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einkommensteuerliche Behandlung von Währungsgewinnen und -verlusten geschaffen. In Deutschland ist dieser Bereich der Besteuerung im …
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in two major jurisdictions: the United States and Germany. While U.S. tax scholarship is dominated by "legal realism …
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We present a proof-of-concept analysis of the measurement of the health damage of ozone (O3) produced from nitrogen oxides (NOx = NO + NO2) emitted by individual large point sources in the eastern United States. We use a regional atmospheric model of the eastern United States, the Comprehensive...
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This paper develops a general equilibrium model to measure welfare effects of taxes for correcting environmental externalities caused by domestic trade, focusing on exter- nalities that arise through exports. Externalities from exports come from a number of sources. Domestically owned ships,...
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