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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

Innovation, imitation, and intellectual property rights

Helpman, Elhanan - 1992

Persistent link: https://www.econbiz.de/10000839471

Polarized Education Levels and Civil War

Canavire-Bacarreza, Gustavo Javier - 2017

This paper suggests that societies exhibiting a large degree of educational polarization among its populace are systematically more likely to slip into civil conflict and civil war. Intuitively, political preferences and beliefs of highly educated citizens are likely to differ fundamentally from...

Persistent link: https://www.econbiz.de/10012964049

Designing Efficient College and Tax Policies

Findeisen, Sebastian - 2015

The total social benefits of college education exceed the private benefits because the government receives a share of the monetary returns in the form of income taxes. We study the policy implications of this fiscal externality in an optimal dynamic tax framework. Using a variational approach we...

Persistent link: https://www.econbiz.de/10013018704

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

The global diffusion of ideas

Buera, Francisco; Oberfield, Ezra - 2016

Persistent link: https://www.econbiz.de/10011431029

Intellectual property rights, the pool of knowledge, and innovation

Stiglitz, Joseph E. - 2014

Persistent link: https://www.econbiz.de/10010346575

Integration, Mobility, and Human Capital Formation

Haupt, Alexander - 2010

In this note, we show that labour market integration can be a double-edged sword. In the presence of local human capital externalities, integration and the ensuing agglomeration of skilled labour can cause a decline in human capital and the total wage sum (net of education costs). In particular,...

Persistent link: https://www.econbiz.de/10013137447

Household Relational Contracts for Marriage, Fertility and Divorce

Fahn, Matthias - 2011

This paper applies the theory of relational contracts to a model in which a couple decides whether to marry or cohabit, how many children to have and subsequently whether to stay together or separate. We make precise the idea that cooperation in a household can be supported by self interest....

Persistent link: https://www.econbiz.de/10013117792

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