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Steuerpolitik in Deutschland: Eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen
Bräutigam, Rainer; Spengel, Christoph - 2015
Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen … Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …
Persistent link: https://www.econbiz.de/10011335978
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Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften
Hermann, Rico A.; Spengel, Christoph; Jacobs, Otto H.; … - 2003
Die gewählte Rechtsform eines Unternehmens bestimmt auch nach (und gerade trotz) der Steuerreformen der letzten Jahre in erheblichem Ausmaß die Steuerbelastung deutscher Unternehmen. Daher hat sich auch die steuerwissenschaftliche Literatur in zahlreichen Beiträgen der Fragestellung nach der...
Persistent link: https://www.econbiz.de/10010297283
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R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models
Hussinger, Katrin - 2003
This paper analyzes the effects of public R&D subsidies on R&D expenditure in the German manufacturing sector. The focus is on the question whether public R&D funding stimulates or crowds out private investment. Cross sectional data at the firm level is used. By apllying parametric and...
Persistent link: https://www.econbiz.de/10010297313
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On the Profitability of Innovative Assets
Kraft, Kornelius; Czarnitzki, Dirk - 2004
Successful innovative activity is a major contribution to the intangible capital of firms. Although its importance is generally acknowledged, the contribution to companies? profits is a priori unclear. We present the results of an empirical study on the effects of the patent stock on...
Persistent link: https://www.econbiz.de/10010297363
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Capital Control, Debt Financing and Innovative Activity
Czarnitzki, Dirk; Kraft, Kornelius - 2004
The present paper first discusses theoretically the different incentives of manager- versus owner-controlled firms for investment into innovative activity. In addition, the role of debt financing is analyzed. Subsequently the results from an empirical study on the determinants of innovative...
Persistent link: https://www.econbiz.de/10010297397
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Die Wirkungsanalyse staatlicher Förderprogramme durch den Einsatz von Matching- und Selektionsmodellen am Beispiel der Fertigungstechnik
Fier, Andreas; Heger, Diana; Hussinger, Katrin - 2005
Mit dem Ziel die technologische Wettbewerbsfähigkeit zu steigern, investieren die Staaten der OECD jährlich beträchtliche Summen in die Förderung von Forschungs- und Entwicklungsaktivitäten (FuE). Angesichts knapper öffentlicher Budgets ist der Effektivität und Effizienz dieser Förderung...
Persistent link: https://www.econbiz.de/10010297418
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License Expenditures of Incumbents and Potential Entrants: An Empirical Analysis of Firm Behavior
Czarnitzki, Dirk; Kraft, Kornelius - 2005
This paper presents the results of an empirical test concerning the auction model of Gilbert and Newbery (1982). The study uses data on German companies in order to analyze expenditures for technology licenses. Aside of standard control variables the motives for innovation expenditures are also...
Persistent link: https://www.econbiz.de/10010297441
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Do Spillovers Stimulate Incremental or Drastic Product Innovations? Hypotheses and Evidence from German Establishment Data
Jirjahn, Uwe; Kraft, Kornelius - 2006
We estimate the determinants of various types of product innovation. Knowledge spillovers from rivals have a positive impact on incremental innovations. This impact is largely independent of the participation in R&D cooperations. Spillovers exert no such independent influence on drastic...
Persistent link: https://www.econbiz.de/10010297531
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R&D and Firm Performance in a Transition Economy
Czarnitzki, Dirk; Kraft, Kornelius - 2006
We estimate the effects of R&D on firms' credit ratings and on financial distress. The main purpose is the comparison of firms in Western Germany and Eastern Germany as a transitional economy. Innovative activity has a positive impact on firm value proxied by ratings in Western Germany, but a...
Persistent link: https://www.econbiz.de/10010297541
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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/10010297632