Über uns

À propos de nous

Open Access

Karriere

Carrière

Aboverträge Kündigen

Résiliation d’abonnement

Vertrag widerrufen

Résiliation de contrat 

Datenschutz

Protection des données

Impressum

Mentions légales

Barrierefreiheit

Accessibilité

Zahlung und Lieferung

Paiement et livraison

Libra

Was ist Libra?

C'est quoi Libra ?

Kostenlos testen

Tester gratuitement

LEXIA

LEXIA Arbeitsrecht

Was ist LEXIA?

C'est quoi LEXIA ?

LEXIA Familienrecht

Zeitschriften

Revues

recht

Pflegerecht

ZBJV

forumpoenale

ZStrR

Anwaltsrevue

Revue de l'avocat

RSAS

FamPra.ch

ASYL

Life Science Recht

BlAR

Sachbuch

Livres spécialisés

LOKI

Semaphor

Fokusthemen

Focus

Thema

Recht studieren

Arbeitsrecht

Droit du travail

Studium

Études

Familienrecht

Droit de la famille

Sozialversicherungsrecht

Droit des assurances sociales

Strafrecht

Droit pénal

Aktienrecht

Droit des sociétés anonymes

Persönlichkeitsrecht

Droit de la personnalité

Publikationen

Publications

Literatur

Digitales Angebot

Bücher

Livres

Buchreihen

Collections

Onlinemodule LEXIA

Modules en ligne LEXIA

recht.ch

Studienliteratur

Littérature pour les études

Swisslex

Dienstleistungen

Services

Dienstleistungen für

Corporate Books

Publishing Lösungen

Aktuelles

Geschäftskunden

Professionnels

Corporate Publishing

Content solutions

Buchhandlungen

Librairies

Veranstaltungen

Événements

Presse

Dozierende

Enseignants

Studierende

Étudiants

Inserierende

Annonceurs

Newsletter

Blog

Autorinnen/Autoren

Auteurs

Unsere Schreibenden

Hilfe

Unsere Autorinnen und Autoren

Liste

Autorenlounge

Espace des auteurs

Bei uns publizieren

Publier chez nous

Open Access Policy

Verlag

Éditions

Themen

Mehr wissen

Mitarbeitende

Collaborateurs

Geschichte

Histoire

Unser Magazin

Notre magazine

Vision und Mission

Vision et mission

Partner

Partenaires

Unternehmenskultur

Culture d'entreprise

Kontakt

Contact

Shop

Schweizer Recht

Ausländisches Recht

Über unseren Shop

Neuerscheinungen

Nouveautés

Sortiment & Suche

Catalogue & Recherche

Vorankündigungen

À paraître

Nach Rechtsgebiet

Par domaine juridique

Kommentare

Commentaires

Gesamtkatalog

Catalogue complet

Fachkatalog Recht

Catalogue de droit

Asian Development Bank: A Study of
Subsidies and Transfers in India

A Study of Subsidies and Transfers in India

Steuerwissenschaftliche Schriften

Weisen allgemeine Antimissbrauchsvorschriften verschiedener Steuersysteme trotz unterschiedlicher Ausgestaltung mehr Ähnlichkeiten auf als es zunächst scheint? Um diese Frage zu beantworten, befasst sich die Autorin in ihrer Arbeit mit dem Recht Hongkongs, Singapurs und der Volksrepublik China als Gegenpol zum Recht westlicher Staaten und überprüft diese anhand eines methodologischen Ansatzes, der von Christine Osterloh-Konrad in der Arbeit "Die Steuerumgehung" entwickelt wurde. Im Ergebnis wird gezeigt, dass das Modell Osterloh-Konrads universell auf die verschiedenen Ausgestaltungen allgemeiner Antimissbrauchsvorschriften anwendbar ist. Gleichzeitig wird ein umfassender Einblick in die Steuersysteme ostasiatischer Jurisdiktionen gegeben.

Auf dem Weg zur Konvergenz auf internationaler Ebene?

