It is often argued that even if optimal ex-post, settlement dilutes deterrence ex-ante. We analyze the interest for the tax authority of committing, ex-ante, to a settlement strategy. We show that to commit to the use of settlements is ex-ante optimal when the tax authority receives signals that...

Enforcement der Rechnungslegung -- Internationalisierung der Kapitalmärkte und Harmonisierung der kapitalmarktorientierten Rechnungslegung -- Konzeptionsmodelle für die internationale Koordinierung nationaler Enforcement-Aktivitäten -- Deutsche Prüfstelle für Rechnungslegung (DPR) --...

The adoption of the United Nations Guiding Principles on Business and Human Rights in 2011 marked a watershed moment, establishing the first global standards for preventing human rights abuses by business. In light of this paradigm shift, The Business and Human Rights Landscape offers the most...

We use a stylized model to show that, if transfers to the poor are founded on a security argument, there is a negative trade-off between law enforcement expenditures and criminality. In contrast, if transfers are based on altruism, the correlation between the same variables may appear positive....

1. Einleitung -- 2. Eine kurze Geschichte von Law and Economics -- 3. Die Methode des Fokalen Punktes -- 4. Sequentielle Spiele und First-Mover Advantage -- 5. Soziale Normen und das Recht -- 6. Recht, Politik, Korruption -- 7. Rationalität, Recht, Legitimität -- 8. Lose Enden -- 9.