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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
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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
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Non-Take-Up of Student Financial Aid : A Microsimulation for Germany
Herber, Stefanie - 2016
This paper estimates the percentage of students who do not take up their federal need-based student financial aid entitlements and sheds light on determinants of this behavior. Against the background that educational mobility in Germany is low although extensive student financial aid for needy...
Persistent link: https://www.econbiz.de/10012987297
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Who Dares, Wins? A Sibling Analysis of Tertiary Education Transition in Germany
Keller, Tamas - 2014
Past studies have found that parental background has a considerable impact on educational decisions. Our knowledge is …
Persistent link: https://www.econbiz.de/10013040126
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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/10013044666
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The Distribution of Economic Resources to Children in Germany
Stockhausen, Maximilian - 2017
This paper investigates the redistributive impact of private and public childcare provision and education on children's resources in Germany between 2009 and 2013. It takes account of the multidimensionality of children's needs and access to economic resources by applying an extended income...
Persistent link: https://www.econbiz.de/10012950492
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Task-Biased Changes of Employment and Remuneration : The Case of Occupations
Kampelmann, Stephan - 2011
Different empirical studies suggest that the structure of employment in the U.S. and Great Britain tends to polarise into "good" and "bad" jobs. We provide updated evidence that polarisation also occurred in Germany since the mid-1980s until 2008. Using representative panel data, we show that...
Persistent link: https://www.econbiz.de/10013128093
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Gender-Specific Occupational Segregation, Glass Ceiling Effects, and Earnings in Managerial Positions : Results of a Fixed Effects Model
Busch, Anne - 2011
inequality on earnings levels and gender wage differentials in management positions. Our paper is, to our knowledge, the first in …
Persistent link: https://www.econbiz.de/10013130942
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Maintaining (Locus of) Control? Assessing the Impact of Locus of Control on Education Decisions and Wages
Piatek, Remi - 2011
This paper establishes that individuals with an internal locus of control, i.e., who believe that reinforcement in life comes from their own actions instead of being determined by luck or destiny, earn higher wages. However, this positive effect only translates into labor income via the channel...
Persistent link: https://www.econbiz.de/10013131725
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Worker Reallocation Across Occupations in Western Germany
Isaoglu, Aysen - 2010
This paper analyzes the determinants of annual worker reallocation across disaggregated occupations in western Germany for the period 1985-2003. Employing data from the German Socio-Economic Panel, the pattern of average occupational mobility is documented. Worker reallocation is found to be...
Persistent link: https://www.econbiz.de/10013136681