Kontrollen und Sanktionen zur Eindämmung der Zinssteuer-Flucht

Im Februar 2006 hat die Bundesregierung ein Gesetz zur Versch?rfung von Finanzkontrollen verabschiedet. Welche Rolle spielen Sanktionen im Kalkül von Steuerhinterziehern? Welche Kosten-Nutzen-Berechnungen stellen Steuerbetrüger an? Prof. Dr. Dieter Cansier, 65, lehrte Volkswirtschaftslehre, insbesondere Finanzwissenschaft, an der Universit?t Tübingen.     

Einzelbesprechungen

Ohne Zusammenfassung     

Colonizing mars—An opportunity for reconsidering bioethical standards and obligations to future generations

The exploration and settlement of Mars provides a rare opportunity to reconsider our ethical, political, philosophical, and economic relationships with non-human life (very broadly defined) relatively free of many of the constraints that have framed and limited our analyses throughout our many histories. Manned and robotic exploration throughout and beyond our solar system also fosters reconsideration of our obligations to future generations and allows for expansion of membership in the class that constitutes those generations. This paper argues that the concept of “future generations” should not be limited to Homo sapiens, as currently defined. Opportunities for a higher ethical standard within the context of the discovery of extraterrestrial life are discussed in terms of a thought experiment and mechanisms to allow future generations to be represented in these ethical discussions are suggested.     

Intangible assets as drivers of innovation: Empirical evidence on multinational enterprises in German and UK regional systems of innovation

The sources of value creation are increasingly relying on intangible assets (IAs). IAs are the lifeblood of knowledge-intensive industries where the new value added is disproportionally based on specialized, non-repetitious activities. However, while the role of IAs is recognised as central to sustain the competitiveness of firms and innovation systems, the understanding of the mechanisms through which IAs display their effects has not yet been fully grasped.By focussing on the processes through which investments in IAs occur, this paper aims to explore the key dimensions through which two specific IAs - organisational and network capital - are enhanced and contribute to the innovativeness and embeddedness of Multinational Enterprises (MNEs) in regional innovation systems. On the basis of over forty in-depth interviews to leading staff of German and UK flagship MNEs operating in the automotive, life science and ICT sectors, the paper shows that MNEs adopt rather distinctive strategies to develop IAs; that MNE degree of local embeddedness is strictly related to both the kind of IA strategy and the local environment; and that causation mechanisms are at work between MNE embeddedness and regional creation of IAs.     

Preference Heterogeneity in the Structural Estimation of Efficient Pigovian Incentives for Insecticide Spraying to Reduce Malaria

This paper bridges the theoretical and empirical literatures on the role of preference heterogeneity in characterizing externalities related to disease transmission. We use a theoretical structure similar to locational sorting models, which characterize equilibria in terms of marginal individuals who are indifferent between locations. In our case, the ‘locations’ are binary, consisting of whether or not to take a discrete preventative action. Individual heterogeneity arises in this structure due to variation in the costs and disutility associated with prevention. We demonstrate application of this approach in the context of participation in insecticide-based indoor residual spraying programs for malaria control in northern Uganda. We identify the parameters of our theoretical model using a stated preference choice experiment combined with estimates from published epidemiological studies. The model implies that Pigovian subsidies for participation in this context should decrease household malaria risk by 19–25%. Our approach can be applied to other bioeconomic externalities with spillovers from discrete preventative actions, including agricultural pest management and the control of pest infestations and invasive species.     

The harder they fall

The past decade may well be remembered as the era of the high-flying, aggressive leader. Corner-office titans like Kenneth Lay, Dennis Kozlowski, and Bernard Ebbers graced the covers of business magazines. They captured the public's fascination with their bold business moves and charismatic sound bites. Then scandal set in, and the stars fell to earth. In this article, social psychologist Roderick M. Kramer asks an important question: Why do so many leaders--not just in business, but also in politics, religion, and the media--display remarkable adeptness and ability while courting power, only to engage in even more remarkable bouts of folly once that power has been secured? Kramer, who has spent most of his career researching how leaders get to the top, says there is something about the process of becoming a leader that changes people in profound ways. The systems through which we select our leaders force executives to sacrifice the attitudes and behaviors that are essential to their survival once they have reached the top. Society has learned to consider risk taking and rule breaking as markers of good leadership. As a result, CEOs and other leaders lack the modesty and prudence needed to cope with the rewards and trappings of power. They come to believe that normal limits don't apply to them and that they are entitled to any spoils they can seize. The leaders who do remain grounded--who get to the top and stay there--exhibit five common psychological and behavioral habits: They simplify their lives, remaining humble and "awfully ordinary." They shine a light on their weaknesses instead of trying to cover them up. They float trial balloons to uncover the truth and prepare for the unexpected. They sweat the small stuff. And they reflect more, not less.