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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/10010297677
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Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany
Aschhoff, Birgit - 2008
The question of the allocation of public R&D funding is becoming particularly important when it comes to identifying the effects of state subsidies, in terms of input or output additionality. This analysis goes one important step further than the existing literature by including the time...
Persistent link: https://www.econbiz.de/10010298027
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The effect of subsidies on R&D investment and success: do subsidy history and size matter?
Aschhoff, Birgit - 2009
This study provides insights into the effects of public R&D grants on R&D input and output of firms from Germany …
Persistent link: https://www.econbiz.de/10010298803
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Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany
Aschhoff, Birgit - 2009
This paper looks at which firms receive R&D project grants and how this public support evolves over time by considering in particular firm's previous participation. The question of the allocation of public R&D funding is becoming particularly important when it comes to identifying the effects of...
Persistent link: https://www.econbiz.de/10010298811
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Structural properties of cooperation networks in Germany: From basic to applied research
Brökel, Tom; Graf, Holger - 2010
industries. The study is based on a new data source on subsidized R&D cooperation in Germany, which is presented in detail and …
Persistent link: https://www.econbiz.de/10010281619
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Quantifying optimal growth policy
Grossmann, Volker; Steger, Thomas M.; Trimborn, Timo - 2010
The optimal mix of growth policies is determined within a comprehensive endogenous growth model. The analysis captures important elements of the tax-transfer system and accounts for transitional dynamics. Currently, for calculating corporate taxable income US firms are allowed to deduct...
Persistent link: https://www.econbiz.de/10010276785
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Competing internationally: On the importance of R&D for export activity
Czarnitzki, Dirk; Wastyn, Annelies - 2010
Export is an important factor to improve growth and welfare especially for industrialized small, open economies such as … Belgium. Policy may be interested in key variables that can influence export. This paper finds evidence for the importance of … R&D for export activities using Belgian firm-level data. To control for reverse causality, R&D-subsidy variables are …
Persistent link: https://www.econbiz.de/10010302586
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Publicly Funded R&D Collaborations and Patent Outcome in Germany
Czarnitzki, Dirk; Fier, Andreas - 2003
examines the development and the impact of publicly funded R&D consortia in Germany. The paper describes the history of R …&D funding in Germany with a focus on the development of measures encouraging collaborative R&D activities among firms and public …
Persistent link: https://www.econbiz.de/10010297272
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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