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The PHF: a comprehensive panel survey on household finances and wealth in Germany

Kalckreuth, Ulf von; Eisele, Martin; Le Blanc, Julia; … - 2012

The Panel on Household Finances (PHF) is a new panel survey on household finances and wealth in Germany conducted by the Deutsche Bundesbank. It covers the balance sheets, pension claims, savings, incomes and work histories of households, together with some information on consumption patterns,...

Persistent link: https://www.econbiz.de/10009563509

The standard portfolio choice problem in Germany

Breunig, Christoph; Huck, Steffen; Schmidt, Tobias; … - 2019

We study an investment experiment with a representative sample of German households. Respondents invest in a safe asset and a risky asset whose return is tied to the German stock market. Experimental investments correlate with beliefs about stock market returns and exhibit desirable external...

Persistent link: https://www.econbiz.de/10012064672

Besteuerung verbundener Unternehmen und Finanzierung : die steuerliche Behandlung der nationalen und grenzüberschreitenden Beteiligungs- und Fremdfinanzierung von Kapitalgesellscha...

Jacobs, Otto H.; Spengel, Christoph - 1992

Deutschland, Frankreich und Großbritannien herangezogen. …

Persistent link: https://www.econbiz.de/10011619416

Die Bewertung des DAX-Futures : der Einfluß von Dividenden

Kempf, Alexander; Spengel, Christoph - 1993

Der folgende Beitrag analysiert die Auswirkungen von Dividendenzahlungen auf den arbitragefreien Kurs eines DAX-Futures. Es zeigt sich, daß die klassische Formel der Cash&Carry-Arbitrage für die Bewertung des DAX-Futures nicht sachgerecht ist, da steuerliche Effekte aus Dividendenzahlungen...

Persistent link: https://www.econbiz.de/10011621502

Unternehmensbesteuerung und Finanzierung : eine vergleichende Analyse der Besteuerungskonzeptionen für Kapitalgesellschaften in Deutschland, Frankreich und Großbritannien

Jacobs, Otto H.; Spengel, Christoph - 1992

für Kapitalgesellschaften analysiert, ob und inwieweit in Deutschland, Frankreich und Großbritannien steuerartenbezogene …

Persistent link: https://www.econbiz.de/10011622725

Steuerpolitik in Deutschland : eine Halbzeitbilanz der aktuellen Legislaturperiode im Kontext europäischer Entwicklungen

Bräutigam, Rainer; Spengel, Christoph - 2015

Seit der Unternehmensteuerreform 2008/2009 haben sich die steuerlichen Rahmenbedingungen in Deutschland im Grundsatz … der EU zeigt erste Konsequenzen des steuerlichen Stillstands in Deutschland auf. Im Vergleich zu anderen europäischen … Ländern werden die steuerlichen Standortbedingungen für Unternehmen in Deutschland zusehends unattraktiver. …

Persistent link: https://www.econbiz.de/10011339802

The pattern of home ownership across cohorts and its impact on the net wealth distribution : empirical evidence from Germany and the US

Alik-Lagrange, Arthur; Schmidt, Tobias - 2015

In this empirical paper we analyze the link between homeownership across cohorts and the net wealth distribution. In particular we are interested in the effect of the pattern of ownership across cohorts. Given that wealth accumulates over the life-cycle and that owners are wealthier than...

Persistent link: https://www.econbiz.de/10011285421

Impact of tax rate cut cum base broadening reforms on heterogeneous firms : learning from the German tax reform 2008

Finke, Katharina; Heckemeyer, Jost H.; Reister, Timo; … - 2010

The German corporate tax reform of 2008 has brought about important cuts in corporate tax rates, which were at the same time accompanied by significant changes in the determination of the tax base for both major German corporate taxes - corporate income tax and trade tax. The reform followed the...

Persistent link: https://www.econbiz.de/10003969889

The role of central bank knowledge and trust for the public's inflation expectations

Mellina, Sathya; Schmidt, Tobias - 2018

Since the financial crisis, central banks have stressed the role of trust and communication in connection with their objectives and strategies for aligning the public's inflation expectations with their own and, consequently, improving the effectiveness of monetary policy. Assessing how much the...

Persistent link: https://www.econbiz.de/10011897980

The influence of an up-front experiment on respondents’ recording behaviour in payment diaries : evidence from Germany

Sieber, Susann; Schmidt, Tobias - 2015

In this paper, we analyse the recording behaviour of German consumers in a one week diary on their point-of-sales expenditures. We are particularly interested in the effect of a behavioural experiment, eliciting respondents’ risk preferences, on their recording behaviour. In the experiment,...

Persistent link: https://www.econbiz.de/10011404296