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Besteuerung verbundener Unternehmen und Finanzierung : die steuerliche Behandlung der nationalen und grenzüberschreitenden Beteiligungs- und Fremdfinanzierung von Kapitalgesellschaften in Deutschland, Frankreich und Großbritannien
Jacobs, Otto H.; Spengel, Christoph - 1992
The following article examines the effects of different business tax systems on corporations' decisions to finance a …
Persistent link: https://www.econbiz.de/10011619416
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Unternehmensbesteuerung und Finanzierung : eine vergleichende Analyse der Besteuerungskonzeptionen für Kapitalgesellschaften in Deutschland, Frankreich und Großbritannien
Jacobs, Otto H.; Spengel, Christoph - 1992
Im Rahmen dieses Aufsatzes wird unter Heranziehung der deutschen, französischen und britischen Besteuerungskonzeptionen für Kapitalgesellschaften analysiert, ob und inwieweit in Deutschland, Frankreich und Großbritannien steuerartenbezogene Einflüsse auf die Entscheidung bezüglich der...
Persistent link: https://www.econbiz.de/10011622725
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New evidence on ownership structures in Germany
Köke, F. Jens - 1999
Ownership structures are an important element of the theory explaining corporate governance. This study presents detailed descriptive evidence on the ownership structures of German manufacturing firms. It addresses several shortcomings of the previous German empirical literature: First, we study...
Persistent link: https://www.econbiz.de/10013428285
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Long-term outlook for the German statutory pension system
Schön, Matthias - 2020
This paper presents long term projections of the German pension system that are based on a general equilibrium model with overlapping generations (OLG). This framework takes into account the two way feedback of both micro and macroeconomic relationships, meaning that households, for example,...
Persistent link: https://www.econbiz.de/10012197894
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Market size, income heterogeneity, and trade
Kichko, Sergei; Picard, Pierre M. - 2023
Persistent link: https://www.econbiz.de/10014437605
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The impact of short- and long-term participation tax rates on labor supply
Bartels, Charlotte; Pestel, Nico - 2015
Generous income support programs as provided by European welfare states have often been blamed to hamper employment …
Persistent link: https://www.econbiz.de/10011295803
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Mandated sick pay : coverage, utilization, and welfare effects
Maclean, Catherine; Pichler, Stefan; Ziebarth, Nicolas R. - 2021
provision and illustrate the trade-offs when assessing welfare. …
Persistent link: https://www.econbiz.de/10012671879
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Welfare effects of property taxation
Löffler, Max; Siegloch, Sebastian - 2021
We analyze the welfare implications of property taxation. Using a sufficient statistics approach, we show that the tax … inelastic. Combining reduced form estimates with our theoretical framework, we simulate the welfare effects of property taxes …
Persistent link: https://www.econbiz.de/10012485514