The German Environmental Liability Law (ELL) of 1991 has introduced far-reaching civil liability for environmental damages with the aim to increase firms? efforts to prevent accidents. Previous studies find poor evidence that this goal has actually been achieved. One and a half decades after the...

Als Steuerbelastungsindikator findet die Konzernsteuerquote trotz ihrer methodischen Schwächen zunehmend Verbreitung. Aus steuerlicher Sicht stellt sich die Frage, ob die quantitative Messung der vollständigen und realitätsnahen unternehmerischen Steuerbelastung mit Hilfe der...

This paper empirically investigates and theoretically reflects on the generality of the "stylized facts" discussed in business cycle analysis. Using OECD data for 1960 - 2010, the duration of business cycles as well as three models capturing core macroeconomic relations are estimated: based on...

It is sometimes pointed out that economic research is prone to move in cycles and react to particular events such as crises and recessions. The present paper analyses this issue through a quantitative analysis by answering two closely related research questions: (1) whether or not there are...

Purpose: To reduce the subjective prejudice and uncertainty in evaluating product quality. Design/methodology/approach: AHP method is used to analyze the structure of product quality evaluation problem and determine weights for evaluation criteria. After structure judge matrix, sequencing...

Abstract Mittels Gentests lassen sich Erkrankungsrisiken frühzeitig erkennen. Arbeitnehmenden bieten sie die Chance, eigene Krankheiten zu vermeiden, und Unternehmen die Möglichkeit, ihre krankheitsbedingten Kosten zu verringern. Der technische Aufwand und die Kosten für Gentests sind in den...

We test potential social costs of educational inequality by analysing the influence of spatial and social segregation on educational achievements. In particular, based on recent PISA data sets from the UK and Germany, we investigate whether good neighbourhoods with a relatively high stock of...

Internalizing market transactions has been seen by New Institutional Economics (NIE) as a means of over-coming transaction costs. Several specific theories have been put forward as to how the presence of such costs (variously defined), or other institutional factors, motivates firms to...