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Effektive Steuerbelastung der grenzüberschreitenden Geschäftstätigkeit nach den Vorschlägen zur Reform der Unternehmensbesteuerung

Spengel, Christoph - 2000

Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der … internationalen Wettbewerbsfähigkeit von Unternehmen am Standort Deutschland, Stärkung der Attraktivität des Standorts Deutschland für … (King-Fullerton-Ansatz) für Deutschland und die übrigen EU-Mitgliedstaaten brachte folgende Ergebnisse. Die Reform erfüllt …

Persistent link: https://www.econbiz.de/10010297677

Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany

Aschhoff, Birgit - 2008

The question of the allocation of public R&D funding is becoming particularly important when it comes to identifying the effects of state subsidies, in terms of input or output additionality. This analysis goes one important step further than the existing literature by including the time...

Persistent link: https://www.econbiz.de/10010298027

The effect of subsidies on R&D investment and success: do subsidy history and size matter?

Aschhoff, Birgit - 2009

This study provides insights into the effects of public R&D grants on R&D input and output of firms from Germany …

Persistent link: https://www.econbiz.de/10010298803

Who Gets the Money? The Dynamics of R&D Project Subsidies in Germany

Aschhoff, Birgit - 2009

This paper looks at which firms receive R&D project grants and how this public support evolves over time by considering in particular firm's previous participation. The question of the allocation of public R&D funding is becoming particularly important when it comes to identifying the effects of...

Persistent link: https://www.econbiz.de/10010298811

Structural properties of cooperation networks in Germany: From basic to applied research

Brökel, Tom; Graf, Holger - 2010

industries. The study is based on a new data source on subsidized R&D cooperation in Germany, which is presented in detail and …

Persistent link: https://www.econbiz.de/10010281619

Competing internationally: On the importance of R&D for export activity

Czarnitzki, Dirk; Wastyn, Annelies - 2010

Export is an important factor to improve growth and welfare especially for industrialized small, open economies such as … Belgium. Policy may be interested in key variables that can influence export. This paper finds evidence for the importance of … R&D for export activities using Belgian firm-level data. To control for reverse causality, R&D-subsidy variables are …

Persistent link: https://www.econbiz.de/10010302586

Risk attitude in couples

Bacon, Philomena M.; Conte, Anna; Moffatt, Peter G. - 2012

The determinants of risk attitude in couples are explored using data from the German Socio-Economic Panel over the period 2004 to 2009. The focus of the analysis is the repeated responses to the survey question about general willingness to take risk. Responses to this question are provided on a...

Persistent link: https://www.econbiz.de/10010291807

Publicly Funded R&D Collaborations and Patent Outcome in Germany

Czarnitzki, Dirk; Fier, Andreas - 2003

examines the development and the impact of publicly funded R&D consortia in Germany. The paper describes the history of R …&D funding in Germany with a focus on the development of measures encouraging collaborative R&D activities among firms and public …

Persistent link: https://www.econbiz.de/10010297272

Steueroptimale Rechtsformwahl: Personengesellschaften besser als Kapitalgesellschaften

Hermann, Rico A.; Spengel, Christoph; Jacobs, Otto H.; … - 2003

Die gewählte Rechtsform eines Unternehmens bestimmt auch nach (und gerade trotz) der Steuerreformen der letzten Jahre in erheblichem Ausmaß die Steuerbelastung deutscher Unternehmen. Daher hat sich auch die steuerwissenschaftliche Literatur in zahlreichen Beiträgen der Fragestellung nach der...

Persistent link: https://www.econbiz.de/10010297283

R&D and Subsidies at the Firm Level: An Application of Parametric and Semi-Parametric Two-Step Selection Models

Hussinger, Katrin - 2003

This paper analyzes the effects of public R&D subsidies on R&D expenditure in the German manufacturing sector. The focus is on the question whether public R&D funding stimulates or crowds out private investment. Cross sectional data at the firm level is used. By apllying parametric and...

Persistent link: https://www.econbiz.de/10010297313