Compares research and teaching of today's business economics with its predecessor disciplines before 1890. Describes attempts to organize commercial high schools from 1890 – business economics has its roots in these institutions. Discusses the reasons for the separation of business economics,...

The narrow modeling of tax neutrality until now and the width of violations of efficient allocations of capital by tax legislation are shown by presenting a taxonomy of tax neutrality for entrepreneurial planning. The alleged investment neutrality of cash-flow taxation might be no more than a...