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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
der Region überall weitgehend das gleiche Niveau aufweist. Dagegen können in Frankreich und der Schweiz je nach Gemeinde … Oberrheingraben und die dahinter stehenden Steuersysteme Deutschlands, Frankreichs und der Schweiz zu untersuchen und zu überprüfen … Schweiz durchweg am geringsten ist. Betrachtet man die Steuerbelastung auf Unternehmensebene, so werden deutsche …
Persistent link: https://www.econbiz.de/10013428117
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New evidence on ownership structures in Germany
Köke, F. Jens - 1999
have a separation of ownership and control. We do not focus exclusively on the listed Aktiengesellschaft (AG) but include …
Persistent link: https://www.econbiz.de/10013428285
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The influence of social capital on CEO dismissal in Germany : an empirical analysis
Wrage, Markus; Tuschke, Anja; Bresser, Rudi K. F. - 2011
In this study, we address the question of why some CEOs stay in office during a performance downturn while others don't. Based on a social capital perspective we assume that (1) the social capital endowment of an underperforming CEO may reduce the risk of getting dismissed and that (2) the...
Persistent link: https://www.econbiz.de/10008905946
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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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Die Phasen einer Wachstumswelle : zur langfristigen wirtschaftl. Entwicklung d. Nachkriegszeit in d. USA, d. Bundesrepublik Deutschland u. d. Schweiz
Höltschi, René; Rockstroh, Christian - 1988
Persistent link: https://www.econbiz.de/10000743734
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The German vocational education and training system : its institutional configuration, strengths, and challenges
Solga, Heike; Protsch, Paula; Ebner, Christian; … - 2014
Germany is widely known for its high-quality vocational education and training (VET) system. The two key features of that system are (a) firm-based training programs accompanied by a schoolbased component (of one to two days per week), in which apprentices acquire upper secondary general...
Persistent link: https://www.econbiz.de/10010429810
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Zum Vergleich des schweizerischen mit dem deutschen Umwelthaftungsrecht
Kirchgässner, Gebhard - 1994
Persistent link: https://www.econbiz.de/10013450312
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External costs of road, rail and air-transport - a bottom-up approach
Weinreich, Sigurd; Rennings, Klaus; Schlomann, Barbara; … - 1998
This paper aims to describe the calculation of environmental and health externalities caused by air pollutants, accidents and noise from different transport modes (road, rail, air) on the route Frankfurt-Milan. The investigation is part of the QUITS project (QUITS = Quality Indicators for...
Persistent link: https://www.econbiz.de/10013428142
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The employment impact of cleaner production on the firm level : empirical evidence from a survey in five European countries
Rennings, Klaus; Zwick, Thomas - 2001
This paper analyses the determinants of employment reactions of firms when environmental innovations have been carried out. It differentiates hereby between employment increases and decreases. The data stem from a telephone survey covering more than 1500 firms in five European countries that...
Persistent link: https://www.econbiz.de/10013428390
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Employment changes in environmentally innovative firms
Rennings, Klaus; Ziegler, Andreas; Zwick, Thomas - 2001
This paper analyses the determinants of employment reactions in-duced by environmental innovations. On the basis of the parameter estimates of the Multinomial Logit and of several Multinomial Probit Models, we show that we have to distinguish between the factors that have an impact on employment...
Persistent link: https://www.econbiz.de/10013428428