Die gegenwärtige Einkommensbesteuerung wird vielfach mit dem Schlagwort ""Steuerchaos"" charakterisiert. Vor diesem Hintergrund drängt sich die Notwendigkeit einer Neuorientierung auf. In diesem Band werden, ausgehend von den Problemen der Einkommensbesteuerung, konsumorientierte Steuersysteme...

This paper provides a framework to evaluate human life based on civil court decisions on damages for pain and suffering. Using judgements from Germany and Austria over the last 25 years, we calculate an average Value of Damages for Pain and Suffering (VDPS) of about EUR 1.79 millions, with a...

This paper investigates firm survival in professional football, arguing that the relegation and promotion system in football leagues is very similar to firm exits and entries in traditional goods and service markets. Empirically, we use a dataset containing information on how long football teams...

This paper assesses the role of distance in professional team sports, taking the example of football (soccer). We argue that a team’s performance in terms of scored and conceded goals decreases with the distance to the foreign playing venue. To test this hypothesis empirically, we investigate...

This paper assesses the role of distance in professional team sports, taking the example of football (soccer). We argue that a team's performance in terms of scored and conceded goals decreases with the distance to the foreign playing venue. To test this hypothesis empirically, we investigate...