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Public finance and fiscal theory
Zwölf-Punkte-Kompass zur Überwindung der deutschen Wachstumsschwäche
Article

Zwölf-Punkte-Kompass zur Überwindung der deutschen Wachstumsschwäche

Dany-Knedlik, Geraldine, Holtemöller, Oliver, Kooths, Stefan, Schmidt, Torsten, Wollmershäuser, Timo
Leitartikel: Reform der Erbschaftsteuer: Effizient und gerecht gestalten
Article

Leitartikel: Reform der Erbschaftsteuer: Effizient und gerecht gestalten

Peichl, Andreas, Windsteiger, Lisa
Wahlarbeitszeiten – eine Alternative zu kollektiven Arbeitszeitverkürzungen?
Article

Wahlarbeitszeiten – eine Alternative zu kollektiven Arbeitszeitverkürzungen?

Seifert, Hartmut
Volume 105 (2025): Issue 10 (October 2025)
Issue

Volume 105 (2025): Issue 10 (October 2025)

AHEAD OF PRINT
Issue

AHEAD OF PRINT

Aggressive Tax Planning in the Post-BEPS Era: Systematic Approach with Analysis and Examples1
Article

Aggressive Tax Planning in the Post-BEPS Era: Systematic Approach with Analysis and Examples1

Knuutinen, Reijo, Itälä, Hannu
Relationship between sick leave and wages by voivodeship and industry. The case of Poland
Article

Relationship between sick leave and wages by voivodeship and industry. The case of Poland

Rodzinka, Jacek, Gacek, Anna
The financial situation of pensioners in Poland in the perspective of achieving Sustainable Development Goal number 1: No poverty
Article

The financial situation of pensioners in Poland in the perspective of achieving Sustainable Development Goal number 1: No poverty

Palimąka, Karolina, Wronka, Klaudia
Airline performance and the leasing ratio in the context of business models
Article

Airline performance and the leasing ratio in the context of business models

Trasberg, Viktor
Förderungen im Vergleich: Die inverse Subvention als effizientere Alternative
Article

Förderungen im Vergleich: Die inverse Subvention als effizientere Alternative

Dertwinkel-Kalt, Markus, Wey, Christian
The Role of Digital Innovation Behaviour, Employee Satisfaction and Workforce Agility on Employee Performance During Digital Era
Article

The Role of Digital Innovation Behaviour, Employee Satisfaction and Workforce Agility on Employee Performance During Digital Era

Calen, Edward, Yusuf Ronny, Goh, Thomas Sumarsan, Toni, Nagian
Human Development, Institutional Quality, and Financial Development: Evidence from Middle-Income Countries
Article

Human Development, Institutional Quality, and Financial Development: Evidence from Middle-Income Countries

Nguyen, Thi Anh Nhu