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Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der Einführung des körperschaftsteuerlichen Anrechnungssystems zum 1.1.1977 dar. Vorgesehen sind eine Änderung des Steuersystems, eine Verringerung der Steuersätze sowie eine...
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It has been argued that the increasing importance of global value chains necessitates a modification of conventional competitiveness measures. We compile a broad dataset including value added trade, gross exports and conventional and value added based real exchange rates. To sharply focus on...
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contend with new foreign competition after the introduction of the Euro. Panel data taken from a quarterly business survey in … in their expectations that the Euro will increase export activity and product innovation, but significantly more East … German firms expect new foreign competitors to enter the home market. The impact of the Euro on firms' expectations of …
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