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Wage divergence and unemployment: the impact of insider power and training costs

Muysken, Joan; Zwick, Thomas - 2000

The US labour market is characterized by a high skill wage mark-up and low unemployment, while the German labour market has a low skill wage mark-up and a high, mainly unskilled unemployment rate. This paper adds an innovative labour supply explanation to the discussion how these distinct labour...

Persistent link: https://www.econbiz.de/10010297700

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

Tax Incentives and the Location of FDI: Evidence from a Panel of German Multinationals

Büttner, Thiess; Ruf, Martin - 2004

Using a firm-level dataset this paper investigates the impact of taxation on the decision of German multinationals to hold direct investments in other European countries or abroad. Controlling for firm-specific differences in the valuation of potential locations, the results confirm significant...

Persistent link: https://www.econbiz.de/10010297399

Wettbewerb der Steuersysteme in Europa - eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge

Eckerle, Tobias H. - 1997

Union tritt die Bedeutung von Ländergrenzen für unternehmerische Handlungen zunehmend in den Hintergrund. Dies kann zu einem … schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur ?Großen Steuerreform 1999? in Deutschland eine derartige … geringsten wäre, wodurch der Standort Deutschland erheblich an Attraktivität gewinnen würde. Die Erhöhung der Körperschaftsteuer …

Persistent link: https://www.econbiz.de/10010297562

Citation Frequency and the Value of Patented Innovation

Vopel, Katrin; Scherer, Frederic M.; Narin, Francis; … - 1997

Through a survey, economic value estimates were obtained on 962 inventions made in the United States and Germany and on which German patent renewal fees were paid to full-term expiration in 1995. A search of subsequent U.S. and German patents yielded a count of citations to those patents....

Persistent link: https://www.econbiz.de/10010297565

Exploring the Tail of Patented Invention Value Distributions

Scherer, Frederic M.; Harhoff, Dietmar; Vopel, Katrin - 1997

We explore the tail of patented invention value distributions by using value estimates obtained directly from patent holders. The paper focuses on those full-term German patents of the application year 1977 which were held by West German and U.S. residents. The most valuable patents in our data...

Persistent link: https://www.econbiz.de/10010297567

Die Steuer- und Abgabensysteme der Niederlande und Deutschlands - Eine Analyse der Wettbewerbswirkungen unter besonderer Berücksichtigung der Körperschaft- und Einkommensteuersyste...

Gröschel, Michael - 1997

Die Steuer- und Abgabensysteme in der Europäischen Union sind durch eine heterogene Struktur gekennzeichnet …The tax systems in the European Union (EU) distinguish oneself by a heterogenous structure. The efforts of harmonizing …

Persistent link: https://www.econbiz.de/10010297570

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/10010297652

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/10010297653

Product market competition, corporate governance and firm performance: an empirical analysis for Germany

Januszewski, Silke I.; Köke, Jens; Winter, Joachim K. - 1999

Productivity growth has been slow in many continental European countries over the last few decades, especially in comparison with the United States. It has been argued that lack of product market competition and poor corporate governance are two of the main reasons for this phenomenon. However,...

Persistent link: https://www.econbiz.de/10010297660