The paper discusses the availability tax grouping among EU countries as well as benefits and costs of this tax incentive. Article focuses on Poland, where real usage of this tax management tool is analysed. Grounds for its (low) popularity are investigated. Analysis was made primarily based on...

Aim: In the context of climate change this paper explores the value of models for evaluating energy costs by considering energy accounting and externalities instead of capitalistic economics. Research methods: We test the hypothesis that the conventional economic model of the energy market can...

Die Risiken der Rohstoffversorgung haben sich für die deutsche Industrie in den letzten Jahren erhöht. Vor allem politische Versorgungsrisiken sind deutlich angestiegen, während Preisrisiken tendenziell abgenommen haben. Besonders groß war der Risikozuwachs bei Rohstoffen, die für...

This paper estimates a stochastic production frontier, to investigate whether municipalities covered by oil royalties in the last decade have reduced their tax effort in Brazil. The issue is relevant to the prospect of a substantial increase in these revenues and the new rules for distribution...

I examine a policy-making game among countries that must choose both a policy instrument (e.g., a tax or a quota) and its intensity (i.e., the tax rate or the quota level) to price pollution. When countries price pollution non-cooperatively, they not only set the intensity inefficiently, they...

Taking rational decisions in a company, both current and strategic, requires knowing and taking into consideration the external conditions of the conducted activity. The accuracy of decisions made, as well as the ability to adjust to a changing external environment determines not only the...