In the discussion on reforming the local business tax, little attention has been payed until now to the cash flow tax, although this tax opens up interesting perspectives and has been intensively discussed in tax theory.) For this reason we want to examine the suitablilty of the cash-flow tax...

Ausgehend von den institutionellen Grundlagen des JI-Konzeptes wird in diesem Aufsatz das Optimalverhalten der Jl-Parteien unter alternativen Regimebedingungen untersucht. Es wird zwischen staatlichen und privaten Investoren und zwischen dem gebundenen und dem ungebundenen Land (Vor-reiter)...

We investigate the systematic intergenerational discounting of climate policy on basis of the neo-classical benefit-cost analysis. Reference point is the Ramsey-rule which results from optimal growth theory. The agents live infinitely long. This signifies that intergenerational comparisons do...