Publications des institutions partenaires
Streit um den Kuchen
Am Ergebnis eines Unternehmens wollen viele partizipieren. Komplexe Machtverhältnisse erschweren aber die Gewinnermittlung.
Institution partenaire
Deutsch / 20/09/1991
On optimal public good provision with tax evasion
It is proved that for public goods with zero income effects (also called Ziff public goods) tax evasion does not affect the optimal level of public expenditure. Further examples show that, in general, tax evasion may lead to less but also to more public expenditure.
Institution partenaire
English / 01/06/1991
Der deutsche Markt ist relativ unterentwickelt bei geringem Professionalisierungsgrad : Die mittelständische Wirtschaft zieht nach - starkes Interesse der Ausländer
Institution partenaire
Deutsch / 18/04/1991
A new approach for modeling economic count data
A new parametric model for the econometric analysis of non-negative integers is proposed. Its distinguishing feature is that it allows for more flexible variance-mean relationships than the models used hitherto. Estimation with maximum likelihood is illustrated using a dataset on ship damage incidents.
Institution partenaire
English / 01/01/1991
Error and fraud in wholesale funds transfers : U.C.C. article 4A and the UNCITRAL harmonization process
Institution partenaire
English / 01/01/1991
Künstliche Intelligenz: eine grundlagentheoretische Diskussion der Einsatzmöglichkeiten und -grenzen
Institution partenaire
Deutsch / 01/01/1991
Flexibilität - Ständige Analyse von Büroaufgaben hilft technische Optionen sinnvoll nutzen
Institution partenaire
Français / 01/01/1991
Six Spaces for Global Information Systems Design
We introduce a model for information systems specification which covers the spaces of data, semantic contexts, events, objects life-cycle, integrity constraints, and operating periods. For each one of these space we define a structure and its interpretation that allow to specify this particular aspect of the system. In this approach data and event structures are independent. It is...
Institution partenaire
English / 01/01/1991
Die Personalfunktion der Unternehmung im Spannungsfeld von Humanität und wirtschaftlicher Rationalität
Institution partenaire
Deutsch / 01/01/1991
Separating small and big fish: The case of income tax evasion
This paper proposes to offer the taxpayer a choice of tax-enforcement schemes for self-selection. More specifically, the taxpayer should have the possibility of opting for the prevailing regime with a certain penalty on the evaded tax or for an alternative regime with a higher penalty on the evaded tax but a reduced tax rate. It is shown that this leads to a separation of taxpayers...
Institution partenaire
English / 01/01/1991
Rewards Versus Penalties: on a New Policy against Tax Evasion
The theoretical analysis of tax evasion has typically concentrated on the role of Abstract penalties and on the probability of being investigated and penalized. This article introduces into the standard model of tax evasion the possibility of pecuniary rewards as an economic incentive for taxpaying. The analysis shows that introducing a reward for payment of taxes leads to a welfare...
Institution partenaire
English / 01/01/1991
Labor, Corporatism, and Industrial Policy: The Swedish Case in Comparative Perspective
Institution partenaire
English / 01/01/1991
Les impacts de la démocratie directe sur les nouveaux mouvements sociaux
Dans cet article, on tente de cerner les impacts que l'utilisation des instruments de la démocratie directe en Suisse - initiative populaire et référendum - peuvent avoir sur les soi-disant nouveaux mouvements sociaux. Après avoir constaté la faible utilisation de ces opportunités par les mouvements, l'auteur la met en relation avec les coûts élevés que le choix de...
Institution partenaire
Français / 01/01/1991
Engagement für ein realitätsorientiertes Marketing
Institution partenaire
Deutsch / 01/01/1991
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