Die Bekämpfung der Steuerumgehung durch allgemeine Antimissbrauchsvorschriften in Hongkong, Singapur und der Volksrepublik China

National Bureau of Economic Research Conference Report

A meticulous examination of the history and roots of economic inequality within the United States. This volume refines and extends the economic history literature on economic inequality in the United States. Economic inequality manifests itself on various dimensions, including access to resources and economic security, as well as access to education and opportunities for migration, marriage, and other important life decisions. Measuring inequality and studying its variation over time and in response to economic shocks such as recessions and wars deepen our understanding of how the economy operates and can inform the design of public policies. The studies in this compendium present comprehensive evidence on income distribution during the nineteenth and early twentieth centuries, drawing on new data on wages and prices. They also consider disparities in economic well-being that are reflected in outcomes other than wage and salary income, such as homeownership and marriage. The volume also presents new evidence on the effects of income inequality on social outcomes. It concludes with an intellectual history of "human capital," a core concept in the economic analysis of the underpinnings of labor market inequality.

New Evidence and Perspectives

The Economic History of American Inequality

From the New York Times bestselling author, the fascinating story of U.S. economic policy from Kennedy to Biden-filled with lessons for today In this book, Alan Blinder, one of the world's most influential economists and one of the field's best writers, draws on his deep firsthand experience to provide an authoritative account of sixty years of monetary and fiscal policy in the United States. Spanning twelve presidents, from John F. Kennedy to Joe Biden, and eight Federal Reserve chairs, from William McChesney Martin to Jerome Powell, this is an insider's story of macroeconomic policy that hasn't been told before-one that is a pleasure to read, and as interesting as it is important. Focusing on the most significant developments and long-term changes, Blinder traces the highs and lows of monetary and fiscal policy, which have by turns cooperated and clashed through many recessions and several long booms over the past six decades. From the fiscal policy of Kennedy's New Frontier to Biden's responses to the pandemic, the book takes readers through the stagflation of the 1970s, the conquest of inflation under Jimmy Carter and Paul Volcker, the rise of Reaganomics, and the bubbles of the 2000s before bringing the story up through recent events-including the financial crisis, the Great Recession, and monetary policy during COVID-19. A lively and concise narrative that is sure to become a classic, A Monetary and Fiscal History of the United States, 1961-2021 is filled with vital lessons for anyone who wants to better understand where the economy has been-and where it might be headed.

From the New York Times bestselling author, the fascinating story of U.S. economic policy from Kennedy to Biden—filled with lessons for today In this book, Alan Blinder, one of the world’s most influential economists and one of the field’s best writers, draws on his deep firsthand experience to provide an authoritative account of sixty years of monetary and fiscal policy in the United States. Spanning twelve presidents, from John F. Kennedy to Joe Biden, and eight Federal Reserve chairs, from William McChesney Martin to Jerome Powell, this is an insider’s story of macroeconomic policy that hasn’t been told before—one that is a pleasure to read, and as interesting as it is important. Focusing on the most significant developments and long-term changes, Blinder traces the highs and lows of monetary and fiscal policy, which have by turns cooperated and clashed through many recessions and several long booms over the past six decades. From the fiscal policy of Kennedy’s New Frontier to Biden’s responses to the pandemic, the book takes readers through the stagflation of the 1970s, the conquest of inflation under Jimmy Carter and Paul Volcker, the rise of Reaganomics, and the bubbles of the 2000s before bringing the story up through recent events—including the financial crisis, the Great Recession, and monetary policy during COVID-19. A lively and concise narrative that is sure to become a classic, A Monetary and Fiscal History of the United States, 1961–2021 is filled with vital lessons for anyone who wants to better understand where the economy has been—and where it might be headed.

A Monetary and Fiscal History of the United States, 1961–2021

Money in the history of political thought, from ancient Greece to the Great Inflation of the 1970s

In the wake of the 2008 financial crisis, critical attention has shifted from the economy to the most fundamental feature of all market economies—money. Yet despite the centrality of political struggles over money, it remains difficult to articulate its democratic possibilities and limits. The Currency of Politics takes readers from ancient Greece to today to provide an intellectual history of money, drawing on the insights of key political philosophers to show how money is not just a medium of exchange but also a central institution of political rule.

