Ökonomische Argumente werden auch für Juristen immer wichtiger. Dieses Lehrbuch soll Juristen mit ökonomischen Methoden vertraut machen, um ihnen ein besseres Verständnis dieser Argumente zu geben. Es richtet sich dabei sowohl an Studierende als auch an Wissenschaftler und Praktiker. Für...

Income Tax and National Insurance are now sufficiently similar that merging them appears to be a plausible option, yet still sufficiently different that integration raises significant difficulties. This paper surveys the potential benefits of integration – increased transparency and reduced...

The rules demarcating debt and equity for tax purposes differ across countries, hence the possibility that a hybrid instrument is treated as equity in one country and debt in another and that a ?rm with foreign investment can combine tax favored dividend income in the home country and tax...