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to undermine the incentives to avoid decision errors regarding both good and bad risk projects providing too limited …, daß die Anreize fehlerhafte Entscheidung zu vermeiden sowohl im Hinblick auf Projekte mit guten als auch für Projekte mit …
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general equilibrium model, this paper shows that skilled insiders in the USA enjoy higher rents and increase the skilled wage … outsiders in the USA do not possess a powerful credible threat to improve their position. This is a consequence from higher … training and education costs in the USA for unskilled employees and unemployed. In Germany, the lower skill wage mark-up leads …
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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...
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Die Untersuchung richtet sich auf die Ermittlung der relativen Bedeutung der laufenden und aperiodischen Besteuerung im Entscheidungsprozess der Rechtsformwahl. Unter Vernachlässigung von Planungskosten sollten rationale Steuerpflichtige die Steuerbelastung als ein Entscheidungskriterium bei...
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Through a survey, economic value estimates were obtained on 962 inventions made in the United States and Germany and on which German patent renewal fees were paid to full-term expiration in 1995. A search of subsequent U.S. and German patents yielded a count of citations to those patents....
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