This article deals with fundamental and topical problems of taxation policy, viewing the subject from both a German and an international perspective. Traditional income tax regimes in developed countries with their progressive tax rates are still based upon the redistributive philosophy which...

New trends in global economy require greater capacity of the agricultural workforce. In order improve agricultural productivity it is needed to increase the level of human capital of the agrarian population. Human capital is accumulatedknowledge, created in the long term process of human...

Aktuellen Beobachtungen im deutschen Lebensmitteleinzelhandel (LEH) zufolge treten die Handelsunternehmen mit der Einführung von Premiumhandelsmarken bzw. Genusshandels-marken (als sehr jungen Premiumhandelsmarkentyp) in direkte Konkurrenz zu entsprechen-den Herstellermarken und stellen Themen...

The paper deals with margins of entrepreneurship where small business owners are almost working ontheir own having no or just a few employees and where one can find also people working with lowreturns and having firms without stability or prosperous dynamics. However, even the area...

Flexible Wissensarbeit in Form hoch qualifizierter selbständiger Beschäftigung stellt in derBundesrepublik einen relativ neuen Erwerbstypus dar, der im Dienstleistungssektor aufExpansionskurs ist. Der Beitrag stellt zentrale Ergebnisse einer empirischen Untersuchungim exemplarischen Feld...