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Should Continued Family Firms Face Lower Taxes than Other Estates?

Grossmann, Volker - 2009

Inheritance taxes may induce heirs to discontinue family firms. Because firm dissolution incurs transaction costs, a preferential tax treatment of transferred family businesses seems to be desirable from a macroeconomic viewpoint. The support of dynastic succession, however, entails also a cost...

Persistent link: https://www.econbiz.de/10012766594

The Impact of Continuous Training on a Firm's Innovations

Bauernschuster, Stefan; Falck, Oliver; Heblich, Stephan - 2021

implement them. Both of these knowledge-based elements of innovation can be attained through moderate labor force turnover in …Keeping up with rapid technological change necessitates constant innovation. Successful innovation depends on both … incumbent workers' knowledge, based on experience, and knowledge about the latest technologies, along with the skills needed to …

Persistent link: https://www.econbiz.de/10013316553

Analyzing educational achievement differences between second-generation immigrants : comparing Germany and German-speaking Switzerland

Kunz, Johannes - 2014

In this study, I provide evidence that the educational achievement of second-generation immigrants in German-speaking Switzerland is greater than in Germany. The impact of the first-generation immigrants' destination decision on their offspring's educational achievement seems to be much more...

Persistent link: https://www.econbiz.de/10010418137

Analyzing Educational Achievement Differences between Second-Generation Immigrants : Comparing Germany and German-Speaking Switzerland

Kunz, Johannes - 2014

Persistent link: https://www.econbiz.de/10013044666

How does reducing the intensity of tracking affect student achievement? : evidence from German state reforms

Piopiunik, Marc - 2021

To investigate the effects of reducing the intensity of tracking, this study exploits reforms across German states which combined the two lower secondary school tracks, sometimes additionally offering the possibility to acquire a university entrance qualification. Using a...

Persistent link: https://www.econbiz.de/10012599122

The impact of all-day schools on student achievement : evidence from extending school days in German primary schools

Seidlitz, Arnim; Zierow, Larissa - 2020

This paper studies the effect of longer school days - induced by voluntary all-day programs in German primary schools - on school performance. We combine data from the National Educational Panel Study covering 5771 primary school students with municipality-level information on all-day school...

Persistent link: https://www.econbiz.de/10012299552

Social mobility in Germany

Dodin, Majed; Findeisen, Sebastian; Henkel, Lukas; … - 2021

We characterize intergenerational mobility in Germany using census data on educational attainment and parental income for 526,000 children. Our measure of educational attainment is the A-Level degree, a requirement for access to university. A 10 percentile increase in the parental income rank is...

Persistent link: https://www.econbiz.de/10012597896

Does information about inequality and discrimination in early child care affect policy preferences?

Hermes, Henning; Lergetporer, Philipp; Mierisch, Fabian; … - 2024

We investigate public preferences for equity-enhancing policies in access to early child care, using a survey experiment with a representative sample of the German population (n ≈ 4,800). We observe strong misperceptions about migrant-native inequalities in early child care that vary by...

Persistent link: https://www.econbiz.de/10014467372

Inheritance of fields of study

Altmejd, Adam - 2024

University graduates are two to five times as likely to hold a degree in the field that their parents graduated from. To estimate how much of this association is caused by the education choices of parents, I exploit admission thresholds to university programs in a regression discontinuity...

Persistent link: https://www.econbiz.de/10014530430

Are risk aversion and impatience related to cognitive ability?

Dohmen, Thomas; Falk, Armin; Huffman, David; Sunde, Uwe - 2009

This paper investigates whether risk aversion and impatience are correlated with cognitive ability. We conduct incentive compatible choice experiments measuring risk aversion, and impatience over an annual time horizon, for a representative sample of roughly 1,000 German adults. A measure of...

Persistent link: https://www.econbiz.de/10003833308

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