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Religion and the shadow economy
Heinemann, Friedrich; Schneider, Friedrich - 2011
. This contribution focuses on religion’s possible impact on the shadow economy. Different dimensions of the religious … protect state interests if there is a mutually beneficial relationship. -- Economics of religion ; tax morale ; shadow economy …Religion is increasingly acknowledged to be a cultural dimension which affects economic outcomes in different regards …
Persistent link: https://www.econbiz.de/10009129748
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The effects of corporate and country sustainability characteristics on the cost of debt : an international investigation
Hoepner, Andreas G. F.; Oikonomou, Ioannis; Scholtens, Bert - 2014 - This version: October 2014
470 loan agreements signed between 2005 and 2012 with borrowers based on 28 different countries across the world and …
Persistent link: https://www.econbiz.de/10010437173
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The economic impact of Olympic Games : evidence from stock markets
Dick, Christian D. (contributor); Wang, Qingwei (contributor) - 2008
By means of an event study of stock market reactions to the announcement of the Olympic Games host cities, we find a significant and positive announcement effect of hosting the Summer Games, with a cumulative abnormal return of about 2% within a few days. We do not find any significant results...
Persistent link: https://www.econbiz.de/10003745113
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A regulatory framework for a policy of sustainability : lessons from the neo-liberal school
Rennings, Klaus; Koschel, Henrike; Brockmann, Karl Ludwig; … - 1997
In this paper targets, institutions and policy measures for describing and implementing sustainable development are evaluated in terms of their conformity with the economic framework of a market system. Firstly, from the viewpoint of neo-liberal economic thinking as conceived by the German...
Persistent link: https://www.econbiz.de/10011440772
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Why hedge? : a critical review of theory and empirical evidence
Ammon, Norbert - 1998
Finance theory does not provide a comprehensive framework for explaining risk management within the imperfect financial environment in which firms operate. Corporate managers, however, rank risk management as one of their most important objectives. Therefore, it is not surprising that papers on...
Persistent link: https://www.econbiz.de/10011441429
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The goals of sustainable development and the reform of the EU banana trade regime : a discussion of different trade instruments
Osório-Peters, Suhita - 1998
Ideally a new reform of the EU trade regime for bananas (COMB) should be equipped in a way that it makes a long-term contribution to the realisation of sustainable goals, or at least does not prevent them. From a point of view of sustainable development, a trade restriction measure has to...
Persistent link: https://www.econbiz.de/10011441676
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Incorporating innovation subsidies in the CDM framework : empirical evidence from Belgium
Czarnitzki, Dirk; Delanote, Julie - 2016 - This version: May 2016
This paper integrates innovation input and output effects of R&D subsidies into a modified Crépon–Duguet–Mairesse (CDM) model. Our results largely confirm insights of the input additionality literature, i.e. public subsidies complement private R&D investment. In addition, results point to...
Persistent link: https://www.econbiz.de/10011487998
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Measuring patent quality and national technological capacity in cross-country comparison
Boeing, Philipp; Müller, Elisabeth - 2016
China recently surpassed the USA as the greatest global source of patent applications. However, without internationally comparable measures of patent quality it remains questionable whether China's patent expansion constitutes the rise of a new technological superpower. Our novel quality index...
Persistent link: https://www.econbiz.de/10011497061
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The impact of ICT on profit allocation within multinational groups : arm's length pricing or formula apportionment?
Schäfer, Anne; Spengel, Christoph - 2003
The use of information and communication technologies (ICT) within multinational groups leads to a rising number of intragroup cross-border transactions. At the same time, transactions and the organisational structures of affiliated groups become more and more specific and, thus, less...
Persistent link: https://www.econbiz.de/10011448681
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Balanced budget rules and fiscal outcomes : evidence from historical constitutions
Asatryan, Zareh; Castellon, Cesar; Stratmann, Thomas - 2016
This paper studies the long-run fiscal consequences of balanced budget rules (BBR) that are enshrined in a country's constitution. Using historical data dating back to the 19th century and applying a difference-in-difference approach we find that the introduction of a constitutional-BBR reduces...
Persistent link: https://www.econbiz.de/10011454137