Für den Regelungszweck der Erbteilung sieht das Erbrecht alternativ das Eintreten der gesetzlichen Erbfolge oder die gewillkürte Erbfolge (z.B. in Form eines Testaments) durch den Erblasser vor. In allen Anwendungsfällen, in denen der Erblasser hinsichtlich der erbfallbedingten Zuteilung...

This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet...

The current obesity crisis in the United States is generating numerous alternative policy options for combating the problem. One alternative that has been widely proposed is an excise or sales tax on sugar-sweetened non-alcoholic beverages. This literature started out within a very simple...

The report presents data on international oil production, demand, imports, exports, and stocks. The report has four sections. Section 1 contains time series data on world oil production, and on oil demand and stocks in the Organization for Economic Cooperation and Development (OECD). This...

This report presents data on international oil production, demand, imports, exports, and stocks. The report has four sections. Section 1 contains time series data on world oil production, and on oil demand and stocks in the Organization for Economic Cooperation and Development (OECD). This...

Female entrepreneurship is growing (OECD, 2000) with some estimates that this growth exceeds that of most economies around the world (Carter & Williams, 2005). In a forty-one country study, females comprise 36% of all entrepreneurs (Reynolds et al. 2004), with the percentage of female...

Summary. Controversies over “national champions” in Europe raise the question of where exactly is “home” for a modern corporation. This survey of Europe’s 100 largest listed companies shows that their home market is increasingly Europe as a whole rather than any particular country...

Summary. Controversies over “national champions” in Europe raise the question of where exactly is “home” for a modern corporation. This survey of Europe’s 100 largest listed companies shows that their home market is increasingly Europe as a whole rather than any particular country...