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Central wage bargaining and local wage flexibility : evidence from the entire wage distribution
Büttner, Thiess; Fitzenberger, Bernd - 1998
We argue that in labor markets with central wage bargaining wage flexibility varies systematically across the wage distribution: local wage flexibility is more relevant for the upper part of the wage distribution, and flexibility of wages negotiated under central wage bargaining affects the...
Persistent link: https://www.econbiz.de/10011442286
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Employment and wage effects of social security financing : an empirical analysis of the West German experience and some policy simulations
Steiner, Viktor - 1996
whether the peculiar OECD results for Germany on the incidence of social security contributions and taxes also hold up within … in Germany. The main result of the paper is that there is in fact a positive short-run employment effect of a revenue …
Persistent link: https://www.econbiz.de/10011439693
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Empirical macromodels under test : a comparative simulation study of the employment effects of a revenue neutral cut in social security contributions
Buscher, Herbert S.; Buslei, Hermann; Göggelmann, Klaus; … - 1998 - Preliminary version
In the paper we simulate a revenue-neutral cut in the social security contribution rate using five different types of macro- / microeconomic models, namely two models based on time-series data where the labour market is modelled basically demand oriented, two models of the class of computable...
Persistent link: https://www.econbiz.de/10011442295
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Existenzgründerpotentiale unter Arbeitsuchenden : empirische Evidenz auf der Basis des Mikrozensus
Pfeiffer, Friedhelm - 1999
In April 1995, 5.3 million people in Germany were on the lookout for a new job opportunity. 177,000 or nearly 3% of … selfemployment in lieu of wage work are investigated separately for East and West Germany. Using the 70 %-ZEW-sample of the … factors like age, sex and education, on the status in the labour market. In 1991 in East Germany the probability of aspiring …
Persistent link: https://www.econbiz.de/10011442339
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Berufliche Weiterbildung und Existenzgründung
Pfeiffer, Friedhelm; Reize, Frank - 1999
In Deutschland werden vielfach hohe Anforderungen an die berufliche Qualifikation von Existenzgründern gestellt. Im … self-employed and job movers. The analysis is based on a cross section of individual data for West Germany in 1991 …
Persistent link: https://www.econbiz.de/10011442433
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Bilanzielle Behandlung von hybriden Finanzinstrumenten : eine Übersicht
Schröder, Michael; Gans, Julia - 2009
Im Zusammenhang mit den neuen "Basel-II"-Regelungen, die die Kreditvergabe an Unternehmen verändern, wächst das Interesse besonders kleiner und mittlerer Unternehmen an hybriden Finanzierungsinstrumenten. Diese Finanzierungsform wird auch als Mezzanine-Finanzierung bezeichnet. Je nach...
Persistent link: https://www.econbiz.de/10003814053
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Book-tax conformity : empirical evidence from Germany
Zinn, Benedikt; Spengel, Christoph - 2012
-tax differences in Germany. For the first time, the data set enables us to evaluate the extent to which financial and tax accounting … differ in Germany in the most accurate manner. Despite the close link between financial and tax accounting in Germany, we …
Persistent link: https://www.econbiz.de/10009572450
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Berücksichtigung von Steuern bei der Bewertung von Unternehmen am Beispiel der DCF-Methoden
Laas, Tim - 2000
In dem letzten Jahrzehnt wurde die Berücksichtigung von Steuern bei der Bewertung von Unternehmen in Theorie und Praxis intensiv diskutiert. Resultat dieser Diskussion war eine Änderung der öffentlichen Stellungnahmen der Wirtschaftsprüfer in Richtung der zwingenden Integration persönlicher...
Persistent link: https://www.econbiz.de/10011445019
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Workers' skill level and information technology : evidence from German service firms
Falk, Martin; Seim, Katja - 1999
This paper analyses the link between human capitaland information technology(IT ) in the service production process. The analysis is based on 1994 cross-sectional data for 1929 German. Firms drawn from the first wave of the Mannheim Service Innovation Panel (MIP-S). Factor demand functions are...
Persistent link: https://www.econbiz.de/10011442453
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Detecting behavioural additionality : an empirical study on the impact of public R&D funding on firms' cooperative behaviour in Germany
Aschhoff, Birgit (contributor); Fier, Andreas (contributor);  … - 2006
Subsidising research networks has become a popular instrument in technology policies, driven mainly by expected positive spillovers. In particular, the stimulation of R&D co-operation between scientific institutions and industry is considered as most promising. In the context of policy...
Persistent link: https://www.econbiz.de/10003337981