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Social custom, free-riders, and trade union membership in Germany and Great Britain

Goerke, Laszlo; Pannenberg, Markus - 1998

Persistent link: https://www.econbiz.de/10010283773

Umfang und Kompensation von Überstunden : eine vergleichende Analyse für Westdeutschland und Großbritannien

Wagner, Gert G.; Pannenberg, Markus - 2000

In the 1990s overtime incidence in Great Britain and West Germany is quite similar, while the average amount of hours … of overtime for full-time male workers with overtime in Great Britain is roughly twice those in Germany for all years. We … time. In Germany, we observe a remarkable decrease in the share of workers who work paid overtime and a significant …

Persistent link: https://www.econbiz.de/10010260756

Documentation of sample sizes and panel attrition in the German Socio Economic Panel (GSOEP): (1984 until 1999)

Pannenberg, Markus - 2000

The paper provides information on sample sizes and panel attrition in the German Socio-Economic Panel (GSOEP) for the years 1984 – 1999. Furthermore, results of the sequential estimation of non-response probabilities for the different subsamples of the GSOEP are described in detail.

Persistent link: https://www.econbiz.de/10010324219

What Causes Cross-industry Differences of Technical Efficiency? An Empirical Investigation

Fritsch, Michael; Stephan, Andreas - 2004

Using micro-level panel data of about 35,000 firms from the German Cost Structure Census, we analyze the differences of technical efficiency across industries. Technical efficiency is estimated by firms? fixed effects. One striking result is that the distribution of technical efficiency across...

Persistent link: https://www.econbiz.de/10010324228

Sollen Freiberufler und Landwirte Gewerbesteuer zahlen? Steuersystematische Überlegungen und empirische Wirkungsanalysen

Bach, Stefan; Broer, Michael; Fossen, Frank M. - 2008

In vielen Ländern gibt es kommunale Unternehmensteuern, in Deutschland hat die Gewerbesteuer ein großes Gewicht bei der …

Persistent link: https://www.econbiz.de/10010324253

What drives the productive efficiency of a firm? The importance of industry, location, R&D, and size

Badunenko, Oleg; Fritsch, Michael; Stephan, Andreas - 2008

This paper investigates the factors that explain the level and dynamics of manufacturing firm productive efficiency. In our empirical analysis, we use a unique sample of about 39,000 firms in 256 industries from the German Cost Structure Census over the years 1992-2005. We estimate the...

Persistent link: https://www.econbiz.de/10010324257

Dokumentation des Sozio-oekonomischen Panels (SOEP): Erhebungsdesign, Fallzahlen und erhebungsbedingte Ausfälle sowie die Schätzung von Ausfallwahrscheinlichkeiten bis Welle 12 (19...

Pannenberg, Markus; Rendtel, Ulrich - 1996

Es wird ein Überblick über das Erhebungsdesign der ersten Welle der SOEP Teilstichproben A (West-Deutsche), B (Ausländer) und C (Ost-Deutsche) gegeben. Weiterhin werden die Weiterverfolgungsregeln des SOEP beschrieben. Die Entwicklung der Fallzahlen wird getrennt für die Teilstichproben im...

Persistent link: https://www.econbiz.de/10010335848

Documentation of sample sizes and panel attrition in the German Socio Economic Panel (GSOEP) (1984 until 1995) [Subsamples A, B, C]

Pannenberg, Markus; Rendtel, Ulrich - 1996

Persistent link: https://www.econbiz.de/10010335849

Gewerbesteuerreform 2008: Belastungswirkungen bei Unternehmen und Gemeinden

Broer, Michael - 2008

The 2008 Corporate Tax Reform Law was passed by the parliament in July 2007. It also reforms the trade tax. This applies both to the rate and to the tax base. In future, not only the interest on permanent debt will be included in the tax base, but also all interest paid as well as the financing...

Persistent link: https://www.econbiz.de/10010264994

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