Das Steuersenkungsgesetz stellt das größte Reformvorhaben auf dem Gebiet der direkten Steuern in Deutschland seit der Einführung des körperschaftsteuerlichen Anrechnungssystems zum 1.1.1977 dar. Vorgesehen sind eine Änderung des Steuersystems, eine Verringerung der Steuersätze sowie eine...

Learning at school and university and also at the work place has become more important in the knowledge-based economy. This paper provides a critical review of recent econometric work on the determinants and impacts of training in Europe. Training has non negligible positive effects for firms...

This study analyses the selection of recently arrived asylum seekers from Middle Eastern and African countries in Germany. The findings suggest that, on average, asylum seekers have 22 percent more years of schooling - the indicator used for human capital - when compared to same-aged persons...

We focus on one of the core competitive capabilities of modern firms: the ability to deliver successful innovations in a globalized environment. Companies literally find themselves confronted with a world of ideas. The challenge remains to decide which impulses should be on top of the list and...

Price adjustments, particularly the cost pass-through relationships, are at the core of the analysis on how asymmetric climate change policy initiates two channels of carbon leakage: (decreasing) market shares and profit margins. Using advanced time-series techniques, this paper explores the...

We study the effects of the car scrapping subsidies in Europe during the financial crisis. We make use of a rich data set of all car models sold in nine European countries, observed at a monthly level during 2005-2011.We employ a difference-in-differences approach, exploiting the fact that...

In der aktuellen Flexibilisierungsdebatte werden bestehende rechtliche Regelungen immer wieder als Flexibilisierungshemmnisse angesehen, die eine Anpassung der monetären Anreizsysteme an die aktuellen Anforderungen in den Unternehmen verhindern und im internationalen Vergleich einen...

This paper investigates the impact of energy policies on the export performance of firms. There has been a long policy debate on potentially negative impacts of cost-increasing energy policies on international competitiveness. We use firm-level data from three countries with similar industry...

This paper investigates the effects of the EU Environmental Management and Auditing Scheme (EMAS) on environmental innovations and competitiveness in German facilities. It comprises twelve in-depth case studies and telephone interviews with 1277 EMAS-validated facilities. The surveys show a...