panel data for 19 OECD countries we find suppor t for the hypothesis that a greater degree of product variety relative to the US helps to explain relative per capita GDP levels. The empirical work relies upon some direct measures of product variety calculated from 6-digit OECD export...