Kapiteln werden alle bekannten Managementheorien von Kaizen über TQM, Business Reengineering, Lean-, Change- etc …

We analyze the impact of large firms on business tax rates using data from German mu-nicipalities in Hesse in 1998 …-2005. Results suggest that business tax rates decrease with tax-payers' concentration, indicating strong local lobbying power of …

Empirical evidence on the degree of business-tax shifting to employees via the wage level is highly controversial and … panel data set, we exploit the regional variation of the German business income taxation to address these issues. Our … results suggest an elasticity of wages with respect to business taxes that ranges between -0.28 to -0.46,once we control for …

monetary business-cycle environment. Financial intermediation provides deposits which serve as a substitute for currency to …

vi, 46 p. "A Report from The Program on Climate Economics, Climate Leadership Initiative, Institute for a Sustainable …

than male-owned businesses because they have less startup capital, less business human capital acquired through prior work … experience in a similar business, and less prior work experience in a family business. We also find some evidence that female … business owners work fewer hours and may have different preferences for the goals of their businesses, which may have …

Whether a particular set of activities constitute the conduct of a trade or business within the United States is a … question needs to be bifurcated into two distinct inquiries: - Is the foreign taxpayer engaged in a trade or business? - Is the … conduct of the trade or business in the United States? The answer to the former question is quantitative. Are the taxpayer …