Innovation means change. In a case of food and agriculture, it can be the application of new proposals for raw material processing technology, packaging of products, new food additives, and new agricultural technologies. Innovation may lead to reducing or preventing adverse changes caused by...

Consumers are becoming increasingly more informed about food systems and are interested not only in healthy, safe, and tasty food but also sustainable production, animal welfare, climate changes, and food waste. Consumers are also more focused on changing their lifestyle related to improved...

Based on a first-hand account, this paper offers evidence on corrupt price setting and price adjustment mechanisms that were illegally employed under the Soviet planning and rationing regime in the USSR. The evidence is anecdotal, and is based on personal experience during the years 1960–1971...

The article discusses issues in international taxation of firms. Particular stress is put on efficiency considerations. A concrete proposal for efficient cross-boarder taxation is made.

The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...

The effects of the CAP payments on indirectly generated non-farm jobs in small and medium-sized enterprises (SMEs) are central to job creation. This chapter examines whether there are differences in these effects according to business location (rural or urban), the agricultural supply chain, and...

The article compares efficiency properties of the residence principle and the source principle, respectively, in international business taxation.

Grocery retailing was, and is still often considered to be a prevailing domestic economic activity. Trends, however, are changing. In the meantime, an internationalization of grocery retailing, which took off at least 40 years ago allowed for the development of a coexistence of both domestic and...

Emerging and developing states are home to powerful corporations capable of deploying economic activities on a global scale. But such corporations have to date been largely overlooked in the field of business and human rights. Treatment of such corporations has typically been in the context of...

Dieser Beitrag setzt sich aus einer gesellschaftswissenschaftlichen Perspektive mit dem Phänomen "Internationale Konzerne" auseinander. Dabei wird auf die (potentiellen) betriebswirtschaftlichen und volkswirtschaftlichen Vor- und Nachteile sowie Chancen und Risiken dieser Organisationsform...