Der Staat greift auf vielfältige Weise in das Wirtschaftsgeschehen ein. In dem vorliegenden Standardwerk der Finanzwissenschaft geht es um die Grundlagen für die Analyse der Ursachen und Wirkungen staatlicher Entscheidungen in verschiedenen Bereichen ökonomischer Aktivität. Im Vordergrund...

The article deals with the treatment of the government in the new version of the European System of Accounts (ESA 1995). lt shows the sectorization, the definition of government revenues and expenditures, and the recording of government transactions in the generation, distribution and use of...

Official national accounts don't show the extent of the shadow economy. Therefore some estimation work is necessary. The paper classifies its methods. Since Schneider published several results for Germany, the paper centers on the estemating methods of his work. Looking in detail the currency...