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The paper reviews the evidence on the challenges of digitalization for direct (corporate profit) and indirect (consumption) taxation. Based on both anecdotal and empirical evidence, we evaluate ongoing developments at the OECD and European Union level and argue that there is no justification for...
Persistent link: https://www.econbiz.de/10011990858
Hidden Champions (HCs) are small- and medium-sized global market leaders that repeatedly show superior innovation … transformation than non-HCs firms. To test this hypothesis, I use data from the Mannheim Innovation Panel. This allows me to identify …
Persistent link: https://www.econbiz.de/10012314933
Persistent link: https://www.econbiz.de/10014467915
bank-level data for German banks, we find evidence that a bank's exposure to interest rate risk depends on its presumed … optimization horizon. The longer the presumed optimization horizon is, the more the bank is exposed to interest rate risk in its … exposure to interest rate risk. The more a bank is exposed to the risk of a decline in the interest rate level, the higher its …
Persistent link: https://www.econbiz.de/10011764838
In this paper, we analyze the impact of banks' non-interest income share on risk in the German banking sector for the period between 2002 and 2010. Using linear and quantile regression estimators, we find that the impact of non-interest income on risk significantly differs depending on banks’...
Persistent link: https://www.econbiz.de/10009740269
in curbing viral transmission. Such a strategy integrates corporate innovation, government decision-making, citizen … participation, and community coordination with big data analytics. This article explores how key stakeholders in an open innovation …
Persistent link: https://www.econbiz.de/10012492847
Theory suggests that new market entrants play a special role for the creation of new technological pathways required for the development and diffusion of more sustainable forms of production, consumption, mobility and housing. Unconstrained by past technological investments, entrants can...
Persistent link: https://www.econbiz.de/10013460358
Persistent link: https://www.econbiz.de/10000856294
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neutral. Furthermore, when controlling for the sectoral allocation of financing, no specific instrument - e.g. bank credit or …
Persistent link: https://www.econbiz.de/10011962798