The focus of this paper is a comparative analysis of India and Cambodia's sanitation development and the relationship between that development and the evolving political narrative and political economy of the respective states. Despite the differences in size and scale of the two countries, both...

The recently intensified search of many german cities for stabile revenues and their attemptsto cope with the increased difficulties of public funding has led to the rediscovery of the socalled secondary residence tax. The present article discusses the probable impact of theintensified use of...

This paper investigates whether the size of multinationals’ real investments ina high-tax country is affected by profit shifting activities. A simple theoretical analysisshows that tax rates abroad impact the cost of capital in the presence of profit shiftingactivities of multinational...

It used to be almost certain that the European Courtof Justice would follow the opinion of the advocategeneral in its judgment, but those days are gone. Thelatest examples of this change in heart are ColumbusContainer (C-298/05) and Lidl Belgium (C-414/06). (Forthe ECJ judgment in Columbus...

Der Beitrag diskutiert die Anwendung des im Rahmen der Unternehmensbewertung häufigangewandten Gordon/Shapiro-Modells bei Vorliegen von Inflation sowie persönlichen Steuern.Gezeigt wird, dass sich steuerlich bedingtes und inflationsinduziertes Wachstum parallelim Kalkül erfassen lassen,...