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Should continued family firms face lower taxes than other estates?
Grossmann, Volker (contributor); Strulik, Holger (contributor) - 2008
Persistent link: https://www.econbiz.de/10003641763
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Inter vivos transfers of ownership in family firms
Hines, James R.; Potrafke, Niklas; Riem, Marina; … - 2016
This paper examines the determinants of inter vivos (lifetime) transfers of ownership in German family firms between 2000 and 2013. Survey evidence indicates that owners of larger firms, and firms with strong current business conditions, transfer ownership at higher rates than others. When a...
Persistent link: https://www.econbiz.de/10011482489
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FamData: database for family business companies in Germany covering company key figures and survey data
Garnitz, Johanna; Maltzan, Annette von; Wohlrabe, Klaus - 2023
FamData is a database covering family businesses and non-family businesses across various size classes and branches containing structural and financial information. The ifo Institute assembled a business panel with executives from almost 4,000 companies. In addition to the "hard" business data...
Persistent link: https://www.econbiz.de/10014309600
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Communicating subjective evaluations
Lang, Matthias - 2014
Should principals explain and justify their evaluations? Suppose the principal's evaluation is private information, but she can provide justification by sending a costly cheap-talk message. If she does not provide justification, her message space is restricted, but the message is costless. I...
Persistent link: https://www.econbiz.de/10010361447
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Information transmission and ownership consolidation in aid programs
Dreher, Axel; Marchesi, Silvia - 2013
This paper explores the role of information transmission in explaining donors ́choice between project aid and budget support. Budget support increases the involvement of recipient governments in the decision-making process and can thus be an example of a "delegation-scheme." Conversely, project...
Persistent link: https://www.econbiz.de/10010199746
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Information transmission within federal fiscal architectures : theory and evidence
Gehring, Kai; Kotsogiannēs, Chrēstos; Marchesi, Silvia - 2013
" consists of unverifiable information and the quality of communication depends on the conflict of interests between the …
Persistent link: https://www.econbiz.de/10010126407
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I lie? We lie! Why? : experimental evidence on an dishonesty shift
Kocher, Martin; Schudy, Simeon; Spantig, Lisa - 2016
deciding as a group member. We observe a strong dishonesty shift. This shift is mainly driven by communication within groups …
Persistent link: https://www.econbiz.de/10011509462
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Pre-play communication with forgone costly messages : experimental evidence on forward induction
Blume, Andreas; Kriss, Peter H.; Weber, Roberto A. - 2016
We experimentally study optional costly communication in Stag-Hunt games. Prior research demonstrates that efficient … coordination is difficult without a communication option but obtains regularly with mandatory costless pre-play messages. We find … that even small communication costs dramatically reduce message use when communication is optional, but efficient …
Persistent link: https://www.econbiz.de/10011492032
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Behavioral aspects of communication in organizations
Casoria, Fortuna; Riedl, Arno; Werner, Peter - 2020
This paper reviews experimental studies that investigate the effects of communication on be-havior in organizational … research that tests whether com-munication can help to overcome coordination failure within organizations, and (b) studies that … analyze the role of communication in alleviating problems arising from information asym-metries at the workplace. The evidence …
Persistent link: https://www.econbiz.de/10012174702
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Mechanism design with narratives
Lang, Matthias - 2020
Individuals use narratives as rationales or justifications to make their claims more convincing. I provide a general framework for partial verifiability based on narratives. Narratives give many reasons and arguments. The receiver derives the message’s meaning by aggregating these reasons; her...
Persistent link: https://www.econbiz.de/10012263427