This thesis was written by Christian Beermann while he was a research assistant at the Center for Economic Studies (CES) at the University of Munich. It was completed in December 2014 and accepted as a doctoral thesis by the Department of Economics at the University of Munich in May 2015. The...

This dissertation was written by Johannes Pfeiffer while he was working with the ifo Institute for Economic Research. It was completed in November 2016 and accepted as a doctoral thesis by the department of economics of the University Regensburg in December 2016. The thesis studies unintended...

AFRIKAANSE OPSOMMING: Franchise besighede is ʼn alledaagse verskynsel in die Suid-Afrikaanse en Internasionalebesigheidswêreld. Ingevolge afdeling 12(2)(c) van Regulasie 287 van die PetroleumProdukte Wet No. 120 van 1977 word ʼn groothandelaar van petroleum produkte verbiedom ʼn...

This study investigated whether the way in which dividends are taxed in SouthAfrica, with the introduction of Secondary Tax on Companies (STC) in 1993,together with the extensive piece of legislation which incorporates dividends, hasa negative impact on the total amount of dividends paid by...

This dissertation contains three essays. The first essay examines the response of equity values to the announcement of a decrease in the capital gains tax rate. The Taxpayer Relief Act of 1997 reduced the long-term capital gains tax rate. News of this rate reduction reached investors in late...