The outbreak of COVID-19 has become a worldwide concern for consumers, businesses, and public policy makers. Social distancing is now a top consideration for consumers when deciding where and how to shop, which reduces their willingness to shop in physical stores with others who may carry the...

Ziel des Beitrags ist eine Beantwortung der Frage, welche der verschiedenen, miteinander in Wettstreit stehenden Motivationen die US-amerikanische Nahrungsmittelhilfepolitik in der Realität geformt hat und inwieweit sich Zielvorstellung und Motivation im Zeitablauf verändert haben. Wichtigstes...

Prior studies on the relation between corporate taxes and future macroeconomic growth present contradictory evidence. We argue this mixed evidence is at least partly due to the use of statutory corporate tax rates which ignore the complexity of tax exemptions, tax deductions, tax enforcement and...

Prior studies on the relation between corporate taxes and future macroeconomic growth present contradictory evidence. We argue this mixed evidence is at least partly due to the use of statutory corporate tax rates which ignore the complexity of tax exemptions, tax deductions, tax enforcement and...