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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

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

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

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

Environmental policy instruments and their effects on innovation

Hemmelskamp, Jens - 1996

Persistent link: https://www.econbiz.de/10013428054

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

Lending relationships in Germany : empirical evidence from survey data

Harhoff, Dietmar - 1998

Persistent link: https://www.econbiz.de/10013428157

Employment impacts of cleaner production : evidence from a German study using case studies and surveys

Pfeiffer, Friedhelm; Rennings, Klaus - 1999

particular can not be expected to give substantial contributions to the solution of mass unemployment in Germany without using …

Persistent link: https://www.econbiz.de/10013428256

Arbeitsrechtliche Hemmnisse für die Anreizwirkung flexibler Entgeltsysteme

Oechsler, Walter A. - 2001

law existing in Germany, especially in the field of wage determination. In this paper the impact of existing labor … agreements on incentive systems in Germany is analyzed. It shows, that the centralized and dense web of regulations within the …

Persistent link: https://www.econbiz.de/10013428402

Der Einfluß der Umweltpolitik auf das Innovationsverhalten : eine ökonometrische Untersuchung

Hemmelskamp, Jens - 1998

Persistent link: https://www.econbiz.de/10013428159

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