Dieser Aufsatz geht aus einer wirtschaftsethischen Perspektive der Frage nach, inwiefern es einen Ressourcenfluch gibt und mit Hilfe welcher institutionellen Vorkehrungen gegenwärtig versucht wird, armen Staaten, die über reiche Rohstoffvorkommen verfügen, eine nachhaltige Entwicklung zu...

We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries. Firms can either become multinationals, i.e., they...

International taxation rules for multi- national enterprises (MNEs) prescribe that international prices for goods and services between different subsidiaries – and therefore incomes of these subsidiaries - must be comparable to those set between independent international firms for the purpose...

We study the impact of transfer pricing rules on sales prices, firms’ organizational structure, and consumers’ utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries. Firms can either become multinationals, i.e., they...

International taxation rules for multi-national enterprises (MNEs) prescribe that international prices for goods and services of different subsidiaries—and therefore incomes of these subsidiaries—must be comparable to those set between independent international firms for the...

We study the impact of transfer pricing rules on sales prices, firms' organizational structure, and consumers' utility within a two-country monopolistic competition model featuring source-based profit taxes that differ across countries. Firms can either become multinationals, i.e., they serve...

This paper analyzes MIF efforts to improve inadequate training institutions and emphasize the basic importance of updating management and worker skills in SMEs in Latin America