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In this paper it is tested which of the various alternative approaches for constructing knowledge spillover pools suggested in existing literature measures the extent to which a firm can costlessly receive external knowlegde best. Since knowledge spillovers are unmeasurable, a 'goodness of fit'...
Persistent link: https://www.econbiz.de/10013428289
In the following paragraphs we will discuss the 'mapping of innovative clusters in national innovation systems'. For this we have used a data set of almost 3.000 firms that participated in the first and fifth survey of the Mannheimer Innovation Survey (which is comparable with CIS data). The...
Persistent link: https://www.econbiz.de/10013428185
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Kapitalgesellschaften am stärksten belastet. Bezieht man die Gesellschafter mit ein, so ist die Belastung in Frankreich am höchsten. Die … deutschen Steuersenkungsmaßnahmen zum 1.1.98 reichen nicht aus, um den Wettbewerbsnachteil deutscher Unternehmen gegenüber … in Frankreich zur Erfüllung der Euro-Kriterien bewirkt genau das Gegenteil. Mit Blick auf die Region Oberrheingraben …
Persistent link: https://www.econbiz.de/10013428117
The paper deals with the question which determinants can explain regional differences in the number of start-ups in Austrian and Western German districts when observing the business related service sector. We separate our sample in firms operating in knowledge intensive sectors and start-ups...
Persistent link: https://www.econbiz.de/10001462371
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...
Persistent link: https://www.econbiz.de/10001465741
During the last years more and more discussions came up about the contribution of technology-oriented and technology-intensive industries for the economic development and employment. The estimates of the determinants of the regional number of firm formations point out differences between the...
Persistent link: https://www.econbiz.de/10011621421
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While many digital technologies provide opportunities for creating business models with an impact on sustainability, some technologies, especially blockchain applications, are often criticized for harming the environment, e.g. due to high energy demand. In our study, we present a novel approach...
Persistent link: https://www.econbiz.de/10014518589
This paper examines how municipal taxes respond to the local impact of a labor market shock. The analysis exploits a commuting policy that liberalized cross-border labor markets between Switzerland and the EU. The reform was implemented at a time of skilled labor shortages and led to a...
Persistent link: https://www.econbiz.de/10014305724