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Der Einfluss der Besteuerung auf die Rechtsformwahl : eine Conjoint-Analyse

Sell, Sandra; Lopatta, Kerstin; Hundsdoerfer, Jochen - 2010

als ein Entscheidungskriterium bei der Wahl der Unternehmensform zu berücksichtigen, da in Deutschland kein …

Persistent link: https://www.econbiz.de/10009306015

Effective taxation of top incomes in Germany

Bach, Stefan; Corneo, Giacomo; Steiner, Viktor - 2011

percentile of the income distribution in Germany to pin down the effective income taxation of households with very high incomes … in Germany. -- Personal Income Tax ; Taxing the Rich ; Effective Progressivity …

Persistent link: https://www.econbiz.de/10009312821

Arbitraging the Basel securitization framework : evidence from German ABS investment

Efing, Matthias - 2015

This paper provides evidence for regulatory arbitrage within the class of assetbacked securities (ABS) based on individual asset holding data of German banks. I find that those banks operating with tight regulatory constraints pick the securities with the highest yield and lowest collateral...

Persistent link: https://www.econbiz.de/10011391709

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

German and the rest of euro area fiscal policy during the crisis

Gadatsch, Niklas; Hauzenberger, Klemens; Stähler, Nikolai - 2015

We present the estimated large-scale three-region DSGE model GEAR picturing Germany, the Euro Area and the Rest of the … present-value multipliers for distinct fiscal instruments, and to assess how discretionary fiscal policy in Germany and the …-on-quarter GDP growth substantially, both in Germany and in the rest of the Euro Area. The main drivers of GDP growth in Europe …

Persistent link: https://www.econbiz.de/10010516561

Citation frequency and the value of patented innovation

Harhoff, Dietmar; Narin, Francis; Scherer, Frederic M.; … - 1997

Through a survey, economic value estimates were obtained on 962 inventions made in the United States and Germany and on … was subsequently cited. results from two wide-ranging surveys, one in Germany and one in the United States, support … expiration in environments such as Germany with highly progressive annual maintenance fees are more valuable and more highly …

Persistent link: https://www.econbiz.de/10011417779

Project monitoring and banking competition under adverse selection

Kanniainen, Vesa; Stenbacka, Rune - 1998 - Revised version

We develop an analysis of ex ante monitoring of risky projects in banking. If protected from competition, banks are more concerned about not catching good risk projects when the perceived state of the economy improves, while they are more concerned about being induced to finance bad risk...

Persistent link: https://www.econbiz.de/10011417798

Exploring the tail of patented invention value distributions

Harhoff, Dietmar; Scherer, Frederic M.; Vopel, Katrin - 1997

Patent renewal studies reveal a highly rightward-skewed distribution of patent values. Our approach elicits valuations approximating those of the patented invention. This paper focuses on the full-term patents of the application year 1977 held by West German and U.S. residents. The tail of...

Persistent link: https://www.econbiz.de/10011417839

Distributional effects of subsidizing retirement savings accounts : evidence from Germany

Corneo, Giacomo; Schröder, Carsten; König, Johannes - 2015

subsidization program in Germany. We find that 38% of the aggregate subsidy accrues to the top two deciles of the population, but …

Persistent link: https://www.econbiz.de/10011281656

Market discipline across bank governance models : empirical evidence from German depositors

Arnold, Eva; Größl, Ingrid; Koziol, Philipp - 2015

German savers are renowned for preferring safe, long-term investments, thus providing patient capital, with bank deposits playing an important role. Using a comprehensive data set for the German banking sector, we examine whether German depositors are really that patient, abstaining from any...

Persistent link: https://www.econbiz.de/10011285397