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

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...

Using the framework of a dynamic intertemporal optimization model of an open economy, it is shown that the long-run investment-saving correlation follows directly from the economy’s dynamic budget constraint and this does not depend on the degree of international capital mobility. Therefore,...

Dieser Beitrag gibt einen Überblick über den Themenkomplex "Investitionen" aus gesellschaftswissenschaftlicher Sicht. Besonderes Augenmerk liegt dabei auf der staatlichen Investitionspolitik: Der Staat kann selbst als Investor auftreten. Zudem kann der Staat versuchen,...

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...

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...

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...