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Foreign competition and executive compensation in the manufacturing industry : a comparison between Germany and the U.S.

Dyballa, Katharina; Kraft, Kornelius - 2018

In this study we use import penetration as a proxy for foreign competition in order to empirically analyze (1) the impact of foreign competition on managerial compensation, (2) differences in the impact between Germany and the U.S. and (3) whether the impact of import penetration is driven by...

Persistent link: https://www.econbiz.de/10011897992

Central wage bargaining and local wage flexibility : evidence from the entire wage distribution

Büttner, Thiess; Fitzenberger, Bernd - 1998

We argue that in labor markets with central wage bargaining wage flexibility varies systematically across the wage distribution: local wage flexibility is more relevant for the upper part of the wage distribution, and flexibility of wages negotiated under central wage bargaining affects the...

Persistent link: https://www.econbiz.de/10011442286

Industry-level wage bargaining : a partial rehabilitation : the German experience

Fitzenberger, Bernd; Franz, Wolfgang - 1999

In order to reduce unemployment, it is often recommended that industry-level wage bargaining in Germany should be replaced by a more decentralized system. This paper provides a critical assessment of the current wage bargaining institutions and reexamines the case for a more decentralized...

Persistent link: https://www.econbiz.de/10011442920

The effective average tax burden in the European Union and the USA : a computer-based calculation and comparison with the model of the European tax analyzer

Jacobs, Otto H.; Spengel, Christoph - 1999

In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....

Persistent link: https://www.econbiz.de/10011443402

Effective marginal tax rates for US investors in Germany and Europe : an analysis of recent tax reforms in Germany

Spengel, Christoph - 1999

In this paper the impact of the corporate tax systems of the 15 EU-member states on the investment and the financing decision of an US multinational corporation is analysed. The calculation of the resulting effective marginal tax rates (EMTR) closely follow the model of King and Fullerton. There...

Persistent link: https://www.econbiz.de/10011443408

Der Flächentarifvertrag : eine kritische Würdigung aus ökonomischer Sicht

Fitzenberger, Bernd; Franz, Wolfgang - 1999

Thema dieses Beitrags ist zum einen eine kritische Würdigung des Flächentarifvertrages (FTV) im Hinblick auf seine Regelungsdichte und zum anderen die theoretische Analyse eines Elements des Flexibilisierungspotentials des FTV, nämlich der Öffnungsklausel, unter Berücksichtigung der...

Persistent link: https://www.econbiz.de/10011443451

Zur wissenschaftlichen Evaluation der aktiven Arbeitsmarktpolitik in Deutschland : ein Überblick

Fitzenberger, Bernd; Speckesser, Stefan - 2000

Arbeitsmarktpolitik (AAMP) in Deutschland. Das Grundproblem mikroökonomischer Evaluation besteht darin, den Vergleichsmaßstab bei … der möglichen Endogenität der AAMP Rechnung tragen. Die meisten Evaluationsstudien für Deutschland zeigen keine signifiant …

Persistent link: https://www.econbiz.de/10011443899

An empirical test of the asymmetric models on innovative activity : who invests more into R&D - the incumbent or the challenger?

Czarnitzki, Dirk; Kraft, Kornelius - 2000

The theoretical discussion concerning the question whether the incumbent or the (potential) entrant invests more into R&D has attracted considerable interest. This paper reports the results of an empirical study on this question using data of about 3500 German firms over the years 1992 to 1995....

Persistent link: https://www.econbiz.de/10011444512

Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …

Persistent link: https://www.econbiz.de/10011444519

Haftungsregeln und Innovation

Czarnitzki, Dirk; Kraft, Kornelius - 2000

This paper discusses the incentives for innovation when liability is limited or not. Clearly innovative activity involves risk. On the one hand, the risk of firm owners is limited if their liability is limited. On the other hand credits will be more difficult to receive if liability is limited....

Persistent link: https://www.econbiz.de/10011444773