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  • 1
    Monograph available for loan
    Monograph available for loan
    Cambridge [u.a.] : MIT Press
    Associated volumes
    Call number: PIK B 100-13-0132
    In: The CESifo seminar series
    Description / Table of Contents: Contents: Part I , 1 Introduction , 2 Taxation and Development - Again , Part II , 3 Do Companies View Bribes as a Tax? Evidence on the Tradeoff between Corporate Taxes and Corruption in the Location of FDI , 4 Do Corruption and Taxation Affect Corporate Investment in Developing Countries? , 5 Investment Treaties and Hydrocarbon Taxation in Developing Countries , Part III , 6 The Effect of a Low Corporate Tax Rate on Payroll Tax Evasion , 7 International Profit Shifting and Multinational Firms in Developing Countries , 8 Too Low to Be True: The Use of Minimum Thresholds to Fight Tax Evasion , Part IV , 9 Fiscal Federalism and Foreign Transfers: DoesInterjurisdictional Competition Increase the Effectiveness of Foreign Aid? , 10 Taxation and Democracy in Developing Countries
    Type of Medium: Monograph available for loan
    Pages: VI, 243 S. : graph. Darst.
    ISBN: 9780262018975
    Series Statement: CESifo seminar series
    Location: A 18 - must be ordered
    Branch Library: PIK Library
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  • 2
    Publication Date: 2004-07-01
    Print ISSN: 0020-5346
    Electronic ISSN: 1613-964X
    Topics: Economics
    Published by Springer
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  • 3
    Electronic Resource
    Electronic Resource
    Springer
    Cellular and molecular life sciences 26 (1970), S. 1362-1363 
    ISSN: 1420-9071
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Medicine
    Notes: Résumé L'effet d'une dose létale d'endotoxine, qui abaisse in vivo le taux du C3 du rat ne se manifeste pas chez les rats rendus tolérants à cette substance.
    Type of Medium: Electronic Resource
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  • 4
    Electronic Resource
    Electronic Resource
    Springer
    Immunogenetics 29 (1989), S. 121-123 
    ISSN: 1432-1211
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Medicine
    Type of Medium: Electronic Resource
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  • 5
    ISSN: 1432-1203
    Source: Springer Online Journal Archives 1860-2000
    Topics: Biology , Medicine
    Notes: Summary The incidence of allotypes of the genes of the fourth component (C4) and factor B of the complement system was compared in 252 persons under 45 years of fage (“young” group) with 482 people between 61 and 90 years of age (“old” group). One hundred people older than 90 years of age (nonagenarians) were also investigated. A striking difference was found between the “young” and “old” groups in the incidence (16.1% and 5.4%, respectively) of a silent gene of the C4B allele (C4B✸Q0). This difference was even more marked among “young” and “old” men (17.6% vs 3.4%). The incidence of the C4B✸Q0 allele in women dropped to the level of the men only in the nonagenarian group. The most probable explanation for this finding is that people carrying the C4B✸QO allele die from as yet unidentified disease(s) in their middle-age. Therefore, male (and to a lesser extent female) carriers of this allele may have a considerably shorter life expectancy than individuals without a silent gene in the C4B locus.
    Type of Medium: Electronic Resource
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  • 6
    Electronic Resource
    Electronic Resource
    [S.l.] : American Institute of Physics (AIP)
    Journal of Applied Physics 79 (1996), S. 4265-4272 
    ISSN: 1089-7550
    Source: AIP Digital Archive
    Topics: Physics
    Notes: Epitaxial face-centered-cubic (fcc)-like Fe films have been investigated in situ in ultrahigh vacuum by 57Fe conversion-electron Mössbauer spectroscopy (CEMS). A broad distribution of hyperfine magnetic fields, P(Bhf), with an extrapolated most-probable field of 32(2) T at magnetic saturation has been observed in ∼3 monolayers (ML) thick films grown at ∼90 or 300 K, and in ∼7 ML thick films grown at ∼90 K. Such films are in a ferromagnetic high-spin state. Their local structure is characterized by an electric quadrupole interaction, eQVZZ/4, of +0.114±0.05 mm/s from which we infer an anisotropically expanded fcc (fct-like) structure with c/a≈1.06. Approximately 5–7 ML thick films grown at 300 K are observed to be in a low-spin antiferromagnetic state below TN∼70 K, and are fcc (c/a=1) above TN. Site-selective CEM spectra taken on such films provide direct evidence for a magnetically "live'' surface layer. The fcc→bcc transformation occurring in 35 ML thick films deposited at 300 K was observed to be incomplete. © 1996 American Institute of Physics.
