Die erfolgreiche Realisierung einer konzerninternen Umstrukturierung wird durch die GrESt gefährdet, sobald eine Grundstücksübertragung oder ein share deal beabsichtigt wird. Der steuerlichen Belastung steht kein Mittelzufluss gegenüber, weshalb das Vorhaben an der Leistungsfähigkeit...

Differences in college enrollment between poor and rich are striking in Latin America. Explanations such as differences in college preparedness and credit constraints have been advanced. An alternative explanation could be differences in information sets between poor and rich, for example, about...

This study examines how the level of financial development in a community affects households' decisions over how remittance income is spent. My findings suggest that in communities without banks remittances are more likely to be used for productive investments or to purchase assets. Increasing...