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This paper has two ambitions. First, we review the economic literature on tax coordination. Second, we argue that the taxation of capital is not an issue of efficiency, but instead an issue of equity. In particular, capital tax coordination can alter the vertical distribution of income between the production factors capital and labour. Capital is in perfectly elastic supply in a small open economy. Therefore the tax incidence falls to the immobile factor, labour. By contrast, capital is in inelastic supply at the international level, and therefore the capital tax incidence falls completely on capital, without welfare losses of taxation. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

It is widely recognised that knowledge and highly skilled individuals as "carriers" of knowledge (i.e. knowledge spillover agents) play a key role in impelling the development and growth of cities and regions. In this paper we discuss the relation between the mobility of talent and knowledge flows. In this context, several issues are examined, including the role of highly skilled labour for regional development, the features that characterise knowledge spillovers through labour mobility, the key factors for attracting and retaining talent as well as the rise of "brain gain" policies. Although the paper deals with highly skilled mobility and migration in general, a particular attention will be paid to flows of (star) scientists. / Series: SRE - Discussion Papers

In this paper, we discuss the question whether or not the real estate market is efficient. We define market efficiency and the efficient market hypothesis as it had been developed in the literature on financial markets. Then, we discuss the empirical evidence that exists concerning the efficiency or inefficiency of financial markets, usually seen as the reference markets as far as market efficiency is concerned. In a separate section, we turn to the real estate market. There, we define the real estate market and discuss various aspects that are decisive for the efficiency of that market. As it turns out, the result found in the literature is inconclusive. Majority of studies provide evidence supporting inefficiency of the real estate market while several studies maintain the notion of real estate market efficiency. / Series: SRE - Discussion Papers

The Austrian economy is characterised by a very low proportion of women in leading positions. Although women's employment is as high as never before and women are very well-trained, top management consists predominantly of male executives. There is no progress with regard to a balanced proportion during the last fifteen years. In some industries, as logistics and information technology, the percentage to women in leading positions is particularly low. The diploma thesis includes causal research regarding the low proportion of women in leading positions in logistics and the transport industry. The aim of the paper is to find out if the responsible factors are within the industry sector, the economic system or they are gender related. At first, a theoretical framework of the concept of logistics management, human resource development and gender mainstreaming which has impacts on career developments of the employees in logistics, is provided, followed by an analysis of the contemporary situation of women in the Austrian economy, especially in logistics. Subsequently, a qualitative research was conducted. Different experts of the transport industry, such as university professors, human resource managers and employees, have been consulted. The evaluation of the interviews shows that 1) the acceptance of female managers is low, 2) it is difficult to set up a work-life-balance for working mums, 3) sociopolitical conditions disadvance women 4) the knowledge about gender mainstreaming is low and 5) some female employees have low self-esteem. Concluding, the final results are summarized and recommendations are presented. (author's abstract) / Series: Schriftenreihe des Instituts für Transportwirtschaft und Logistik - Logistik

The International fragmentation of production processes is of rising importance. One part of this fragmentation involves the relocation of a production process from a home- to a new host country. This literature survey deals with the effects of such relocations on the home country. First of all, we try to conceptualize the terms and definitions most frequently used in this context which are "outsourcing", "offshore outsourcing" and "offshoring". Despite the fact that there is little textual documentation dealing directly with the phenomena of offshoring and offshore outsourcing we try to give an overview of possible empirical literature to which one can regard to. Including FDI literature we try to cover empirical literature which can provide helpful insight on the effects of a relocation to foreign countries on the home country in connection with wages, skill upgrading, prices, profits, taxes and unions. (author's abstract) / Series: Discussion Papers SFB International Tax Coordination

Chancen und Risiken – das ist das bekannte Schema von Technologiefolgenabschätzung und Technologiebewertung in den letzten Jahrzehnten gewesen. Die Beiträge dieses Heftes sind gegliedert in die Komplexe • Methodenprobleme und Grundsatzfragen • Risikobewältigung im Bauingenieurswesen • Risiken in Naturwissenschaft, Technik und Medizin • Risiken in Gesellschaft, Technik und Wirtschaft

Grenzüberschreitende Übertragungen und physische Überführungen von Betrieben bzw. Teilbetrieben sind im Wirtschaftsleben immer häufiger anzutreffende Vorgänge, mit welchen wesentliche ertragsteuerliche Konsequenzen verbunden sind. Diese ertragsteuerlichen Implikationen beeinflussen die betriebswirtschaftliche Vorteilhaftigkeit des Übertragungs- bzw. Überführungsvorganges maßgeblich, wobei insbesondere eine eventuell drohende Doppel- bzw. Mehrfachbesteuerung von stillen Reserven Umstrukturierungsvorgänge erschweren können. Die vorliegende Arbeit stellt daher den für betriebliche Übertragungs- und Überführungsvorgänge relevanten ertragsteuerlichen österreichischen Rechtsrahmen dar und stimmt diesen mit abkommensrechtlichen und unionsrechtlichen Vorgaben ab. Im Speziellen wird untersucht, ob die österreichische Besteuerung von betrieblichen Wegzugs- und Entstrickungsvorgängen abkommensrechtlichen und unionsrechtlichen Vorgaben genügt. (Autorenref.)

Cities are usually confronted with a large variety of economic development choices. With growing environmental concern as well as rising income and wealth inequalities, assessment of the impacts of such choices is likely to gain in importance. Consequently, the demand for adequate assessment tools will grow. Computable general equilibrium (CGE) models analyze issues of resource allocation and income distribution in market economies. They have become a widely accepted tool for policy assessment over the past two decades but are currently still primarily a field for specialists. This is particularly distinctive in the case of urban CGE models, which are the focus of this paper. (author's abstract) / Series: SRE - Discussion Papers

The goal of this paper is to examine innovation activities in the Vienna software industry and to get a better understanding of the nature and geography of knowledge linkages in this sector. In the literature there seems to be a growing consensus that innovation rests on both informal local knowledge linkages and formal global networks, i.e. a combination of "local buzz" and "global pipelines". Recent studies on the software sector, however, show that the importance of different types of knowledge sources, the spatial dimension of knowledge transfer and the relevance of different channels of knowledge exchange in the software industry remain poorly understood. Drawing on a firm survey and qualitative face-to-face interviews with companies we will show that in the Vienna software industry the transfer and exchange of knowledge is highly localised and strongly informal in nature, pointing to a high significance of "local buzz" and a lack of "global pipelines". This specific pattern raises the question whether the Vienna software sector is exposed to a danger of lock in. (author´s abstract) / Series: SRE - Discussion Papers