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Effektive Steuerbelastungen bei Vorliegen ökonomischer Renten
Schreiber, Ulrich; Spengel, Christoph; Lammersen, Lothar - 2001
Die Messung der effektiven Steuerbelastung rentabler Investitionen ist mit zahlreichen methodischen Problemen verbunden. Diese lassen sich zum Teil mit einem auf Devereux und Griffith zurückgehenden Modell überwinden. Basierend auf ihrem Ansatz wird eine Maßgröße für die effektive...
Persistent link: https://www.econbiz.de/10010297763
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Innovationsaktivitäten von kmU im verarbeitenden Gewerbe: Was zeichnet Imitatoren und originäre Innovatoren aus?
2003
This contribution is concerned with the spread of new products in small and medium-sized enterprises in the manufacturing sector. Based on an empirical study it is analyzed according to which factors planned product launches are either genuine market novelties or products that are new from the...
Persistent link: https://www.econbiz.de/10010297332
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Research and development: financial constraints and the role of public funding for small and medium-sized enterprises
Czarnitzki, Dirk - 2002
SME in Western and East-ern Germany are compared because these regions are very different in their supply of public R … German small and medium?sized firms (SME). Special attention is paid to the role of public R&D subsidies. For this purpose …&D funding. It turns out that Western German SME are financially constrained in their R&D activities by both internal and …
Persistent link: https://www.econbiz.de/10010297688
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What Determines the ZEW Indicator?
Hüfner, Felix P.; Lahl, David - 2003
This paper analyzes which factors are driving the ZEW Indicator of Economic Sentiment. Using the results of a poll among survey participants as well as Granger causality tests we identify three groups of influence factors: other sentiment indicators, financial variables and real economy data. In...
Persistent link: https://www.econbiz.de/10010297299
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Auswirkungen von Erbschaften und Schenkungen auf die Vermögensbildung privater Personen und Haushalte: Eine ökonometrische Analyse auf der Basis des Sozio-oekonomischen Panels
Westerheide, Peter - 2004
Die Untersuchung analysiert das Sparverhalten der über 30- bis unter 50jährigen Personen bzw. Haushalte mit Haushaltsvorständen in dieser Altersgruppe in Reaktion auf erhaltene Erbschaften bzw. Transfers zu Lebzeiten. Zugrunde liegen aktuelle Daten des Sozio-oekonomischen Panels. Mittels...
Persistent link: https://www.econbiz.de/10010297351
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Integrated Financial Supervision in Germany
Schüler, Martin - 2004
With the establishment of the Bundesanstalt für Finanzdienstleistungsaufsicht (BaFin) in May 2002 Germany followed the … authority in Germany. Moreover, BaFin?s tasks and structure are discussed. …
Persistent link: https://www.econbiz.de/10010297360
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Centralizing Tendencies in the Public Sector in Germany
Stegarescu, Dan - 2005
This paper investigates the long-term trend and the underlying determinants of public sector centralization in Germany … of Germany. …
Persistent link: https://www.econbiz.de/10010297454
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Payout Policy and Owners? Interests: Evidence from German Savings Banks
Kleff, Volker; Weber, Martin - 2005
The savings banks? decision to distribute profits among their public owners is strongly regulated by law in order to guarantee their adequate funding via retained profits. However, the legal scope is reluctantly exhausted. In this study we examine the determinants of the savings banks? payout...
Persistent link: https://www.econbiz.de/10010297471
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Capital policy of German savings banks: a survey
Kleff, Volker - 2005
In contrast to earlier field studies, we survey German public savings banks on their management of capital. We find that the most important determinants of the savings banks? target capital ratio are risk aversion, the desired credit growth and profitability. Savings banks prefer to manage the...
Persistent link: https://www.econbiz.de/10010297475
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Efficient Revenue Sharing and Upper Level Governments: Theory and Application to Germany
Buettner, Thiess; Hauptmeier, Sebastian; Schwager, Robert - 2006
in Germany. The results suggest that attempts of state level governments to extract fiscal resources from the local …
Persistent link: https://www.econbiz.de/10010297521