Advance pricing agreements (APAs) determine transfer prices for intra-firm transactions in advance. This paper interprets these contracts as a means to overcome a hold-up problem that occurs because governments cannot commit to non-excessive future tax rates. In addition, with private...

Advance pricing agreements (APAs) determine transfer prices for intra-fi?rm transactions in advance. This paper interprets these contracts as a means to overcome a hold-up problem that occurs because governments cannot commit to non-excessive future tax rates. In addition, with private...

FiFo-CPE Discussion Papers Finanzwissenschaftliche Diskussionsbeiträge Discussion Paper No. 08-3 Politicians’ outside earnings and electoral competition Johannes Becker, Andreas Peichl und Johannes Rincke 2008 Finanzwissenschaftliches Forschungsinstitut an der...

Purpose – In recent years, the number of freelancers has increased considerably, especially in the IT and the media sectors. Additionally, the discussion around employability has intensified because of its relevance for employees in meeting labour market demands. Employability is especially...

Education decisions determine a great part of future income. This paper argues that if education is financed by parents' current income a lump-sum tax reduces inequality if all parents have strict investment incentives. However, if some parents are indifferent there is a possible decrease in the...