An important puzzle in corporate taxation is that effective tax rates have fallen significantly while tax revenue has simultaneously risen in most countries. Moreover, the gross profitability of firms seems to be lower in high-tax countries, even though standard models of international investment would yield the opposite conclusion. We offer an explanation for these stylized facts by setting up...

Assuming that there are correct basic norms, is there a way to explain their correctness? Paul does not think so, and he argues that a certain family of strategies for explaining the correctness of one particular class of basic epistemic norms does not work. The norms in question are those which concern the acceptance of ID-sentences, i.e. sentences which are, or seem to be, the implicit defini...

The purpose of this paper is to provide a heuristic that can help to decide whether qualitative or quantitative system dynamics modeling is useful in organizational modeling projects. The heuristic depends on the initial problem formulation, in form of a question to be answered. The argumentation is based on conceptual musings and on two short case studies to exemplify the usage of the heuristi...

published in "Urology" / Contribution to the RSNA 2003 -----------------------------------------------------------------------------Authors: Andrea Klauser MD Florian Koppelstaetter MD Wolfgang Horninger MD Andreas Berger MD Andreas Lorenz MD Andreas Pesavento MD Ferdinand Frauscher MD -----------------------------------------------------------------------------