According to economic theory, there are no strong reasons to tax (or to subsidise) residential moves, although low levels of taxation may be potentially justified to deal with the presence of externalities and economic stability. This is in contrast to practise in most countries where...

Research papers in empirical finance and financial econometrics are among the most widely cited, downloaded and viewed articles in the discipline of Finance. The special issue presents several papers by leading scholars in the field on “Recent Developments in Financial Economics and...

This paper examines the practical usefulness of two new journal performance metrics, namely the Eigenfactor score, which may be interpreted as measuring “Journal Influence”, and the Article Influence score, using the Thomson Reuters ISI Web of Science (hereafter ISI) data for 2009 for the...

Experts possess knowledge and information that are not publicly available. The paper is concerned with forecasting academic journal quality and research impact using a survey of international experts from a national project on ranking academic finance journals in Taiwan. A comparison is made...

This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.

In Deutschland und Europa setzen immer mehr Unternehmen Maßnahmen zur 'sexuellen Orientierung', zumeist im Rahmen von aktuell an Bedeutung gewinnenden Diversity Management-Ansätzen. Vor diesem Hintergrund gibt der Artikel einen strukturierten Überblick über den Stand der Personalforschung in...

This paper aims to review recent academic books on general e-HRM. Mapping major academic responsibilities, books on researching, teaching and also practicing e-HRM are reviewed. To this end, brief outlines of the current states of researching, teaching and practicing e-HRM are given and books...

Ziel des vorliegenden Arbeitsberichts war es, einen systematischen Literaturüberblick zur Verwendung der DEA im Bereich Abfallwirtschaft zu geben.