Taxes on the highly skilled are an important cost factor for companies competing internationally for talent. This book provides an international comparison of the effective level of taxes and social security charges imposed on highly qualified employees. Based on a newly developed inter-temporal...

Shortly before of the beginning of the global financial crisis of 2008 REITs were introduced in several European countries based on their success in mature markets like the US, Australia and some Asian countries. While the history of REITs in Europe has been relatively brief, REITs are well on...

Rechtliche Rahmenbedingungen im Profifußball -- Der Jahresabschluss von Unternehmen -- Besonderheiten des Jahresabschlusses von Fußballunternehmen -- Vorgehen bei der Analyse von Jahresabschlüssen -- Analyse der Jahresabschlüsse von Profifußballklubs im internationalen Vergleich --...

The Global Repository of Income Dynamics (GRID) is a new open-access, cross- country database that contains a wide range of micro statistics on income inequality, dynamics, and mobility. It has four key characteristics: it is built on micro panel data drawn from administrative records; it fully...

Why do mergers occur, what are their effects on social welfare and which are the best economic policies toward them? These three questions have been puzzling industrial economists since the end of the last century when the first great merger wave occurred in the United States. These issues have...