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Wohnsitzverlagerung nach Österreich und in ausgewählte Kantone der Schweiz -- Gestaltungsmöglichkeiten zur weiteren Vermögensmaximierung … kulturellen Nähe sind Österreich und die Schweiz beliebte potentielle Zuzugsstaaten. Verena Schönwetter untersucht ausgehend von …
Persistent link: https://www.econbiz.de/10013517204
Die wichtigsten Vermögenswerte von Unternehmen, z.B. Marken, Patente und Humanressourcen, sind intangibel und erscheinen nicht in der Bilanz. So haben Marken beträchtlichen Anteil am gesamten Vermögenswert eines Unternehmens und können 50 % der Marktkapitalisierung ausmachen. Bisherige...
Persistent link: https://www.econbiz.de/10013517419
Persistent link: https://www.econbiz.de/10013263463
In this paper, preferences for income redistribution in Switzerland are elicited through a Discrete Choice Experiment (DCE) performed in 2008. In addition to the amount of redistribution as a share of GDP, attributes also included its uses (working poor, the unemployed, old-age pensioners,...
Persistent link: https://www.econbiz.de/10003900781
When premiums are community-rated, risk adjustment (RA) serves to mitigate competitive insurers'; incentive to select favorable risks. However, unless fully prospective, it also undermines their incentives for efficiency. By capping its volume, one may try to counteract this tendency, exposing...
Persistent link: https://www.econbiz.de/10003900811
In mixed health care systems a crucial condition for the success of Managed Care (MC) plans is to win over a su±cient number of general practitioners (GPs) acting as gatekeepers. This contribution reports on GPs' willingness-to-accept (WTA) or compensation asked, respectively, for changing from...
Persistent link: https://www.econbiz.de/10003900831
Many politicians blame physician dispensing (PD) to increase health care expenditure and to undermine independence of drug prescription and income leading to a suboptimal medication. Therefore, PD is not allowed in most OECD countries. In Switzerland, PD is allowed in some regions depending on...
Persistent link: https://www.econbiz.de/10003900934
In November 2005, 55.7 percent of 2 million Swiss voters approved a 5-year moratorium (ban) on the commercial cultivation of genetically modified (GM) plants within Switzerland. The present study examines how individual voting decisions were determined by (i) socioeconomic characteristics, (ii)...
Persistent link: https://www.econbiz.de/10003892451
The purpose of this paper is to analyze the efficiency of the 26 Swiss cantons over the period 2000 to 2004 applying Data Envelopment Analysis (DEA). A Total Public Sector Performance (TPSP) indicator for eight local government activities (administration, public safety, education, culture and...
Persistent link: https://www.econbiz.de/10003892461
This study applies financial portfolio theory to determine efficient electricity-generating technology portfolios for the United States and Switzerland, adopting an investor point of view. Expected returns are defined by the rate of decrease of power generation cost (with external costs...
Persistent link: https://www.econbiz.de/10003892462