Nachhaltigkeitsfragen in der Agrar- und Ernährungswirtschaft haben in den letzten Jahrzehnten an Bedeutung gewonnen. Neben vielfältigen Umweltproblemen rücken für agrarwirtschaftliche Lieferketten immer stärker auch Menschenrechtsprobleme in den Fokus der Diskussion. Unternehmen stehen...

Many countries worldwide face significant miss reporting in tax declarations. Miss reporting leads to undesired low revenue and economic distortions. This paper discusses the extent to which the residual bookkeeping burden faced by small firms in simplified regimes influence tax declarations. A...

Mexicans are the largest immigrant group in the United States. There is a lack of consensus about whether migrants from Mexico are positively or negatively selected. Data from the Mexican census suggest migrants are negatively selected while data from the U.S. census suggest intermediate...