Showing 1 - 10 of 19
Persistent link: https://www.econbiz.de/10003335380
This paper presents new evidence on managerial and organizational factors that explain firm level energy efficiency and TFP. We interviewed managers of 190 randomly selected manufacturing plants in the UK and matched their responses with official business microdata. We find that ‘climate...
Persistent link: https://www.econbiz.de/10008823184
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...
Persistent link: https://www.econbiz.de/10011401184
Persistent link: https://www.econbiz.de/10001818626
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...
Persistent link: https://www.econbiz.de/10011622477
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deutschen Steuersenkungsmaßnahmen zum 1.1.98 reichen nicht aus, um den Wettbewerbsnachteil deutscher Unternehmen gegenüber … steuerliche Standortattraktivität völlig. So gelingt es bei Neugründung von Unternehmen die Steuerbelastung in Colmar auf bis zu 5 …
Persistent link: https://www.econbiz.de/10013428117
Persistent link: https://www.econbiz.de/10013428157
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