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Recovering income distribution in the presence of interval-censored data
We propose a method to analyze interval-censored data using a multiple imputation based on a Heteroskedastic Interval regression approach. The...
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Steuerrechtliche Besonderheiten im Umsatzsteuerrecht
Neben den formellen Voraussetzungen sind die steuerrechtlichen Besonderheiten im Umsatzsteuerrecht die Eingangs- und Ausgangsseite – jeweils in den...
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Labor Force and Employment
The labor statistics presented in this chapter are divided into five groups: labor force, employment, unemployment, unionization, and industrial...
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Steuerrechtliche Grundlagen
Die GbR ist nach dem Grundlagenurteil des BGH vom 29. 01. 20011 rechtsfähig, soweit sie durch Teilnahme am Rechtsverkehr eigene Rechte und Pflichten...
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The Role of Taxation in the Mediterranean Financial Integration
Taxation is one of the most significant factors affecting financial integration. It involves custom duties, withholding taxes applied to the free...
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How should large and small countries be represented in a currency union?
We present a simple model of optimal representation in a federal central bank that balances two opposing forces: the wish to insulate common...
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The New Directive on the Further Liberalization of Postal Markets in Europe
The accomplishment of an internal market for postal services of course is particularly challenging and difficult to achieve. The notion of public...