Der Beitrag berechnet die Aufkommensausfälle verschiedener Gestaltungsmodelle für eine steuerliche Forschungsförderung in Deutschland auf Basis eines Mikrosimulationsmodells. Die fiskalischen Kosten betragen zwischen 464 Mio. € und 5.701 Mio. €. Eine Erstattungsoption der Steuergutschrift...

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent...

A model is presented for simulating the tax burden on highly skilled manpower. The effective average tax rate, defined as the relative wedge between total remuneration and disposable income, is computed. Income and payroll taxes and social security contributions not yielding an equivalent...

In this paper we analyse the relationship between export and innovation activities of German service sector companies using data from the 1997 wave of the Mannheim Innovation Panel in the Service Sector. There is a lot of support for the Schumpeterian hypothesis of export activities being mainly...

Due to the omnipresence of digital technologies in the economy, measuring firm digitalisation is of high importance. However, current indicators show several shortcomings, e.g., they lack timeliness and regional granularity. In this study, we show that advances in text mining and comprehensive...

Web-based innovation indicators may provide new insights into firm-level innovation activities. However, little is known yet about the accuracy and relevance of web-based information. In this study, we use 4,485 German firms from the Mannheim Innovation Panel (MIP) 2019 to analyze which website...

In this paper we analyse the relationship between export and innovation activities of German service sector companies using data from the 1997 wave of the Mannheim Innovation Panel in the Service Sector. There is a lot of support for the Schumpeterian hypothesis of export activities being mainly...