Narrow search
Showing 1 - 10 of 329
Cover Image
Different Prices for Identical Products? Market Efficiency and the Virtual Location in B2C E-Commerce
Häring, Julia - 2003
This paper analyses market efficiency and the role of the virtual location in digital markets using a data set …, which supports the hypothesis of enhanced market efficiency in electronic markets. Furthermore, the results show that an …
Persistent link: https://www.econbiz.de/10010297335
Cover Image
Does Work Time Flexibility Work? An Empirical Assessment of the Efficiency Effects for German Firms
Wolf, Elke; Beblo, Miriam - 2004
and the determinants of technical efficiency simultaneously. The innovation of our study is that we draw on technical …In this paper we assess the impact of flexible work time schedules on firm efficiency using representative … efficiency instead of productivity to appraise the success of flexible working hours. The results indicate that while the use of …
Persistent link: https://www.econbiz.de/10010297373
Cover Image
ICT and international corporate taxation: tax attributes and scope of taxation
Schäfer, Anne; Spengel, Christoph - 2002
In this paper, an outline of the consequences of the increased use of ICT on international corporate taxation, namely on the tax attributes and the scope of taxation, is given. It is argued that the concept of capital export neutrality shall prevail, as it is deemed to be the most appropriate to...
Persistent link: https://www.econbiz.de/10010297465
Cover Image
Economic Effects of VAT Reform in Germany
Boeters, Stefan; Böhringer, Christoph; Büttner, Thiess; … - 2006
In the tax policy debate, differentiation of value-added taxes is often justified by distributional concerns. Our quantitative analysis for Germany indicates that such concerns are misplaced. We find that the abolition of VAT differentiation has only negligible redistributive effects. Instead,...
Persistent link: https://www.econbiz.de/10010297538
Cover Image
Local Governments in the Wake of Demographic Change: Efficiency and Economies of Scale in German Municipalities
Geys, Benny; Heinemann, Friedrich; Kalb, Alexander - 2007
a sample of 1021 municipalities in the state of Baden-Württemberg). First, we consider local government cost efficiency …. This indicates that there is a substantial divergence in efficiency despite a homogeneous institutional setting, leaving at …
Persistent link: https://www.econbiz.de/10010297916
Cover Image
Voter Involvement, Fiscal Autonomy and Public Sector Efficiency: Evidence from German Municipalities
Geys, Benny; Heinemann, Friedrich; Kalb, Alexander - 2008
political sphere is related to government performance – in terms of its efficiency – using a broad panel of German … municipalities. Our results suggest that voter involvement indeed has a positive impact on (technical) efficiency. Crucially, however …, this efficiency-enhancing effect of voter involvement is significantly (positively) affected by local governments? fiscal …
Persistent link: https://www.econbiz.de/10010298034
Cover Image
On the Design of Optimal Grandfathering Schemes for Emission Allowances
Böhringer, Christoph; Lange, Andreas - 2003
grandfathering of allowances. Besides having distributional impacts, the choice of the grandfathering scheme may affect efficiency if …
Persistent link: https://www.econbiz.de/10010298126
Cover Image
Imperfect information about consumer rights: Implications for efficiency and distribution
Baumann, Florian; Friehe, Tim; Wenzel, Tobias - 2021
This paper shows that the provision of consumer rights can decrease welfare when some consumers remain ignorant of these rights. We find that consumers uninformed about a mandated warranty demand excessively safe products in some circumstances. In other circumstances, uninformed consumers buy...
Persistent link: https://www.econbiz.de/10012798240
Cover Image
Improving efficiency and equality in school choice
Ortega, Josue; Klein, Thilo - 2022
empirically that both mechanisms perform poorly with regard to two key desiderata such as efficiency and equality, even in large …
Persistent link: https://www.econbiz.de/10013412967
Cover Image
Voter Involvement, Fiscal Autonomy and Public Sector Efficiency: Evidence from German Municipalities
Geys, Benny; Heinemann, Friedrich; Kalb, Alexander - Zentrum für Europäische Wirtschaftsforschung (ZEW) - 2008
political sphere is related to government performance – in terms of its efficiency – using a broad panel of German … municipalities. Our results suggest that voter involvement indeed has a positive impact on (technical) efficiency. Crucially, however …, this efficiency-enhancing effect of voter involvement is significantly (positively) affected by local governments? fiscal …
Persistent link: https://www.econbiz.de/10005097578