Due to the rapid increase of wind and photovoltaic generation, flexible storage applications become more important. Electric vehicles are supposed as one option to fill the gap between a fixed energy demand and a stochastic feed in from fluctuating energy sources. But the charging loads will...

Our research is motivated by the Corn Products vs Arkansas Best Supreme court decisions that brought on the controversy of the tax treatment of gains and losses from futures hedging. The usefulness of a futures contract as risk management tool depends on the tax code. In this paper we address...

Our research is motivated by the Corn Products vs. Arkansas Best Supreme Court decisions that pitched the controversy of the tax treatment of gains and losses from futures hedging. The use of futures contracts as risk management tools depends on the tax code. In this paper we address...