On 3 June 2020, the German government announced a temporary value added tax (VAT) rate reduction. VAT rates were reduced on 1 July 2020 and went back to their previous level on 1 January 2021. We study the price effects of the temporary VAT rate reduction using a web-scraped data set covering...

Der Inhalt: Grundlagen des Marketing Marketing-Ziele Marketing-Strategie Marketing-Instrumente - Produkt- und Programmpolitik - Preis- und Konditionenpolitik - Distributionspolitik - Kommunikationspolitik - Personalpolitik Entwicklung einer geschlossenen Marketing-Konzeption Das Buch: Ralf T....

In der 2. Auflage wurden alle Kapitel auf den neuesten Stand gebracht. Neben der Aktualisierung vieler Beispiele wurde im Kommunikationsteil das Themenfeld "Web 2.0" neu aufgenommen. Außerdem wurde das Kapitel zur Personalpolitik als 5. P im Marketingmix konsequent weiterentwickelt. "Dieses...

In immer mehr Branchen werden Budgets zugunsten des Dialog-Marketing umgewidmet. Dies unterstreicht den seit Jahren zu beobachtenden Trend zur persönlichen Kommunikation. Gleichzeitig wird es vor diesem Hintergrund schwieriger bei den Zielgruppen Aufmerksamkeit zu finden, weil immer mehr...

This paper examines the effects of real estate transfer taxes (RETT) on property prices using a rich micro dataset of roughly 17 million German properties for the period from 2005 to 2019. We exploit a 2006 constitutional reform that allows states to set their own RETT rates, leading to frequent...

We employ panel data from three waves of a large representative population survey carried out between June and November 2020 to assess in what regards and to what extent different groups of the German population are affected by the COVID- 19 crisis. Using common factor analysis, we demonstrate...

Information provided by experts is widely believed to play a key role in shaping attitudes towards policy responses to the COVID-19 pandemic. This paper uses a survey experiment to assess whether providing citizens with expert information about the health risk of COVID-19 and the economic costs...

Charakterisierung von B2B-Märkten -- Instrumente des Online-Marketings.-Social-Media-Marketing -- Mobile Anwendungen des Online-Marketings -- Trends im Online-Marketing -- Rechtliche Rahmenbedingungen des Online-Marketings.

This paper is the first to use information from individual country-by-country (CbC) re-ports to assess the extent of profit shifting by multinational enterprises. Unlike other data often used to evaluate the extent of profit shifting and tax avoidance, CbC reports pro-vide a complete coverage of...

The 'starving the beast' hypothesis claims that tax cuts lead to lower public spending, rather than higher debt levels and higher taxes in the future. This paper uses the institutional setting of German fiscal federalism to its advantage in order to explore how fiscal policy reacts to exogenous...