Innovation processes in the service sector exhibit substantial differences com-pared to the manufacturing sector. Rather than replacing existing products, new services broaden the range of product variety…
Transaction costs will reduce the attractiveness of the Kyoto Mechanisms compared to domestic abatement options. Especially the project-based mechanisms CDM and JI are likely to entail considerable costs of…
Contributions to Edited Volumes and Conference Proceedings
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2003
On 21 February 2003, the Bundestag, the German Federal Parliament, passed the "Steuervergünstigungsabbaugesetz", a tax bill which intends to close a number of loopholes in the German tax code. With a focus on…
A recent article presents effective corporate tax burdens for a number of countries. Its authors conclude that Germany can be considered to be a low tax country by international comparison, and that a tax reform…
