Ist eine Polarisierung der Einkommen von Selbständigen festzustellen? Wie hat sich damit die Einkommensverteilung insgesamt und wie haben sich hohe Einkommen von Selbständigen und abhängig Beschäftigten seit den neunziger Jahren entwickelt? Das sind die zentralen Fragen, die wir in diesem...

German and United States data from the Luxembourg Income Study are used to compare the relative economic well-being of Germans and Americans in the 1980s. In our analysis we use both official equivalence scales and consumption-based country-specific equivalence scales developed for Germany and...

The Annual Congress of the German Economic Association has become one of the largest national meetings of professional economists. The papers contributed at the Congress undergo a rigorous and competitive selection procedure where only about one half of all submissions are accepted for...

We set up a simple two-country model of tax competition where firms with different productivity decide in which location to produce and sell output. In this model, a unique, asymmetric Nash equilibrium is shown to exist, provided that countries are sufficiently different with respect to their...

This paper investigates the macroeconomic and welfare effects of an anticipated future switch from destination- to origin-based commodity taxation. We set up an intertemporal representative-agent model of an open economy and study especially consumption, investment, and trade-balance responses...

We evaluate the incentives for strategic commodity tax-setting under destination and origin regimes when competition is imperfect and commodity taxes must be used to finance the government budget. Different cases of international duopoly are compared, where firms compete over quantities or...

We use a simple framework where firms in two countries serve their respective domestic markets and a world market to analyse under which conditions cost-reducing mergers will be beneficial for the merging firms, the home country, and the world as a whole. For a national merger, the policies...

In der Fachstudie wurden verschiedene XML-Datenbanken verglichen. Dabei wurden sowohl native als auch \"XML-enabled\" Datenbanken betrachtet. Um einen objektiven Vergleich zu erreichen wurden verschiedene Kriterien ausgearbeitet und geprüft inwiefern diese von den getesteten Datenbanken...

Recent work has started to analyze the choice of international commodity tax base under conditions of imperfect competition. This paper focuses on the effects of changing levels of trade barriers in a model where firms engage in duopoly competition and governments set commodity taxes...