Bei der Suche nach etwas mehr Rendite in Zeiten niedriger Zinsen wenden sich Kleinanleger verstärkt hin zum Crowdfunding. Doch Ertrag und Risiko sind auch im Crowdfunding sowie bei allen anderen Finanzgeschäften strikt positiv miteinander korreliert. Das heißt, der Investor kann durch...

In Hollywood, the goals of art and business are entangled. Directors, writers, actors, and idealistic producers aspire to make the best films possible. These aspirations often interact with the dominant firms that control Hollywood film distribution. This control of distribution is crucial as it...

There is little doubt that, in the last hundred years or so, progress has been made in lifting more people out of extreme poverty. Yet, considerable economic inequalities both within and between nations persists and, as recent work has shown, if the rate of return on capital surpasses the rate...

The article discusses issues in international taxation of firms. Particular stress is put on efficiency considerations. A concrete proposal for efficient cross-boarder taxation is made.

The book offers a comprehensive treatment of tax theory and policy. It surveys the German tax system, portrays tax history, and describes principles of tax administration and the construction of schedules. Tax shifting, optimal taxation theory, and questions of tax justice are considered in...

The effects of the CAP payments on indirectly generated non-farm jobs in small and medium-sized enterprises (SMEs) are central to job creation. This chapter examines whether there are differences in these effects according to business location (rural or urban), the agricultural supply chain, and...

The article compares efficiency properties of the residence principle and the source principle, respectively, in international business taxation.