Die Steuerreform 2000 brachte in Österreich auch Neuerungen im Bereich der Unternehmensbesteuerung. Aus steuersystematischer Sicht ist insbesondere die Einführung der Zinsbereinigung des Eigenkapitalzuwachses zu erwähnen. Ausgehend von einer Bestandsaufnahme zur gegenwärtigen...

This study examines the impact of globalisation on inclusive human development in 51 African countries for the period 1996-2011 with particular emphasis on income levels (low income versus middle income), legal origins (English common law versus French civil law), resource wealth (oil-rich...

This study assesses how information diffusion dampens the adverse effect of market power on the price and quantity of loans provided by a panel of 162 banks from 39 African countries for the period 2001-2011. The empirical evidence is based on three endogenity-robust estimation techniques,...

This paper assesses the effect of political institutions on stock market performance in 14 African countries for which stock market data is available for the period 1990-2010. The estimation technique used is a Two-Stage-Least Squares Instrumental Variable methodology. Political regime channels...

The contribution of African researchers to knowledge by means of scientific publications is low compared to other regions of the world. This paper presents an argument in favour of PhD by Publication as a tool for innovation and technology transfer. Building on the literature on the key role of...