Showing 1 - 10 of 37
In this paper we suggest an structural model that specifies firm growth as a function of firm specific parameters and of competition for purchase power with other firms on a given market. Moreover, we explicitely model firms? innovative behaviour and distinguish between dierent innovation...
Persistent link: https://www.econbiz.de/10005098033
The adoption of IAS/IFRS in the European Union is part of the European Commission?s global tax policy whose aim is to establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective tax burden of Belgian companies for eleven...
Persistent link: https://www.econbiz.de/10005097502
SME in Western and East-ern Germany are compared because these regions are very different in their supply of public R … German small and medium?sized firms (SME). Special attention is paid to the role of public R&D subsidies. For this purpose …&D funding. It turns out that Western German SME are financially constrained in their R&D activities by both internal and …
Persistent link: https://www.econbiz.de/10005098138
This paper describes the Social Long-Term Care Insurance (SLTCI) in Germany. Based on a short review of the history of … long-term care organization and the preceding laws in Germany, the implementation of the SLTCI as a self-standing pillar … within the system of social insurances in Germany and its set-up with regard to eligibility criteria, service provision and …
Persistent link: https://www.econbiz.de/10008518269
welfare recipients in Germany. In particular, we investigate whether program effects differ between both groups and what might …
Persistent link: https://www.econbiz.de/10008536039
So far, there has been no data set which observes firm formations in Germany not only on a cross-sectional basis using … Bankengruppe and Creditreform set up a panel study of newly founded firms in Germany: the KfW/ZEW Start-up Panel. In each of the …
Persistent link: https://www.econbiz.de/10008533547
This paper investigates whether and in what sense the west German wage structure has been ?rigid? in the 1990s. To test the hypothesis that a rigid wage structure has been responsible for rising low-skilled unemployment, I propose a methodology which makes less restrictive identifying...
Persistent link: https://www.econbiz.de/10005097544
Nanomaterials are seen as a key technology for the 21st Century, and much is expected of them in terms of innovation and economic growth. They could open the way to many radically new applications, which would form the basis of innovative products. In this context, it seems all the more...
Persistent link: https://www.econbiz.de/10005097554
This paper evaluates the effects of a professionally assisted consumer-directed program (Personal Budgets) compared to the standard home care programs of the German long-term care insurance. The evaluation makes use of a long-run social experiment at seven different sites with a random...
Persistent link: https://www.econbiz.de/10005097584
Unemployment information in individual level register data depends on institutional settings, administrative procedures and which registers are merged. In this paper we suggest different implementation strategies for common international and German legal unemployment definitions for the Sample...
Persistent link: https://www.econbiz.de/10005097612