Ziel dieser Studie ist es, für die 28 EU-Staaten sowie die Schweiz, Norwegen, Republik Mazedonien, Türkei, USA, Kanada und Japan effektive Steuersätze zu ermitteln. Dabei stützt sich die Berechnung der inländischen und grenzüberschreitenden marginalen und durchschnittlichen...

This chapter reviews empirical studies on the characteristics of initial coin offerings (ICO) and determinants of ICO success. This chapter contributes to the literature by providing a discussion on all key elements in a full-cycle ICO and conducts comprehensive literature review of the common...

Around 60% of internationally traded gas is shipped through pipelines. In Europe alone, there are around twenty cross-border gas transmission pipelines and new pipelines continue to be proposed. Yet, proposed pipelines often do not make it past the planning stage. Existing research has been...

The single market is one of the greatest achievements of the European Union. The restrictions on trade and free competition between Member States have been progressively eliminated, which has led to an increase in the standard of living.The Treaty establishing the European Economic Community was...

With the rise of strategic outsourcing, the distribution of skills and competences between partners grows increasingly uneven. This misalignment reflects the complex distribution of responsibilities under outsourcing arrangements. Because each firm in an outsourcing arrangement may have to...

European broadband markets have developed in the last decade under an unbundling regulation that assumed that straight facilities-based entry was not feasible, and that the only way to reach full competition was for services-based providers to gradually climb a “ladder of investment.” In...

The problem for the European NewSpace ecosystem is that it is tied to traditional policy and regulatory frameworks which do not support emancipated entrepreneurship, thus serving as a barrier for entrepreneurs to easily venture into new markets and acquire new customers within the NewSpace...

European municipalities, eager to increase the use of environmentally friendly forms of public transportation, offered bicycle sharing programs as adjuncts to their public transportation systems. This case focuses on the bicycle sharing systems in three mid-sized European cities: Mainz, Germany,...