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The essays of the book are contributions to the game theoretic analysis of the State. Two of the essays develop further the analysis of political accountability. Political accountability is the study of how the behavior of politicians is shaped by the prospect of reelections. The essays in this...
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an einer Gewinnbesteuerung der Unternehmen fest. Die Folge ist eine nur bedingt mögliche Durchsetzung des eigenen …
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unilateral profit splitting and is suggested by the application of Shapley value theory to the fair and equitable division of …
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The employment of capital is rival in nature. Small countries do not benefit from taxing its employment. By contrast, the use of digital services is non-rival and small countries do benefit from taxing expenditures on such services. In fact, some countries have already decided to tax digital...
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