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...

R & D function / F. Frattini, V. Lazzarotti and R. Manzini -- R & D projects / F. Frattini and D. Chiaroni -- R & D people / A. Di Minin and A. Piccaluga -- R & D and financial investors / A. Grandi, B.H. Hall and R. Oriani -- R & D information / S. Morricone and R. Oriani -- Technology platform...