    Type of Medium: Electronic Resource
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  • 7
    ISSN: 1089-7550
    Source: AIP Digital Archive
    Topics: Physics
    Notes: More than 30 years ago, Weiss has postulated the existence of two different magnetic fcc-Fe states [high-spin (HS)/high atomic volume or low-spin (LS)/low atomic volume] in order to explain the Invar effect in fcc-Fe alloys. Such metastable states may be stabilized by epitaxial growth of ultrathin Fe films on Cu(001) under suitable conditions which depend on film thickness and growth temperature. In situ conversion-electron Mössbauer spectroscopy, combined with low-energy electron diffraction, reflection high-energy electron diffraction, and Auger electron spectroscopy, on ∼3- and ∼7-ML-thick 57Fe films grown in ultrahigh vacuum at 300 K reveals a thickness-dependent transition from a HS ferromagnetic (FM) state with an anisotropically expanded fcc (fct-like) structure (c/a(approximately-greater-than)1) to a LS antiferromagnetic (AFM) isotropic fcc state. In contrast, the stability of the HS fct-like phase is extended to at least 7 ML in films grown at low T (90 K) and annealed to 300 K. The HS-FM phase in 7 ML films is rather stable against annealing up to 500 K; annealing at 570 K leads to a HS–LS transformation which is correlated with abrupt surface segregation of Cu. By placing 2-ML-thick isotopically enriched 57Fe-probe layers into a 300 K grown natural Fe film of 7 ML total thickness we could obtain a magnetic depth profile along the film-normal direction: while the LS-AFM state (with TN∼70 K) was found at the film center and a paramagnetic Fe–Cu alloy at the Fe/Cu interface, Fe surface atoms were observed to be in a HS-FM state with a noncubic atomic environment. Only today can we begin to understand the complex behavior of fcc-Fe/Cu(001). © 1996 American Institute of Physics.
    Type of Medium: Electronic Resource
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  • 8
    Electronic Resource
    Electronic Resource
    Oxford, UK : Blackwell Science Ltd
    Fiscal studies 26 (2005), S. 0 
    ISSN: 1475-5890
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: A widespread objection to the introduction of consumption tax systems claims that this would lead to high tax revenue losses. This paper investigates the revenue effects of a consumption tax reform in Germany. Our results suggest that the revenue losses would be surprisingly low. We find a maximum revenue loss of 1.6 per cent of annual GDP. In some years, we even find tax revenue gains. This implies that the current tax system collects little revenue from taxing the normal return to capital. Based on these results, we calculate a macroeconomic measure of the effective tax rate on capital income.
    Type of Medium: Electronic Resource
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  • 9
    Electronic Resource
    Electronic Resource
    Oxford, UK and Boston, USA : Blackwell Publishers Ltd
    Bulletin of economic research 51 (1999), S. 0 
    ISSN: 1467-8586
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: This paper compares the second-best optimal tax on polluting consumption goods with the Pigovian tax, which would internalize marginal environmental damage at a second-best optimum. It is shown that the relationship between the optimal tax on polluting consumption and the Pigovian tax is determined by the substitutability between labour and polluting consumption or clean and polluting consumption, depending on whether a wage tax system or a commodity tax system is being considered. The key factor determining the relationship between the two taxes is gross substitutability between the two taxed goods. As long as there is gross substitutability, the optimal dirt tax exceeds the Pigovian tax. The opposite can occur if and only if the two goods are gross complements.
    Type of Medium: Electronic Resource
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  • 10
    Electronic Resource
    Electronic Resource
    Springer
    International tax and public finance 6 (1999), S. 7-26 
    ISSN: 1573-6970
    Keywords: tax competition ; tax coordination ; unemployment ; wage bargaining ; capital mobility
    Source: Springer Online Journal Archives 1860-2000
    Topics: Economics
    Notes: Abstract This paper analyses the implications of unemployment for fiscal competition and tax coordination among small open economies. Unemployment is modeled as resulting from wage bargaining. The analysis focuses on the effect of labour and capital tax coordination on welfare. We show that, while coordinated capital and labour tax increases unambiguously raise welfare if labour markets are competitive, different results emerge if labour markets are unionised. It turns out that coordinated capital and labour tax increases may reduce welfare.
    Type of Medium: Electronic Resource
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