Showing 1 - 10 of 135
In Germany, there are four different legal structures for employer-sponsored pension plans. Tax treatment at the firm level as well as at the level of the employee or pensioner differs between these four vehicles. This article evaluates and compares the tax benefit from comparable plans within...
Persistent link: https://www.econbiz.de/10008753077
Anfang diesen Jahres wurden die Ergebnisse der Studie "Altersvorsorge in Deutschland 1996 (AVID '96)" veröffentlicht …
Persistent link: https://www.econbiz.de/10005620038
Anfang diesen Jahres wurden die Ergebnisse der Studie "Altersvorsorge in Deutschland 1996 (AVID '96)" veröffentlicht …
Persistent link: https://www.econbiz.de/10005789932
A pervasive trend that characterised the past two decades of European economic growth is that the share in the economy of commercial services, and particularly business services, grows monotonically, and this mainly to the expense of the manufacturing sector. The structural shift reflects a...
Persistent link: https://www.econbiz.de/10004980398
Following Furtuoso and Guilhoto (2003) the GDP of the Brazilian Agribusiness is estimated to be around 27% of the Brazilian GDP in 2000, and the latest numbers show that it could be reaching 30% of the Brazilian GDP in 2003. Despite its importance for the Brazilian economy as a whole, the size...
Persistent link: https://www.econbiz.de/10011107556
Soil erosion by water is a widespread phenomenon throughout Europe and has the potentiality, with his on-site and off … estimating soil erosion by water in Europe, there is still a lack of harmonization of assessment methodologies. Often, different … soil erosion by water in Europe. A significant effort was made for selecting the better simplified equations to be used …
Persistent link: https://www.econbiz.de/10011107592
This paper studies the causes and consequences of political centralization and fragmentation in China and Europe. We … argue that the severe and unidirectional threat of external invasion fostered political centralization in China while Europe … faster population growth during peacetime than in Europe. But it also meant that China was relatively fragile in the event of …
Persistent link: https://www.econbiz.de/10011107666
and Central Europe which have recently joined the EU (e.g., Romania and Hungary). …
Persistent link: https://www.econbiz.de/10011108118
This article analyses business strategies in the automobile sector to determine the key factors behind production relocation processes in automobile components suppliers. These factors help explain changes in production geography in the sector not only in terms of location advantages but also...
Persistent link: https://www.econbiz.de/10011108756
The volume From Periphery to Centre. The Image of Europe at the Eastern Border of Europe gathers the papers presented … distances between centre and periphery and their common traits as well, as they are revealed in the various images of Europe and …. The articles of the first chapter cover a large space, from Western to Eastern Europe, from Rome to Byzantium and to the …
Persistent link: https://www.econbiz.de/10011108818