Large companies that sell their products and services worldwide, but do not pay income taxes on revenues generated in countries other than their own, are the reason why many are calling for new tax regulations. For legal expert Daniel Blum, the unproductive back and forth of arguments is rooted in different schools of thought that […] Continue reading “No common denominator in international taxation discourse”
When the UK colonies became independent, many British civil servants stayed on in their respective countries as advisers. Development economist Valentin Seidler has created a unique collection of data on the colonial officials of the time. He intends to identify the qualities and skills that make someone a good development aid worker. Continue reading “New lessons from the “cradle of development cooperation””
Just like the warnings of the seer Cassandra, warning voices calling for stabilizing the banking sector through increasing mandatory equity capital went unheeded for many years. The 2009 financial crisis exposed the weak capital base abruptly. The IHS in Vienna is working on a model that can trace the effects of remediation measures. Banks with […] Continue reading “A workhorse for severe crises?”
In a project financed by the Austrian Science Fund FWF, a research group from Innsbruck investigated how companies involve employees and also outsiders in their strategy development and what effects such involvement has. It speeds things up. Continue reading “Businesses benefit from more democracy”
With support from the Austrian Science Fund FWF, a research team from Innsbruck conducted a field study on the question of whether customers can protect themselves against being defrauded by sellers in a credence goods market by seeking online information. The market for computer repairs served as an example. Continue reading “Misinformed consumers pay more”
In a project financed by the Austrian Science Fund FWF, a research group from Klagenfurt examined what budgetary policy measures a small eurozone country might take to cushion the consequences of a crisis. Slovenia served as an example. Continue reading “Research and education alleviate economic crises”
A team of researchers from the Austrian Institute of Economic Research (WIFO) investigated the effect of climate-protection measures on companies. The influence on competitiveness turned out to be negligible, while the positive environmental impact was confirmed. Continue reading “Climate-friendly measures don’t impair companies’ competitiveness”
Being both a researcher and an entrepreneur, Katharina Fellnhofer builds a bridge between theory and practice. At the Lappeenranta University of Technology in Finland the Schrödinger Fellow explores how best to teach successful entrepreneurship. Continue reading “Finnish career paths”
The efforts to counteract the tax planning models used by companies to avoid paying taxes could be very costly for the “ordinary” taxpayer if a current recommendation of the EU Commission is adopted. This is the argument presented by tax law expert Christoph Marchgraber in a recent award-winning study. Continue reading “Fight against tax avoidance”