Das deutsche und chinesische Arbeits- und Steuerrecht Dieses Buch mit der Darstellung des deutschen und chinesischen Arbeits- und Steuerrechts wird dem Leser zum besseren Verständnis und als Hilfe zur Verständigung in deutscher, englischer, chinesischer und mit der aktualisierten 2. Auflage...

The labor force participation rates of older men in Taiwan have dropped substantially over the last decade. Previous studies show that the implementation of the National Health Insurance (NHI) program in 1995 accounts for a decline in female labor force participation. In this paper, we use the...

This paper attempts to analyze corporate tax evasion in a principal-agent framework. We assume that the firm's profit is positively related to managerial effort and that the executive compensation is profit-based. In addition, we consider the situation where the manager might underreport the...

Yamanaka Hyouemon family who was one of Omi-Hino Merchants established the first and second branches in the Gotenba area located at the foot of Mt. Fuji in the Edo period. Focusing on the licenses to brew and the bookkeeping, this paper examines the business activities of the second Gotenba...