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We explore the tail of patented invention value distributions by using value estimates obtained directly from patent holders. The paper focuses on those full-term German patents of the application year 1977 which were held by West German and U.S. residents. The most valuable patents in our data...
Persistent link: https://www.econbiz.de/10013428141
In this paper we present a computer-based model (so-called European Tax Analyzer) for the international computation and comparison of company tax burdens. The methodology follows the forward-looking concepts for the measurement of effective average tax rates (EATR) on the basis of a model-firm....
Persistent link: https://www.econbiz.de/10013428279
which can affect cross-border location, investment and financing decisions. Moreover, recent reform proposals in Germany are … likely to have an impact both on investment patterns and financing decisions of US multinationals in Germany. …
Persistent link: https://www.econbiz.de/10013428280
econometric analysis of firm performance in Germany. Based on a unique panel data set with detailed information on almost 400 … Germany's bank-based system of internal control, ownership concentration is harmful for productivity growth. …
Persistent link: https://www.econbiz.de/10013428290
first few quarters. This combination resulted in a major increase of imports from the main trading partners of West Germany … in other countries leading to a feedback on Germany. The paper provides a short overview over the basic model. The …
Persistent link: https://www.econbiz.de/10013428333
training and education costs in the USA for unskilled employees and unemployed. In Germany, the lower skill wage mark-up leads … general equilibrium model, this paper shows that skilled insiders in the USA enjoy higher rents and increase the skilled wage … mark-up stronger than in Germany in the wake of skill-biased technological change. The reason is that the unskilled …
Persistent link: https://www.econbiz.de/10013428334
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