The RCEP agreement, signed between ASEAN+3, New Zealand and Australia, forms the largest trade bloc in history, and will likely change the gravity of trade more towards Asia. This will pose large implications for its members that, due to economic and trade diversities, may not incur all economic...

In this article I selectively survey the economic history literature on the rise of regulation in America during the Progressive Era with the goal of identifying how this literature is informed by Austrian economic theory, and how Austrian theory might contribute to our understanding of the...

Since the end of inheritance and gift tax in 2008, there has been hardly any data on the distribution and volume of inheritances in Austria. Voluntary household surveys capture past inheritances, but there is a lack of current values as well as forecasts on the future development of...

Reduziert eine IFRS-Umstellung die Informationsdefizite der Fremdkapitalgeber und somit auch die Risikoprämie von Unternehmensanleihen? Entgegen bisherigen empirischen Untersuchungen betrachten wir den Zusammenhang zwischen Offenlegung und Kapitalkosten für Fremdfinanzierung. Folglich...