This paper empirically analyses the motives underlying progress in implementing multilateral tax transparency standards. The results point to the protection of domestic special interests as a potential motive behind slower and less rigorous implementation. In particular, jurisdictions with a...

Diese Doktorarbeit verdeutlicht, dass die internationale Besteuerung von Kapitaleinkommen in unserer globalisierten Welt eine Herausforderung für Regierungen ist. Haushalte halten ein beträchtiges Vermögen im Ausland, insbesondere in der Schweiz. Länder halten an ihrer nationalen...

We study the welfare effects of non-binding advance price announcements. Applying a differentiated Bertrand model with horizontal products and asymmetric information, we find that such announcements can help firms to gain information on each other thereby allowing them to achieve higher profits....