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Intro -- Kapitel 1: Einführung -- Kapitel 2: Steuergegenstand -- Kapitel 3: Lieferung -- Kapitel 4: Sonstige Leistung -- Kapitel 5: Werklieferung - Werkleistung -- Kapitel 6: Unternehmer - Unternehmen -- Kapitel 7: Unentgeltliche Wertabgaben -- Kapitel 8: Steuerbefreiungen bei Lieferungen und...
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What is the optimal size of expert committees? To address this question, I present a model of a committee of experts with career concerns. Each expert may observe an argument about the state of the world and is unsure about the arguments soundness. Experts may remain silent or compete for the...
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We propose a signaling model in which the central bank and firms receive information on cost-push shocks independently from each other. If the firms’ signals are rather unlikely to be informative, central banks should remain silent about their own private signals. If, however, firms are...
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We introduce the notion of verifiable information into a model of sequential debate among experts who are motivated by career concerns. We show that self-censorship may hamper the efficiency of information aggregation, as experts withhold evidence contradicting the conventional wisdom. In this...
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