Suchergebnisse

In this article, I introduce a research perspective which combines the analysis of family and life histories with the analysis of places. I define the terms place and emplacement as being processual and spatial at the same time, aiming at a combination of the sociology of space and biographical research. I detail how the identification of places and emplacement can be done practically in the research process by using the conception of heuristic research spaces. On the basis of a case study taken from my empirical research in Jerusalem's Old City, I highlight the analytical advantages of including a consideration of places and emplacement.

Wie verorten sich Menschen in einem ideologisch aufgeladenen und geographisch engen Raum? Zur Beantwortung dieser Frage portraitiert Johannes Becker das palästinensische Alltagsleben in der Jerusalemer Altstadt, stellt Lebensgeschichten ihrer Bewohnerinnen und Bewohner vor und zeigt wenig thematisierte geschichtliche Aspekte der palästinensischen Community Jerusalems auf. Aus der Perspektive der sozialkonstruktivistischen Biographieforschung sowie der Raum- und Stadtsoziologie schärft er den Begriff der »Verortung« als räumlich und prozessual und diskutiert, wie Städte anhand der Relevanzen ihrer Bewohnerinnen und Bewohner erforscht werden können.

Wie verorten sich Menschen in einem ideologisch aufgeladenen und geographisch engen Raum? Zur Beantwortung dieser Frage portraitiert Johannes Becker das palästinensische Alltagsleben in der Jerusalemer Altstadt, stellt Lebensgeschichten ihrer Bewohnerinnen und Bewohner vor und zeigt wenig thematisierte geschichtliche Aspekte der palästinensischen Community Jerusalems auf. Aus der Perspektive der sozialkonstruktivistischen Biographieforschung sowie der Raum- und Stadtsoziologie schärft er den Begriff der »Verortung« als räumlich und prozessual und diskutiert, wie Städte anhand der Relevanzen ihrer Bewohnerinnen und Bewohner erforscht werden können.

Obwohl die Politik stets beteuert, keine Schulden machen zu wollen, bekommen die meisten Staaten ihr Verschuldungsproblem nicht in den Griff. Ein Vergleich mit individuellen Problemen der Selbstkontrolle, etwa bei Übergewichtigen oder Rauchern, bietet sich hier an. Würden die Staaten den Schuldenabbau tatsächlich wollen, gäbe es funktionierende Lösungskonzepte. ; Although policy-makers often promise to reduce budget deficits, most countries have high and increasing debt ratios. In this regard, government behaviour shows some intriguing similarities to individuals with self-control problems. If this comparison holds, there is a range of policy measures which could be taken by governments willing to reduce their debt burden.

If conventional instruments of strategic trade policy are unavailable, the system of foreign profit taxation and transfer price guidelines may serve as surrogate policy instruments. In this paper, I consider a model where firms from two countries compete with each other on a third market. I analyze optimal policy choices of the firms' residence countries aiming at strategically manipulating the competitivity of their firms on the third market. I show that, as has recently been claimed, countries prefer the tax exemption system over the tax credit system if transfer prices for headquarter services to the affiliate are close to the headquarter's variable cost and if the third country's tax rate is low (i.e., if there is a large tax differential between both locations within the firm). However, if transfer prices are high and the tax rate in the third market country is sufficiently close to the residence country's tax rate, I show that the tax credit system is an optimal tax policy choice for both countries. From a policy perspective, the view that the tax exemption system is generally the best policy response if domestic firms' competitiveness is a policy goal has to be qualified.

More than twenty years ago, public finance scholars started to focus on the phenomenon of international capital mobility and its consequences for public goods provision by national governments. The tax competition literature found considerable response in the political arena since it picked up some growing concern about the increasing limitations of the national state�s scope for action. Since then, the economy, tax policy and the scholarly thinking about these two have evolved. What was a newly perceived phenomenon back then in 1986, is long an omnipresent issue in the public debate. Meanwhile, public finance scholars have started to evaluate their theoretical predictions. In short, some of them turned out to be correct, others failed. The obvious mismatch of theories and empirical evidence in some cases triggered a second wave of tax competition papers, which sets out to reconcile international tax theory and the evidence. This book is part of this research program. In this book, I consider firm heterogeneity as a possible explanation for some puzzles. A large part of the tax competition literature is (implicitly) based on the concept of homogeneous firms, i.e. taxation affects firms identically, or differences in their exposure to taxation are not relevant for the model predictions. As I show in this book, the introduction of certain differences between firms requires considerable modifications of the standard theory and its predictions.