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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
deutschen Steuersenkungsmaßnahmen zum 1.1.98 reichen nicht aus, um den Wettbewerbsnachteil deutscher Unternehmen gegenüber … 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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A life cycle labour supply model with taxes estimated on German panel data : the case of parallel preferences
Laisney, François; Lechner, Michael; Soest, Arthur van; … - 1993
Persistent link: https://www.econbiz.de/10003890029
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A life cycle labour supply model with taxes estimated on German panel data : the case of parallel preferences
Laisney, François; Lechner, Michael; Soest, Arthur van; … - 1993
We estimate Frisch labour supply functions for married women using information on desired hours, under the assumptions that these are based on a smooth convex approximation of the budget constraint. The minimum distance approach used allows for correlated random effects both in the wage and in...
Persistent link: https://www.econbiz.de/10011619417
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Berücksichtigung von Steuern bei der Bewertung von Unternehmen am Beispiel der DCF-Methoden
Laas, Tim - 2000
In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis … Richtung der zwingenden Integration persönlicher Steuern in Bewertungsrechungen für Unternehmen. In diesem Papier wird gezeigt …
Persistent link: https://www.econbiz.de/10013428362
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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 this asset has been notoriously difficult, however. Differently to other intangible assets, firms do not build up organisation capital primarily by monetary investment but rather...
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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Lending relationships in Germany : empirical evidence from survey data
Harhoff, Dietmar - 1998
Persistent link: https://www.econbiz.de/10013428157