Der sogenannten Mainstream-Ökonomie wird vorgeworfen, ihren Methoden liege ein zu einfaches Menschenbild zugrunde, sie sei geschichtsvergessen, und sie habe nicht rechtzeitig vor der Finanzkrise gewarnt. Wirtschaftswissenschaftler verschiedener Richtungen debattieren hier darüber, was...

Abstract: The recently elected French President Emmanuel Macron as well as the European Commission propose to create a common budget for the Eurozone both as a financing device for infrastructure investment and as a macroeconomic stabilization instrument. Such a reform could, in principle, be...

Summary Forward-looking measures like the well-known effective marginal tax rate developed by King and Fullerton (1984) rely strongly on standardized assumptions on the effective use of depreciation deductions. This paper derives a method of assessing these assumptions empirically and of...

type="main" xml:id="twec12143-abs-0001" <title type="main">Abstract</title> <p>If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries...</p>