Steuerrecht ist nationales Recht. Somit kann jede einzelne Nation über steuerrechtliche Regelungen Forschung und Entwicklung fördern und gegebenenfalls Besteuerungssubstrat aus anderen Ländern absaugen. Eine dieser speziellen Regelungen ist die Patentbox Bei der vorliegenden Arbeit handelt es...

Steuerrecht ist nationales Recht. Somit kann jede einzelne Nation über steuerrechtliche Regelungen Forschung und Entwicklung fördern und gegebenenfalls Besteuerungssubstrat aus anderen Ländern absaugen. Eine dieser speziellen Regelungen ist die Patentbox Bei der vorliegenden Arbeit handelt es...

In recent years, institutions and institutional structure have become some of the most popular concepts analyzed by economics theory. New growth theories have especially focused on the effects of institutions and institutional structure on a macro level. Property rights are one of the most...

This paper analyses economic freedom for a sample of 21 OECD countries over the past 170 years on the basis of a new thoroughly revised Historical Index of Economic Liberty (HIEL). Long-term gains in economic freedom reached two-thirds of its potential maximum. The expansion of economic freedom...

The investments needed to deliver sustainable water and sanitation services, including the funds that are needed to operate and maintain the infrastructure, expand their coverage and upgrade service delivery to meet current social and environmental expectations, are huge. Yet, most systems are...

Dramatic events, such as the earthquake that struck China’s Sichuan Province in 2008 and the devastation caused by Hurricane Katrina in the United States in 2005, have brought the financial management of catastrophic risks once again to the forefront of the public policy agenda globally. To...