This report inspects the reproducibility of a study by Dizon-Ross and Jayachandran (2023), which focused on differences in parents' spending on their daughters relative to sons on a large sample of 6,673 observations in 1,084 households in Uganda. The original study found that the willingness to...

Standard consumption models assume a notional consumption flow that does not distinguish between nondurable and durable consumption. Such notional-consumption models generate notional marginal propensities to consume (MPC). By contrast, empirical work and policy discussions often highlight...

There are many studies on the determinants of visitor spending at sport events. However, few studiesinvestigate the effect of satisfaction on spending and even fewer relate this to visitor expectations. Thepresent study examines the case of the World Ski Championships 2015 which were held in...

Mit § 4k EStG wurden Regelungen zur Bekämpfung hybrider Gestaltungen eingeführt. Dabei sind viele wesentliche Fragen unbeantwortet geblieben. Virginia Lepsien untersucht die Auslegungsfragen des § 4k EStG und hinterfragt kritisch, ob der Gesetzgeber mit dieser Rechtsnorm sein ursprüngliches...

Introduction -- Why money matters -- Financial reporting and analysis -- The big picture -- How unions raise money : Union dues and other member-based income -- The Unions' balance sheets -- The income statement : revenues -- Disbursements -- Financial performance -- Union membership and...