Narrow search
Showing 1 - 10 of 931
Cover Image
Formula apportionment : factor allocation and tax avoidance
Eichfelder, Sebastian; Hechtner, Frank; Hundsdoerfer, Jochen - 2015
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
Cover Image
The impact on firms of ICT skill-supply strategies : an Anglo-German comparison
Steedman, Hilary (contributor); Wagner, Karin (contributor);  … - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001818626
Cover Image
Measuring organisation capital at the firm level : a production function approach
Rammer, Christian; Roth, Felix; Trunschke, Markus - 2020
Organisation capital is one of the key intangible assets of firms, driving innovation and firm performance. Measuring this asset has been notoriously difficult, however. Differently to other intangible assets, firms do not build up organisation capital primarily by monetary investment but rather...
Persistent link: https://www.econbiz.de/10012215284
Cover Image
Environmental policy instruments and their effects on innovation
Hemmelskamp, Jens - 1996
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
Cover Image
Environmental policy instruments and their effects on innovation
Hemmelskamp, Jens - 1996
Persistent link: https://www.econbiz.de/10013428054
Cover Image
Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
deutschen Steuersenkungsmaßnahmen zum 1.1.98 reichen nicht aus, um den Wettbewerbsnachteil deutscher Unternehmen gegenüber … schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur Großen Steuerreform 1999 in Deutschland eine derartige … geringsten wäre, wodurch der Standort Deutschland erheblich an Attraktivität gewinnen würde. Die Erhöhung der Körperschaftsteuer …
Persistent link: https://www.econbiz.de/10013428117
Cover Image
Lending relationships in Germany : empirical evidence from survey data
Harhoff, Dietmar - 1998
Persistent link: https://www.econbiz.de/10013428157
Cover Image
Employment impacts of cleaner production : evidence from a German study using case studies and surveys
Pfeiffer, Friedhelm; Rennings, Klaus - 1999
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
Cover Image
Arbeitsrechtliche Hemmnisse für die Anreizwirkung flexibler Entgeltsysteme
Oechsler, Walter A. - 2001
Wage flexibility is often considered to be caused by the highly regulated labor market and the rigid system of labor law existing in Germany, especially in the field of wage determination. In this paper the impact of existing labor agreements on incentive systems in Germany is analyzed. It...
Persistent link: https://www.econbiz.de/10013428402
Cover Image
Der Einfluß der Umweltpolitik auf das Innovationsverhalten : eine ökonometrische Untersuchung
Hemmelskamp, Jens - 1998
Persistent link: https://www.econbiz.de/10013428159