Die Privilegien des Fiskus im Insolvenzverfahren laufen dem Grundsatz der Glaubigergleichbehandlung (par conditio creditorum) im deutschen Insolvenzrecht zuwider. Das Buch gibt einen UEberblick uber die sowohl aus der Gesetzgebung als auch aus der Rechtsprechung resultierenden Bevorzugungen des Fiskus. Darauf aufbauend analysiert der Autor anhand eines Beispiels aus der Praxis die Auswirkungen von 55 Abs. 4 InsO und der jungeren Rechtsprechung des BFH auf die im Insolvenzverfahren verfugbare Liquiditat. Die Gegenuberstellung von aus den Privilegierungen resultierenden Mehr- und Mindereinnahmen zeigt auf, dass hieraus nicht zwangslaufig finanzielle Vorteile fur den Fiskus erwachsen.

Combining elements of economic reasoning and political science has proven to be very useful for understanding the broad variation in economic development around the world. In a sense research in this field goes back to the Scottish Enlightenment and Adam Smith's original plan in his Theory of Moral Sentiments and Wealth of Nations. Leadership or Chaos by Norman Schofield and Maria Gallego is intended as an advanced, self-contained text in political economy dealing with social choice. The theory and empirical analysis are used to examine democratic institutions and elections in the developed world, and the success or failure of moves to democratization in the less developed world. The book closes with a consideration of current quandaries with regard to political and economic stability and climate change and a discussion of the moral foundations of our society.

This book presents the latest research in the field of Political Economy, dealing with the integration of economics and politics and the way institutions affect social decisions. The authors are eminent scholars from the U.S., Canada, Britain, Spain, Italy, Mexico and the Philippines. Many of them have been influenced by Nobel laureate Douglass North, who pioneered the new institutional social sciences, or by William H. Riker who contributed to the field of positive political theory. The book focuses on topics such as: case studies in institutional analysis; research on war and the formation of states; the analysis of corruption; new techniques for analyzing elections, involving game theory and empirical methods; comparing elections under plurality and proportional rule, and in developed and new democracies.

Basic Income in Japan is the first collective volume in English entirely devoted to the discussion of Japan's potential for a basic income program in the context of the country's changing welfare state. Vanderborght and Yamamori bring together over a dozen contributors to provide a general overview of the scholarly debate on universal and unconditional basic income, including a foreword by Ronald Dore. Drawing on empirical data on poverty and inequality as well as normative arguments, this balanced approach to a radical idea is essential reading for the study of contemporary Japan.

In January 2005, the German government enacted a substantial reform of the welfare system, the so-called "Hartz IV reform". This book evaluates key characteristics of the reform from a microeconometric perspective. It investigates whether a centralized or decentralized organization of welfare administration is more successful to integrate welfare recipients into employment. Moreover, it analyzes the employment effects of an intensified use of benefit sanctions and evaluates the effectiveness and efficiency of the most frequently assigned Active Labor Market Programs. The analyses have a focus on immigrants, who are highly over-represented in the German welfare system.

The taxation of multinational corporate groups has become a major concern in the academic and political debate on the future of international taxation. In particular the arm's length standard for the determination of transfer prices is under increasing pressure.
Many countries and international bodies are now taking a closer look at the use of transfer prices for profit shifting and are exploring alternative mechanisms such as formulary apportionment for the allocation of taxing rights.
With regard to this topic, this volume is the first to offer a concise analysis of transfer pricing in the international tax arena from an interdisciplinary legal and economic point of view. Fundamentals such as the efficient allocation of resources within multi-unit firms and distortions between different goals of transfer pricing as well as different aspects of it in tax and corporate law, the traditional OECD approach and practical aspects concerning intangibles, capital and risk allocation are covered by outstanding authors.

Creating a Eurasian Union offers a detailed analysis of the economies of the Customs Union of Russia, Belarus, and Kazakhstan and the proposed Eurasian Union. The authors employ econometric analysis of business cycles and cointegration analysis to prove the fragility of the union's potential economic success. By providing a brief description of the economic integration of the former Soviet republics, this pioneering work analyses the on-going trial and error processes of market integration led by Russia. Vymyatnina and Antonova's distinctive argument is the first consistent analysis of the emerging Eurasian Union. They incorporate both a non-technical summary of the integration process and previous research and analytical comments, as well as a thorough empirical analysis of the real data on the economic development of the participating countries, to caution that the speed of integration might undermine the feasibility of the Eurasian Union.

