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This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
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Organisation capital is one of the key intangible assets of firms, driving innovation and firm performance. Measuring … organisation capital primarily by monetary investment but rather through establishing new organisational routines and building up … databases, firm-specific human capital, brand equity), but excluding organisation capital. The residuum of the estimation is …
Persistent link: https://www.econbiz.de/10012215284
The influence of environmental policy on innovative behaviour of companies has so far received little attention in scientific discourse. Based on recent literature, the paper analyses the impact of requirements, levies, permits, liability laws, and the EC-eco- audit regulation with respect to...
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The study assesses net employment effects of technical progress which can be expected by the ongoing transition from end-of-pipe technologies towards cleaner production. Empirical evidence is presented on the basis of case studies and panel data including a telephone survey in German industry....
Persistent link: https://www.econbiz.de/10013428256
organisation, they use a special portfolio of information and knowledge transfer strategies that can not simply be transferred to …
Persistent link: https://www.econbiz.de/10013428185
Ownership structures are an important element of the theory explaining corporate governance. This study presents detailed descriptive evidence on the ownership structures of German manufacturing firms. It addresses several shortcomings of the previous German empirical literature: First, we study...
Persistent link: https://www.econbiz.de/10013428285