We show that corporate taxation systems regarding foreign dividends and capital gains across 49 countries differ in many aspects, contradicting the requirements for capital ownership neutrality and indicating…
Codetermination can be regarded as an extreme regulatory intervention of the legislator in the labor market which might affect the efficiency of production and the bargaining power of labor. Based on a model…
In many German cities and towns, the allocation of available nursery school places is largely uncoordinated. This leads to great uncertainty for working parents and considerable administrative work on the part…