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Gender, technology and environment : the impacts of Mercosul in Brazilian wheat farming
Lavinas, Lena; Magina, Manoel A. - 2015
Persistent link: https://www.econbiz.de/10011996708
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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
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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
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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 … 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
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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
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Environmental policy instruments and their effects on innovation
Hemmelskamp, Jens - 1996
Persistent link: https://www.econbiz.de/10013428054
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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
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
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Lending relationships in Germany : empirical evidence from survey data
Harhoff, Dietmar - 1998
Persistent link: https://www.econbiz.de/10013428157
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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
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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