Money appears to be beyond the reach of democratic politics, but this appearance—like so much about money—is deceptive. Even when the politics of money is impossible to ignore, its proper democratic role can be difficult to discern. Stefan Eich examines six crucial episodes of monetary crisis, recovering the neglected political theories of money in the thought of such figures as Aristotle, John Locke, Johann Gottlieb Fichte, Karl Marx, and John Maynard Keynes. He shows how these layers of crisis have come to define the way we look at money, and argues that informed public debate about money requires a better appreciation of the diverse political struggles over its meaning.

Recovering foundational ideas at the intersection of monetary rule and democratic politics, The Currency of Politics explains why only through greater awareness of the historical limits of monetary politics can we begin to articulate more democratic conceptions of money.

Money in the history of political thought, from ancient Greece to the Great Inflation of the 1970s In the wake of the 2008 financial crisis, critical attention has shifted from the economy to the most fundamental feature of all market economies—money. Yet despite the centrality of political struggles over money, it remains difficult to articulate its democratic possibilities and limits. The Currency of Politics takes readers from ancient Greece to today to provide an intellectual history of money, drawing on the insights of key political philosophers to show how money is not just a medium of exchange but also a central institution of political rule. Money appears to be beyond the reach of democratic politics, but this appearance—like so much about money—is deceptive. Even when the politics of money is impossible to ignore, its proper democratic role can be difficult to discern. Stefan Eich examines six crucial episodes of monetary crisis, recovering the neglected political theories of money in the thought of such figures as Aristotle, John Locke, Johann Gottlieb Fichte, Karl Marx, and John Maynard Keynes. He shows how these layers of crisis have come to define the way we look at money, and argues that informed public debate about money requires a better appreciation of the diverse political struggles over its meaning. Recovering foundational ideas at the intersection of monetary rule and democratic politics, The Currency of Politics explains why only through greater awareness of the historical limits of monetary politics can we begin to articulate more democratic conceptions of money.

The Political Theory of Money from Aristotle to Keynes

The Currency of Politics

Have you ever wondered how the world's most powerful economic decisions are actually made? This book, The Policy Nexus, takes you inside the engine rooms of global economic policy. It explores how nations manage their economies using monetary and fiscal strategies. We journey from the theories of Keynes to the modern challenges of inflation targeting. The book examines the tools central banks use, like interest rates and quantitative easing. It also dives into government tools like taxes and stimulus spending. You'll see these ideas in action through 15 distinct case studies from around the world. We'll look at the US Federal Reserve's post-pandemic strategy and Japan's long battle with deflation. We'll analyze Germany's shift away from austerity and China's management of its currency. From Brazil's fight against hyperinflation to the UK's path after Brexit , each chapter connects a core theme to a real country's experience. The book explains how recent crises have forced an unprecedented level of coordination between governments and central banks, blurring the traditional lines between them. 
 
Most books treat monetary and fiscal policy as separate subjects. The Policy Nexus argues this view is outdated and no longer tenable. Instead of a dry, country-by-country survey, this book uses a unique theme-driven approach. This comparative framework provides a deep and nuanced understanding of how economic theory is applied in the real world. It allows you to see how different nations have grappled with shared challenges, from sovereign debt crises to the limits of central bank independence. The book gives you a holistic view, revealing the deep interdependencies between monetary, fiscal, and financial stability policies. It also digs into the political economy of these decisions-the pressures, institutions, and politics that are just as important as the economic models themselves. It is this focus on the interconnected, real-world policy nexus that offers a practical and insightful guide to the modern macroeconomic landscape. 
 
This author has no affiliation with the Federal Reserve Board, the International Monetary Fund, or any other official institution mentioned herein. This work is independently produced and any references to such entities are for descriptive purposes only under the principle of nominative fair use.

A Global Guide to Monetary and Fiscal Strategy

The Policy Nexus

"Fiscal Policy: Navigating Today's Challenges" examines the complex fiscal challenges confronting today's economy. While this thorough book informs readers about contemporary fiscal policy issues, it also provides strategic solutions. The authors address key fiscal issues, which have the ability to give policymakers and academics with real-world help. The book also looks at how we might seize new chances in today's economic climate. "Fiscal Policy: Tackling Today's Challenges" equips and leads readers for the future by giving the knowledge and perspective required to effectively manage fiscal policy.