Vor dem Hintergrund des Eintretens der Staatsschuldenkrisen der PIGS-Staaten in der EU sowie der hohen Verschuldung der deutschen Bundeslander wird die Frage diskutiert, welcher institutioneller Rahmenbedingungen es bedarf, oeffentlicher Verschuldung praventiv zu begegnen sowie eine eingetretene Haushaltskrise zu bewaltigen. Diese Arbeit entwickelt anhand der deutschen Bundeslander einen Insolvenzmechanismus und legt den Fokus auf die Feststellung einer Insolvenz mittels eines benchmarkingbasierten Ansatzes unter Einbezug der Data Envelopment Analysis, da solch eine eindeutige Definition bisher weder Wissenschaft noch Praxis gelang. Letzten Endes kann festgehalten werden, dass die eindeutige Feststellung der Insolvenz eines Bundeslandes der Schaffung geeigneter Voraussetzungen bedarf.

The author indicates that war expenditures have been the most important single cause of the increase in the federal debt, with government countercyclical expenditures second. Increase in state and local debts is found to be largely due to the technological revolution. Originally published in 1961. The Princeton Legacy Library uses the latest print-on-demand technology to again make available previously out-of-print books from the distinguished backlist of Princeton University Press. These editions preserve the original texts of these important books while presenting them in durable paperback and hardcover editions. The goal of the Princeton Legacy Library is to vastly increase access to the rich scholarly heritage found in the thousands of books published by Princeton University Press since its founding in 1905.

The German health care system is on a collision course with budget realities. Costs are high and rising, and quality problems are becoming ever more apparent. Decades of reforms have produced little change to these troubling trends. Why has Germany failed to solve these cost and quality problems? The reason is that Germany has not set value for patients as the overarching goal, defined as the patient health outcomes achieved per euro expended. This book lays out an action agenda to move Germany to a high value system: care must be reorganized around patients and their medical conditions, providers must compete around the outcomes they achieve, health plans must take an active role in improving subscriber health, and payment must shift to models that reward excellent providers. Also, private insurance must be integrated in the risk-pooling system. These steps are practical and achievable, as numerous examples in the book demonstrate. Moving to a value-based health care system is the only way for Germany to continue to ensure access to excellent health care for everyone.

In Formal and Informal Social Safety Nets , Ashraf analyses the role of social safety nets in a time when our global economy threatens our way of life, as entire cities such as Detroit are declared bankrupt.

Evidence-Based Health Care Management introduces the principles and methods for drawing sound causal inferences in research on health services management. The emphasis is on the application of structural equation modeling techniques and other analytical methods to develop causal models in health care management. Topics include causality, theoretical model building, and model verification. Multivariate modeling approaches and their applications in health care management are illustrated. The primary goals of the book are to present advanced principles of health services management research and to familiarize students with the multivariate analytic methods and procedures now in use in scientific research on health care management. The hope is to help health care managers become better equipped to use causal modeling techniques for problem solving and decision making. Evidence-based knowledge is derived from scientific replication and verification of facts. Used consistently and appropriately, it enables a health care manager to improve organizational performance. Causal inference in health care management is a highly feasible approach to establishing evidence-based knowledge that can help navigate an organization to high performance. This book introduces the principles and methods for drawing causal inferences in research on health services management.

Cigarettes are under political attack at all_levels of government in the United States. From Washington, D. C. to state capitals to local govern ments, proposals abound to increase the cigarette excise tax, to impose smoking bans, to prevent cigarette advertising, to restrict the sale of cigarettes through vending machines, to cut off the export of cigarettes, to earmark the cigarette excise tax for health programs, to divest the stock of cigarette companies, and so on. And all of these are purportedly being advocated in the name of health. Undergirding and abetting the health argument is an economic argument that claims to place a value of up to $100 billion per year on the alleged health costs of smoking to the American economy, which is more than $3 per pack of cigarettes smoked. As our title suggests, our interest lies in the economics of smoking and not in the health issues surrounding smoking. We are professional economists and not medical scientists. We will focus on what, if any, economic consequences arise for nonsmokers when smokers smoke. For purposes of our discussion, we simply accept the premise that smoking damages health and proceed with our analysis. Since we have not studied the issue ourselves, we have no way of knowing whether such a premise is true. But it really does not matter for getting the economics of smoking right. The important point resides in who pays for whatever to smoking."

