Zusammenfassung Es wird ein Argument betrachtet, dass es indirekt hilfreich sein könnte, bei der Armutsbekämpfung in Entwicklungsländern private Unternehmen als „corporate citizens“ für die Reduktion von Korruption zu gewinnen. Es stellt sich heraus, dass dieses Argument auf einer Reihe...

Summary In the present paper, I analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to...

In the present paper, 1 analyse the competitive behaviour of benevolent governments in the presence of (capital) income tax evasion when information exchange is not possible. My approach is to introduce a cost of evasion function into an otherwise standard tax competition model and to explore...

Using a new panel data set comprising publication and appointment data for 889 German academic economists over a quarter of a century, we confirm the familiar hypothesis that publications are important for professorial appointments, but find only a small negative effect of appointments on...