The tax burden on investment or companies is an important factor for the attractiveness of a country or a region. In particular, business location and investment decisions are influenced by the relative tax burdens encountered in different regions. This study presents estimates of the effective...

"Analyzes the reaction of existing and former socialist countries to neoliberalism. Examines economic transitions in agriculture and the reconfiguration of socialism in Russia, China, Nicaragua, and Cuba"--Provided by publisher

This paper presents the results of a doctoral study within the program “Biodiversity and Society” of the Graduate School of Social Sciences at the Georg-August University, Göttingen. Food safety and organic consumption are key concepts of the study, focussing on the current situation in the...

This paper presents and compares several time-series models for returns of broadbased stock indices. These models nest a nonlinear asymmetric GARCH (NGARCH) model as a special case. Some of these models are empirically motivated ad-hoc specifications others are derived from a representative...

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent...

The study provides evidence for the rationale of wage rigidity in Germany compared to the United States. Based on a survey of 801 firms, we extend the study of Campbell and Kanlani (1997, this journal) by using more thorough econometric methods, for example, and find strong support for...