Navigating Today's Challenges

Fiscal Policy

Financial and Monetary Policy Studies

In light of the resurgence of inflation in developed industrialised countries following a period of inordinately low inflation, this book analyses the causes and devastating effects of inflation by drawing lessons from the past. Focusing on the German hyperinflation of the 1920s and the inflationary waves of the 1970s, it examines the resulting economic crises and their influence on the subsequent periods of social and political turmoil, namely the fascism of the 1930s and the neoliberal revolution of the 1980s. Featuring five detailed case studies on inflationary waves in various countries in the 1970s, the book identifies economic policy errors of the past, seeking to prevent their recurrence. Offering empirical and theoretical insights alike, the authors present strategies for effectively combating inflation and deflation. In turn, the book assesses the complex ties between wage increases, income distribution, and price changes, ultimately providing valuable recommendations on how wage policy can be used to stabilise price level increases at a low level in a world characterised by diverse and extreme economic shocks.
"The Resurgence of Inflation" fosters a vital discourse on wage and price dynamics, economic development and the role of trade unions, making it an essential read for policymakers, economists, and anyone seeking a deeper understanding of today's economic challenges.

Lessons from History and Policy Recommendations

The Resurgence of Inflation

This open access book systematically applies the philosophy of the Golden Mean to interpret the public budgeting process, policies, and reforms in contemporary China, within the framework of Commentary on The Doctrine of the Mean by Zhu Xi, a Neo-Confucian scholar of the Song Dynasty. By constructing a classic perspective for understanding public budgeting in China, the book offers insights that are both innovative and grounded in traditional philosophy. With the rich experience in research and execution in public budgeting, the author provides Western readers with an easy access to understanding the Chinese perspective on budgeting, the budgeting process in China, and its underlying logic.

Insights from Chinese Confucian Principles

The Mean in Budgeting

State-owned enterprises help provide essential services and play a vital role in the Philippine economy. This report discusses how policymakers can strengthen governance and oversight of these corporations and enhance the identification and management of related fiscal risks. 

The report notes the importance of a common reporting standard for state-owned enterprises in the Philippines, which are known as government-owned or -controlled corporations (GOCCs). A clear framework for extending financial support will help streamline and strengthen monitoring, coordination, and decision-making processes, including budget approval, performance assessment, and fiscal risk reporting. Other recommendations include clarifying the roles and responsibilities of oversight agencies, better defining GOCC categorization, and ensuring that government support is viewed holistically. The report discusses reforms and policy actions introduced with support from the Asian Development Bank.

Enhancing Financial Risk Management and Oversight of Philippine Government-Owned or -Controlled Corporations

The Debt Trap: Navigating the Fiscal Risks of Public Borrowing

This book analyses the role of taxation in the formation of the modern Greek state between 1833 and 1939. Drawing on extensive archival data, parliamentary records, and fiscal legislation, it explores how public revenues shaped the political, economic, and territorial development of Greece. The study examines the fiscal consequences of national border changes, the evolution of taxpayer categories, and the emergence of fiscal space as a concept in state-building.Combining economic sociology, public finance history, and political economy, the book introduces a novel framework for understanding how taxation reflects and influences state sovereignty, citizen compliance, and administrative capacity. The book analyses substantial quantitative data and utilizes applied forecasting models to assess the impact of territorial annexations on revenue expectations. This work will appeal to scholars and students in economic history, fiscal sociology, public policy, and political science, as well as professionals involved in government planning and international development.&nbsp;&nbsp;Virginia-Anastasia Fournari 
 is a researcher at the Department of Economics, University of Thessaly. She specializes in economic history, economic sociology, public finance history, and the evolution of economic ideas. She holds a PhD from Panteion University and her academic background includes postgraduate studies in sociology, international political economy, and applied statistics. She has held visiting fellowships at the American Institute for Economic Research (USA) and the Vinson Center at the University of Buckingham (UK). Her research explores the intersections of taxation, state formation, and banking history, with a particular focus on Greece’s fiscal development in the 19th and 20th centuries.

