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Map intersection based merging schemes for administrative data sources and an application to Germany
Arntz, Melanie (contributor); Wilke, Ralf A. (contributor) - 2005
In many situations the applied researcher wants to combine different data sources without knowing the exact link and merging rule. This paper introduces a theoretical framework how two different regional administrative data sources can be merged. It presents different merging schemes based on...
Persistent link: https://www.econbiz.de/10002822051
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The EMU consolidation game - or: does 3.0 really mean 3.0?
Heinemann, Friedrich - 1998
Within the economic profession, it is a widely held view that the fiscal criteria of the Maastricht treaty are arbitrary numbers without economic foundation. Much of this criticism seems to overlook an important aspect - the strategic dimension of the criteria. This paper focuses on one...
Persistent link: https://www.econbiz.de/10011441024
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Tax harmonisation in Europe : the determination of corporate taxable income in the EU member states
Oestreicher, Andreas (contributor);  … - 2007
International Financial Reporting Standards (IFRS) meets the requirements of a Common Consolidated Corporate Tax Base (CCCTB) for … the effective levels of company tax burdens in selected EU member states if IFRS are considered as a tool for defining the … tax base. Our analysis reveals that IFRS could provide elements of a common and harmonised European tax base in certain …
Persistent link: https://www.econbiz.de/10003480047
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EU company taxation in case of a common tax base : a computer-cased calcualtion and comparison using the enhanced model of the European tax analyzer
Jacobs, Otto H.; Spengel, Christoph; Stetter, Thorsten; … - 2005
Accounting Standards / International Financial Reporting Standards (IAS/IFRS). Since dependency of financial and tax accounting … according to different degrees prevails in all EU member states a linkage between IAS/IFRS and tax accounting seems to be … possible. Compared to national GAAP the advantage of IAS/IFRS as a starting point for tax accounting derives from the …
Persistent link: https://www.econbiz.de/10002905889
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IAS/IFRS in Belgium : quantitative analysis of the impact on the tax burden of companies
Haverals, Jacqueline (contributor) - 2005
The adoption of IAS/IFRS in the European Union is part of the European Commission’s global tax policy whose aim is to … establish a coordinated corporate tax base. The paper examines the impact of an IAS/IFRS- based tax accounting on the effective … tax burden of Belgian companies for eleven different sectors. The use of IAS/IFRS as a starting point for tax purposes …
Persistent link: https://www.econbiz.de/10002905902
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Earnings losses after non-employment increase with age
Zwick, Thomas (contributor) - 2008
This paper shows that earnings losses after unemployment increase with age. First, older employees start out with relatively high earnings in comparison to employees without employment interruptions several years before the non-employment spell. This earnings advantage turns into a strong...
Persistent link: https://www.econbiz.de/10003728393
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Heterogeneous labour markets in a microsimulation-AGE model : application to welfare reform in Germany
Boeters, Stefan (contributor); Feil, Michael (contributor) - 2008
Labour market reforms that are designed to stimulate labour supply at the lower end of the wage distribution can never be precisely restricted to affect only the target group. Spillovers to and feedback from other segments of the labour market are unavoidable and may counteract the direct...
Persistent link: https://www.econbiz.de/10003728424
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Noncognitive skills, Internet use and educational dropout
Coneus, Katja (contributor); Gernandt, Johannes (contributor) - 2008
Using data from the German Socio-Economic Panel for the years 2000 to 2006 we analyze the determinants and labor market effects of educational dropout. In addition to classical variables like family background and occupation, we examine noncognitive skills and Internet use. Noncognitive skills...
Persistent link: https://www.econbiz.de/10003728547
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The adoption of new technologies and the age structure of the workforce
Meyer, Jenny (contributor) - 2008
This paper provides firm-level evidence for the relationship between the age structure of the workforce and the adoption of new or significantly improved technologies in service sector firms. Furthermore, it closes a research gap by analyzing the joint impact of the age of the workforce and the...
Persistent link: https://www.econbiz.de/10003728572
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R&D investment and financing constraints of small and medium-sized firms
Czarnitzki, Dirk (contributor); Binz, Hanna L. (contributor) - 2008
This study tests for financial constraints on R&D investment and how they differ from capital investment. To identify constraints in the access to external capital, we employ a credit rating index. Our models show that internal constraints, measured by mark-ups, are more decisive for R&D than...
Persistent link: https://www.econbiz.de/10003728587