Under current U.S. law, taxpayers can deduct up to 100 percent of their state income taxes from their adjusted gross income when calculating their federal income taxes. As a result, Iowans currently pay approximately $251 million less to the federal government than they would otherwise pay....

The twenty-two papers collected in this volume illustrate the itinerary of Henry Tulkens, an applied theorist, on the occasion of his retirement from teaching. The collection is structured in four parts: I. Decentralized resource allocation processes for public and private goods - II....

It is well known by now that population ageing threatens the sustainability of fiscal policies in many countries. Although a number of policy options are available to address the problem, the uncertainty surrounding the future development of the population complicates matters. This paper...

It is well known by now that population ageing threatens the sustainability of fiscal policies in many countries. Although a number of policy options are available to address the problem, the uncertainty surrounding the future development of the population complicates matters. This paper...

The institutional governance approach sees national economies embedded in a bundle of non-market types of coordination (e.g. corporate hierarchies, networks, associations and the state). Governance oriented research explores configurations of governance types in sectoral, regional and national...

This dissertation analysis the consequences of interjurisdictional competition for a mobile tax base for the efficiency of the public sector and the growth potential of a jurisdiction.

Already before the EU Directive 96/92/EG was passed in 1996, some countries in the EU had started their liberalisation process for energy markets. So, in 1991, Norway established a national power market that in 1996 turned into the multinational power exchange Nord Pool, including all Nordic...

Diese Diplomarbeit beschäftigt sich mit der Frage, ob die private Bereitstellung öffentlicher Güter subventioniert werden sollte. Insbesondere wird hier auf Spenden an Organisationen eingegangen, die einen wohltätigen Zweck verfolgen. Diese stellen eine Ergänzung zum öffentlichen...

Die Kreditratingbranche (KRB) wird von zwei Kreditratingagenturen (KRA) dominiert, Moody’s und Standard&Poors (S&P). Sie haben einen Marktanteil von ungefähr 80% und zusammen mit Fitch vereinen sie in etwa 95%. Obwohl das Scheitern in einer zuverlässigen Kreditrisikoabschätzung in...

Die vorgelegte Diplomarbeit setzt sich mit verschiedenen theoretischen Modellen der Steuerhinterziehung auseinander. Am Beginn der Arbeit wird das Hauptaugenmerk auf die Einkommensteuerhinterziehung eines Individuums, z.B. eines Finanzleiters gelegt, wobei dies als Entscheidung unter...