1,721,028 research outputs found
Funktionen des öffentlichen Sektors - Analytische Grundlagen
No full textGüter, von deren Nutzung niemand ausgeschlossen werden kann (Nicht-
Ausschließbarkeit) und/oder deren Nutzung niemanden anderen daran hindert,
diese ebenfalls zu nutzen (Nicht-Rivalität), werden in der Regel nicht vom
Markt bereitgestellt. Eine gemeinschaftliche Bereitstellung, etwa durch den
öffentlichen Sektor ist daher erforderlich.
Auch das Bestehen von Marktmacht erfordert den Eingriff des öffentlichen
Sektors. Während vielfach das Wettbewerbsrecht ausreichen sollte, um Monopole
oder Oligopole zu zerschlagen, ist dies im Falle natürlicher Monopole, wie die
meisten Netzwerkindustrien, oft nicht ausreichend.
Externe Effekte bestehen, wenn die Handlung eines Wirtschaftssubjekts einen
direkten Einfluss auf den Nutzen oder die Produktionskosten eines anderen hat,
ohne dass dies über den Markt abgegolten wird. In diesem Fall sind Marktpreise
gesellschaftlich ineffizient, was zu einem notwendigen Eingriff des öffentlichen
Sektors führen kann.
Informationsasymmetrien, wie adverse Selektion, moralischer Hazard, oder das
Principal-Agent-Problem können ebenso staatliche Eingriffe nötig machen
A brief history of Italian prosperity
No full textSince 1950, Italy has exhibited a remarkable economic development. We aim
to investigate the determinants of this evolution in a historical and regional
perspective. Italy started with a GDP per capita roughly 40% below its peers.
By 1980, the Italian economy has converged and closed the gap. In this paper,
we first present the evolution of GDP per capita relative to selected groups of
peers. We then propose a step function as the best means to estimate this
time series. In this way, we determine four distinct periods. We will then look
at these periods individually both in terms of growth accounting and from the
composition of demand, to understand how Italy managed to converge to its
peers
Tax treaties with developing countries and the allocation of taxing rights
No full textQuesto articolo interdisciplinare, scritto in coautoria con tre economisti, combina l’analisi giuridica delle convenzioni contro la doppia imposizione con gli studi economici relativi all’impatto di queste ultime sugli investimenti stranieri diretti nei Paesi in via di sviluppo al fine di fornire argomenti teorici per riconsiderare gli attuali criteri di ripartizione della potestà impositiva e per questa via contribuire ad una maggiore equità nelle clausole contenute all’interno delle convenzioni di questi Paesi con quelli maggiormente industrializzati. In tale ottica l’articolo elabora una teoria per rafforzare l’effettività dello scambio di informazioni tributarie mediante sistemi di ripartizione del gettito tributario
Tax treaties and the allocation of taxing rights with developing countries, CORE Discussion Papers, Université Catholique de Louvain, Center for Operations Research and Econometrics (CORE).Disponibile al seguente indirizzo: http://econpapers.repec.org/scripts/redir.pf?u=http%3A%2F%2Fuclouvain.be%2Fcps%2Fucl%2Fdoc%2Fcore%2Fdocuments%2Fcoredp2011_42web.pdf;h=repec:cor:louvco:2011042
No full text
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Double Tax Avoidance and Tax Competition for Mobile Capital
No full textPostprint. Please cite as: Leibrecht, Markus and Thomas Rixen (2010) Double Tax Avoidance and Tax Competition for Mobile Capital, in: Martin Zagler (Ed.): International Tax Coordination. An Interdisciplinary Perspective on Virtues and Pitfalls, Routledge, 61-97. https://doi.org/10.4324/978020384902
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