Dem Sport werden zahlreiche Gemeinwohlfunktionen zugeschrieben. Aus diesem Grund wird er mit öffentlichen Mitteln gefördert. In welchem Umfang der Sport in Deutschland auf diese Weise gefördert wird und insbesondere welche Mittel aus dem Sport wieder an die öffentlichen Haushalte zurückfließen, war bislang unklar. Auf Basis einer Vielzahl von Datenquellen werden in diesem Beitrag die sportbezogenen direkten Einnahmen und Ausgaben der öffentlichen Haushalte systematisch abgeschätzt. So ergibt sich – je nach Abgrenzung des Sportsektors – ein differenziertes Bild der finanzpolitischen Bedeutung des Sports in Deutschland.

This book examines budgeting by analyzing the local government budget as a complex system, thus adding a new dimension to traditional budget textbooks. It is designed to complement existing texts-not replace-by putting the budget in a complex system, general equilibrium framework. A complex systems framework adds to conventional budget analysis in at least four ways: It looks at the budget as the result of many variables that are outside the finance department's purview; it understands that there are multiple interdependences among these variables; it suggests analysis of non-obvious relationships among actions in the budget process in order to optimize results; and it argues that the actors in the process must understand that their budgetary behaviors have indirect and far-reaching implications that go beyond the budget document. This book also uses concepts seldom discussed in the budgetary literature-that of governance, including concepts of the facilitative state, with adjustments for exogenous shocks; the forms of decision making; and the political climate of the jurisdiction. This framework notes methods of success of firms in the private sector that operate in environments of rapid technological change. While becoming a popular theoretical framework for how private sector firms change, dynamic capability analysis has received little attention in the public management field. This book utilizes DC since public sector organizations also face rapidly changing environments. Lastly, the book discusses the potential relationship between the local budget and local community welfare maximization.

In this follow up to From a Market Economy to a Finance Economy, Samli reflects on his more than half a century of economic experience and research, maintaining that financiers, the government and many decision makers in both politics and the economy, do not really the 'free market.

This book is an examination of the sovereign risk and debt limit issues facing the Eurozone (crisis/post crisis) and the need for alternative mechanisms to fund the capital investment requirements of the region.

The volume is at the forefront of the academic and policy debates on effective labour regulation, offering innovative approaches to research and policy. It is an interdisciplinary response to the central challenges that face modern labour regulation and draws on contributions by leading experts in a range of disciplines.

This book examines key issues and policy concerns relating to fiscal sustainability and competitiveness in European and Asian economies. In addition to estimating the extent of fiscal capacity or lack thereof for these economies, the authors supplement the empirical analysis with country case studies.

The purpose of this book is to fill the lack of micro evidences on a structural change of African producers. By collecting studies on single industries, we attempt to demonstrate firms' and farmers' responses to the recent economic trend such as growth of demand, emergence of FDI and improvement in infrastructure.

International Accounting Harmonization analyzes the differences between national accounting rules and international accounting methods, showing that when firms adopt international accounting standards they achieve significantly higher positive coefficients compared with firms that only take on local accounting strategies.

This book offers detailed analysis and informed comment on the future of emerging economic policies. It is essential reading for all postgraduates and scholars looking for expert discussion and debate on the issues surrounding economic policy.

This volume addresses different issues related to green innovation procurement as well as exploring the challenges involved in public procurement. It offers a broad array of perspectives, addressing both general, abstract problems of optimal public procurement and concrete cases of national or even local public procurement systems.

This upper level textbook provides a coherent introduction to the economic implications of individual and population ageing. Placing economic considerations into a wider social sciences context, this is ideal reading not only for advanced undergraduate and masters students in economics, health economics and the economics of ageing, but also policy makers, students, professionals and practitioners in gerontology, sociology, health-related sciences and social care. This volume introduces the different conceptualisations of age and definitions of `old age', as well as the main theories of individual ageing as developed in the disciplines of biology, psychology and sociology. It covers the economic theories of fertility, mortality and migration and describes the four main frameworks that can be used to study economics and ageing, namely the life cycle, the overlapping generations, the perpetual youth and the dynastic models.