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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and personal income taxes), corporate...
Persistent link: https://www.econbiz.de/10003854414
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How weak is the weakest-link principle? : on the measurement of firm owners' control rights
Weichenrieder, Alfons J.; Edwards, Jeremy S. S. - 2004
The paper argues that the weakest link principle, which has been widely used as a measure of ultimate owners' control rights, has a number of serious problems. A theoretically more satisfactory method of measuring control rights, based on voting power indices, is proposed, and the different...
Persistent link: https://www.econbiz.de/10011450369
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Subprime crisis and board (in-)competence : private vs. public banks in Germany
Hau, Harald; Thum, Marcel - 2009
We examine evidence for a systematic underperformance of Germany's state-owned banks in the current financial crisis …
Persistent link: https://www.econbiz.de/10003850179
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What explains the rise in CEO pay in Germany? : a panel data analysis for 1977-2009
Fabbri, Francesca; Marin, Dalia - 2012
The compensation of executive board members in Germany has become a highly controversial topic since Vodafone's hostile … unique panel data evidence of the 500 largest firms in Germany in the period 1977-2009 we test two prominent hypothesis in … manager power hypothesis for Germany as executives tend to be rewarded when the sector is doing well rather than the firm they …
Persistent link: https://www.econbiz.de/10009508092
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Finance, control, and profitability : the influence of German banks
Chirinko, Robert S.; Elston, Julie Ann Michelle - 2003
. Germany is the prototypical economy where universal banks allegedly exert substantial influence over firms. Despite frequent …
Persistent link: https://www.econbiz.de/10011511071
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Ownership concentration and share valuation : evidence from Germany
Edwards, Jeremy S. S.; Weichenrieder, Alfons J. - 1999
Concentrated ownership of large listed companies is widespread throughout the world, and Germany is typical in this …
Persistent link: https://www.econbiz.de/10009781688
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Labor in the boardroom
Jäger, Simon; Schoefer, Benjamin; Heining, Jörg - 2019
study a reform in Germany that abruptly abolished this mandate for certain firms incorporated after August 1994 but locked …
Persistent link: https://www.econbiz.de/10012138860
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Homes incorporated : offshore ownership of real estate in the U.K.
Johannesen, Niels; Miethe, Jakob; Weishaar, Daniel - 2022
Ownership of real estate through corporations in offshore tax havens creates opportunities for tax evasion and money laundering and may have undesirable effects in housing markets. In this paper, we study offshore ownership of real estate in the United Kingdom by combining several data sources:...
Persistent link: https://www.econbiz.de/10013473652
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From separate accounting to formula apportionment : analysis in a dynamic framework
Radulescu, Doina (contributor) - 2007
Persistent link: https://www.econbiz.de/10003612722
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When taxation changes the course of the year : fiscal year adjustments and the German tax reform 2000/2001
Blasch, Frank (contributor);  … - 2006
Persistent link: https://www.econbiz.de/10003457413