Since 13 July 1993 the EC eco-audit regulation has regulated voluntary participation of enterprises in eco-auditing. As. yet it is a vague plan for environmental management systems and eco-auditing of enterprises, which in practice, when it comes to implementing it, may be interpreted in many...

The amendment to the German Trade and Crafts Code in 2004 offers a natural experiment to asses the causal effects of this reform on the probabilities of being self-employed and transition into and out of self-employment, using cross-sections (2002-2006) of German microcensus data. This study...

The theoretical discussion concerning the question whether the incumbent or the (potential) entrant invests more into R&D has attracted considerable interest. This paper reports the results of an empirical study on this question using data of about 3500 German firms over the years 1992 to 1995....

We present the estimated large-scale three-region DSGE model GEAR picturing Germany, the Euro Area and the Rest of the world. Compared to existing models of this type, GEAR incorporates a comprehensive fiscal block, involuntary unemployment and a complex international structure. We use the model...

Nonresponse in surveys may result in a distortion of the distribution of interest. In a panel survey the participation behavior in later waves is different from the participation behavior at the start. With register data that cover also the information for non-respondents one can observe a fade...

Country-by-Country Reporting (CbCR) soll für (insb. Steuer-)Behörden oder für die Öffentlichkeit Transparenz über die regionale Verteilung von Produktionsfaktoren, Gewinnen und Steuerzahlungen schaffen und so Steuervermeidungsstrategien aufdecken. Die folgende Analyse zeigt die...