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dem Mannheimer Innovationspanel wird in mehrfacher Hinsicht Neuland - zumindest für die Bundesrepublik Deutschland …
Persistent link: https://www.econbiz.de/10011622173
für Kapitalgesellschaften analysiert, ob und inwieweit in Deutschland, Frankreich und Großbritannien steuerartenbezogene …
Persistent link: https://www.econbiz.de/10011622725
In this paper we discuss determinants of firm survival and growth in Germany within its pre-1989 boundaries. We develop our central hypotheses on the basis of a simple theoretical model describing the self-selection of heterogeneous entrepreneurs into particular legal forms, and the implications...
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Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der …
Persistent link: https://www.econbiz.de/10001465741
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We consider the development of German federal research and technology (R&T) policies since the 1960s and sketch the evolution of today's highly differentiated and complex set of policy instruments. Advances from economic theory and empirical results are reflected in this evolution, but have not...
Persistent link: https://www.econbiz.de/10014461006
This study provides an overview of current political developments in the tax competition debate, emphasizing the consequences for large German family businesses. We analyze new tax competition trends in Europe and selected industrialized countries in recent years. Subsequently, we discuss...
Persistent link: https://www.econbiz.de/10014322548