The paper tests empirically the role of knowledge stocks to explain the regional distribution of Germany?s biotechnology founders. We present an unique approach to highlight the role of knowledge spillovers as we differentiate according the local embeddedness and research affinity of founders....

Regions with biotechnology-specific knowledge seem to have best chances to attract potential entrepreneurs to establish a biotechnology-firm. Furthermore, regional oriented technology policy is supposed to stimulate the creation process of biotechnology clusters, too. The BioRegio contest (BRC)...

The 2005 reform of the German welfare system introduced two competing organizational models for welfare administration. In most districts, a centralized organization was established where local welfare agencies are bound to central directives. At the same time, 69 districts were allowed to opt...

Studies of spatial policy interdependence in (local) public policies usually concentrate on the relations between jurisdictions within a single analysed region, and disregard possible extra-regional effects. This paper evaluates the validity of such restriction by studying German local...

We advance the literature on political budget cycles by testing separately for cycles in expenditures for elections in the legislative and the executive. Using municipal data, we can separately identify these cycles and account for general year effects. For the executive branch, we show that it...

We study the effect of direct democracy on local taxation. Our setting is the German federal state of Bavaria, where in 1995 a state-wide referendum introduced the possibility to initiate direct democratic legislation into the local government code. Relying on a sample of all Bavarian...

Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...

In diesem Beitrag wird aufgezeigt, dass die Harmonisierung der Gewinnermittlung innerhalb der EU zahlreiche Zusatzvorteile aufweist und dass es sich lohnt, die Arbeiten an der GKB / GUB zu einem erfolgreichen Abschluss zu bringen. Mit einer GKB / GUB lassen sich für zahlreiche, seit langem...

In diesem Beitrag werden die Gewinnermittlungsregelungen nach dem RLE (GKB / GUB) mit der deutschen Gewinnermittlung durch einen Betriebsvermögensvergleich nach § 5 Abs. 1 EStG (Steuerbilanz) verglichen. Durch einen detaillierten qualitativen Belastungsvergleich wird aufgezeigt, in welchen...

Despite the well-developed empirical literature on local tax competition, little is known about the actual spatial structure of inter-municipal competition. Assuming that competition takes place only among neighbours (as in the empirical literature) is at odds with the theoretical approaches...