Ähnlich wie heute drehte sich der Diskurs zu den öffentlichen Finanzen vor einem halben Jahrhundert um unzureichende Investitionen, steigende Zinsausgaben sowie den Sinn und Zweck von Haushaltsdefiziten. Nach den Zeiten des "Wirtschaftswunders" in den 1950er und 1960er Jahren, in denen die...

This study investigates the impact of tax revenue on economic growth in the context of increasing trade openness in developing countries by using the data of 29 developing countries with accelerating economic growth during the period 2000-2020. This study further applies the Fixed Effect Model...

Tax risk has the potential to have far-reaching economic consequences, including the effect on late audit reports. This study aims to empirically investigate the effect of tax risk on audit report lag. This study took a quantitative approach. Companies listed on the Indonesia Stock Exchange...

The economic consequences of the war in Ukraine are taking a toll on goods prices in Germany and elsewhere. Prices on energy inputs to production, heating and mobility have risen sharply as well as food prices. As a possible policy response to these rising prices, the reduction of the VAT to...

Steuern auf ungesunde Lebensmittel, zum Beispiel zuckergesüßte Getränke, sollen Verbraucher*innen einen Anreiz geben, sich gesünder zu ernähren. Im Fokus dieser Politik stehen besonders Menschen mit niedriger Selbstkontrolle, die ihren Zuckerkonsum weniger unter Kontrolle haben. Dieser...

A long Utilitarian tradition has the ideal of equal regard for all individuals, both those now living and those yet to be born. The literature formalizes this ideal as asking for a preference relation on the space of infinite utility streams that is complete, transitive, invariant to finite...