This book analyses the role of taxation in the formation of the modern Greek state between 1833 and 1939. Drawing on extensive archival data, parliamentary records, and fiscal legislation, it explores how public revenues shaped the political, economic, and territorial development of Greece. The study examines the fiscal consequences of national border changes, the evolution of taxpayer categories, and the emergence of fiscal space as a concept in state-building.Combining economic sociology, public finance history, and political economy, the book introduces a novel framework for understanding how taxation reflects and influences state sovereignty, citizen compliance, and administrative capacity. The book analyses substantial quantitative data and utilizes applied forecasting models to assess the impact of territorial annexations on revenue expectations. This work will appeal to scholars and students in economic history, fiscal sociology, public policy, and political science, as well as professionals involved in government planning and international development.&nbsp;

The Greek Case (1833-1939)

Tax and Taxation in State Formation

“If you read just one book about economics, make it Andrew Leigh's clear, insightful, and remarkable (and short) work.” —Claudia Goldin, recipient of the 2023 Nobel Prize in Economics and Henry Lee Professor of Economics at Harvard UniversityA sweeping, engrossing history of how economic forces have shaped the world—all in under 200 pagesOne of The Economist's Best Books of the YearIn How Economics Explains the World, Harvard-trained economist Andrew Leigh presents a new way to understand the human story. From the dawn of agriculture to AI, here is story of how ingenuity, greed, and desire for betterment have, to an astonishing degree, determined our past, present, and future.&nbsp;This small book indeed tells a big story. It is the story of capitalism – of how our market system developed. It is the story of the discipline of economics, and some of the key figures who formed it. And it is the story of how economic forces have shaped world history. Why didn’t Africa colonize Europe instead of the other way around? What happened when countries erected trade and immigration barriers in the 1930s? Why did the Allies win World War II? Why did inequality in many advanced countries fall during the 1950s and 1960s? How did property rights drive China’s growth surge in the 1980s? How does climate change threaten our future prosperity? You’ll find answers to these questions and more in How Economics Explains the World.“Can a short book survey the full history of something so vast and remain readable? To find out, read How Economics Explains the World, by Andrew Leigh. In simple, clear language—and less than 200 pages—it does exactly what its title promises. … Leigh canters through the history of human progress, pausing briefly to explain the economic forces and ideas that drove it forward. … Along the way, readers meet the big economic thinkers who sought to explain these forces. Both finance aficionados and mere novices will read, savour and return to this book.” –The Economist, “The Best New Books to Read about Finance”

“If you read just one book about economics, make it Andrew Leigh's clear, insightful, and remarkable (and short) work.” —Claudia Goldin, recipient of the 2023 Nobel Prize in Economics and Henry Lee Professor of Economics at Harvard UniversityA sweeping, engrossing history of how economic forces have shaped the world—all in under 200 pagesOne of The Economist's Best Books of the YearIn How Economics Explains the World, Harvard-trained economist Andrew Leigh presents a new way to understand the human story. From the dawn of agriculture to AI, here is story of how ingenuity, greed, and desire for betterment have, to an astonishing degree, determined our past, present, and future.&nbsp;This small book indeed tells a big story. It is the story of capitalism – of how our market system developed. It is the story of the discipline of economics, and some of the key figures who formed it. And it is the story of how economic forces have shaped world history. Why didn’t Africa colonize Europe instead of the other way around? What happened when countries erected trade and immigration barriers in the 1930s? Why did the Allies win World War II? Why did inequality in many advanced countries fall during the 1950s and 1960s? How did property rights drive China’s growth surge in the 1980s? How does climate change threaten our future prosperity? You’ll find answers to these questions and more in How Economics Explains the World.“Can a short book survey the full history of something so vast and remain readable? To find out, read How Economics Explains the World, by Andrew Leigh. In simple, clear language—and less than 200 pages—it does exactly what its title promises. … Leigh canters through the history of human progress, pausing briefly to explain the economic forces and ideas that drove it forward. … Along the way, readers meet the big economic thinkers who sought to explain these forces. Both finance aficionados and mere novices will read, savour and return to this book.” –The Economist, “The Best New Books to Read about Finance”

A Short History of Humanity

How Economics Explains the World

A Study of Subsidies and Transfers in India

Weitere Titel zum Thema