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Wettbewerb der Steuersysteme in Europa : eine vergleichende Analyse am Beispiel der Region Oberrheingraben unter Einbeziehung aktueller Reformvorschläge
Eckerle, Tobias H. - 1997
Oberrheingraben und die dahinter stehenden Steuersysteme Deutschlands, Frankreichs und der Schweiz zu untersuchen und zu überprüfen … Schweiz durchweg am geringsten ist. Betrachtet man die Steuerbelastung auf Unternehmensebene, so werden deutsche … schweizerischen auszugleichen. Dagegen wäre mit Umsetzung der Vorschläge zur "Großen Steuerreform 1999" in Deutschland eine derartige …
Persistent link: https://www.econbiz.de/10011440930
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Host country contingencies on knowledge protection strategies of multinational firms : bring a knife to a gunfight?
Sofka, Wolfgang (contributor); Shehu, Edlira (contributor) - 2009
International knowledge spillovers, especially through multinational companies (MNCs), have recently been a major topic of the academic and management discussion. However, most studies treat MNC subsidiaries as relatively passive actors without clear knowledge protection strategies. The goal of...
Persistent link: https://www.econbiz.de/10003806175
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Formal and strategic appropriability strategies of multinational firms : a cross country comparison
Faria, Pedro (contributor); Sofka, Wolfgang (contributor) - 2008
International knowledge spillovers, especially through multinational companies (MNCs), have recently been a major topic of discussion among academics and practitioners. Most research in this field focuses on knowledge sharing activities of MNC subsidiaries. Relatively little is known about their...
Persistent link: https://www.econbiz.de/10003721781
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Is silence golden? : Patents versus secrecy at the firm level
Hussinger, Katrin (contributor) - 2004
In the 1990s, patenting schemes changed in many respects: upcoming new technologies accelerated the shift from price competition towards competition based on technical inventions, a worldwide surge in patenting took place, and the patent thicket arose as a consequence of strategic patenting....
Persistent link: https://www.econbiz.de/10002507528
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Bilanzielle und steuerliche Behandlung von hybriden Finanzinstrumenten : eine Übersicht
Schröder, Michael; Gans, Julia; Shekemova, Natalia - 2008
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/10003810459
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Nachgelagerte Besteuerung privater Altersvorsorgeaufwendungen : Auswirkungen auf die Alterseinkommen ausgewählter Haushaltstypen
Westerheide, Peter (contributor) - 2007
Gegenstand ist die Untersuchung der Auswirkungen der privaten, staatlich geförderten Altersvorsorge (Riester-Rente) auf die Alterseinkommen und die Konsummöglichkeiten im Alter nach Wohnkosten. Zu diesem Zweck wurde ein Simulationsmodell entwickelt, dass die Steuer- und Abgabenbelastung von...
Persistent link: https://www.econbiz.de/10003607560
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Taxation and capital structure choice : evidence from a panel of German multinationals
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the impact of taxes and lending conditions on the financial structure of multinationals’ foreign affiliates. The empirical analysis employs a large panel of affiliates of German multinationals in 26 countries in the period from 1996 until 2003. In accordance with the...
Persistent link: https://www.econbiz.de/10003380554
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The impact of thin-capitalization rules on multinationals' financing and investment decisions
Büttner, Thiess; Overesch, Michael; Schreiber, Ulrich; … - 2006
This paper analyzes the role of Thin-Capitalization rules for capital structure choice and investment decisions of multinationals. A theoretical analysis shows that the imposition of such rules tends to affect not only the leverage and the level of investment but also their tax-sensitivity. An...
Persistent link: https://www.econbiz.de/10003380555
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Efficient revenue sharing and upper level governments : theory and application to Germany
Büttner, Thiess (contributor);  … - 2006
Recent literature has emphasized that redistributive grant systems may tend to internalize fiscal externalities arising from tax competition. This paper further explores the conditions under which local grant systems enforced by the state government will enhance efficiency. A system of...
Persistent link: https://www.econbiz.de/10003301132
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Transfer pricing of intrafirm sales as a profit shifting channel : evidence from German firm data
Overesch, Michael (contributor) - 2006
This paper investigates whether transfer pricing of intrafirm sales within multinationals represents an important channel of company tax planning. A simple theoretical model, considering profit shifting activities of a multinational company, is used to obtain empirical implications. The...
Persistent link: https://www.econbiz.de/10003401051