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Zukunftsgestaltung ohne Wirtschaftswachstum: Ergebnisse eines Workshops des DIW im Auftrag von Greenpeace Deutschland

Blazejczak, Jürgen (contributor) - 1998

Deutschland durchgeführt hat. Ziel des Workshops war es, zur Klärung der Konsequenzen eines - aufgrund ökologischer Grenzen für …

Persistent link: https://www.econbiz.de/10010283758

National and international developments in technology – Trends, patterns and implications for policy

Koopmann, Georg; Münnich, Felix - 1999

Declining R&D intensities at the national level coincide with growing international technological links. Deviations of individual OECD countries from the average R&D intensity reflect differences in industry structure as well as in sectoral R&D intensity. At the same time, the sectoral...

Persistent link: https://www.econbiz.de/10010295338

Locating foreign affiliates in Germany: The case of Swedish MNEs

Braconier, Henrik; Ekholm, Karolina - 2001

schwedischer Tochtergesellschaften in Deutschland im Vergleich mit denen in anderen Ländern untersucht. Es zeigt sich, dass die … Multis, in Deutschland zu investieren. Dabei zeigt sich, dass die Standortentscheidung beeinflusst wird vom Niveau der … Lohnkosten in Deutschland und an anderen potentiellen Standorten in europäischen Hocheinkommensländern, aber nicht von den …

Persistent link: https://www.econbiz.de/10010295592

Would a flat tax stimulate entrepreneurship in Germany? A behavioural microsimulation analysis allowing for risk

Fossen, Frank M. - 2008

When possible income tax reforms are debated, the suspected impact on entrepreneurship is often used as an argument in favour or against a certain policy. Quantitative ex-ante evaluations of the effect of certain tax reform options on entrepreneurship based on microeconometric research have not...

Persistent link: https://www.econbiz.de/10010324255

Internationalization of research and development in multinational corporations in the Federal Republic of Germany

Belitz, Heike; Beise, Marian - 1995

Persistent link: https://www.econbiz.de/10010335792

Die kurzfristigen Steuereffekte der Thesaurierungsbegünstigung für Personenunternehmen: eine mikrofundierte Analyse

Broer, Michael; Dwenger, Nadja - 2008

With the 2008 reform of business taxation (Unternehmensteuerreform 2008) a preferential treatment of retained earnings for non-incorporated companies was introduced: Earnings may be retained at a preferential tax rate (29.8%) and will be subjected to supplementary tax (26.4%) when they will be...

Persistent link: https://www.econbiz.de/10010264995

Employment effects of welfare reforms: evidence from a dynamic structural life-cycle model

Haan, Peter; Prowse, Victoria; Uhlendorff, Arne - 2008

In this paper we develop a dynamic structural life-cycle model of labor supply behavior which fully accounts for the effects of income tax and transfers on labor supply incentives. Additionally, the model recognizes the demand side driven rationing risk that might prevent individuals from...

Persistent link: https://www.econbiz.de/10010265010

Optimal income taxation of married couples: an empirical analysis of joint and individual taxation

Haan, Peter; Navarro, Dolores - 2008

In this paper we develop a discrete model of optimal taxation of married couples and empirically discuss the optimality of income taxation for this group. To this end, we derive the social welfare function which guarantees that joint taxation of married couples is optimal. We will contrast this...

Persistent link: https://www.econbiz.de/10010265042

The impact of losses on income tax revenue and implicit tax rates of different income sources: evidence from microsimulation using tax statistics for Germany

Bach, Stefan; Buslei, Hermann - 2009

In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is relevant for Germany in view of the heavy losses...

Persistent link: https://www.econbiz.de/10010265707

Expected future earnings, taxation, and university enrollment: a microeconometric model with uncertainty

Fossen, Frank M.; Glocker, Daniela - 2009

Taxation changes the expectations of prospective university students about their future level and uncertainty of after-tax income. To estimate the impact of taxes on university enrollment, we develop and estimate a structural microeconometric model, in which a high-school graduate decides to...

Persistent link: https://www.econbiz.de/10010271097