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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2016
Using panel data on the full population of corporate tax returns of Armenian firms, we study the behavioral response of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where International Financial Reporting Standards become mandatory; ii) a...
Persistent link: https://www.econbiz.de/10011543450
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Responses of firms to tax, administrative and accounting rules : evidence from Armenia
Asatryan, Zareh; Peichl, Andreas - 2017 - First version: September 16, 2016, this Version: October 30, 2017
Using panel data on the full population of corporate tax returns from Armenia, we study behavioral responses of firms to three size-dependent regulations. We find: i) a strong response to an accounting notch where IFRS becomes mandatory; ii) a moderate response to an administrative notch below...
Persistent link: https://www.econbiz.de/10011754262
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Natural Hazards Insurance in Europe ? Tailored Responses to Climate Change Needed
Schwarze, Reimund; Wagner, Gert G. - 2009
growing number of natural disasters. Using the case of Germany as an example, the paper demonstrates that the obstacles facing …
Persistent link: https://www.econbiz.de/10010294830
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Does Size Matter? The Impact of Changes in Household Structure on Income Distribution in Germany
Peichl, Andreas; Pestel, Nico; Schneider, Hilmar - 2010
In Germany, two observations can be made over the past 20 years: First, income inequality has been constantly …
Persistent link: https://www.econbiz.de/10011600923
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Multidimensional Well-Being at the Top: Evidence for Germany
Peichl, Andreas; Pestel, Nico - 2011
This paper employs a multidimensional approach for the measurement of well-being at the top of the distribution using German SOEP micro data. Besides income as traditional indicator for material well-being, we include health as a proxy for nonmaterial quality of life as well as self-reported...
Persistent link: https://www.econbiz.de/10011601067
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Does size matter? The impact of changes in household structure on income distribution in Germany
Peichl, Andreas; Pestel, Nico; Schneider, Hilmar - 2010
In Germany, two observations can be made over the past 20 years: First, income inequality has been constantly …
Persistent link: https://www.econbiz.de/10010269667
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Does size matter? The impact of changes in household structure on income distribution in Germany
Peichl, Andreas; Pestel, Nico; Schneider, Hilmar - 2010
Income inequality in Germany has been continuously increasing during the past 20 years. In general, this is understood …
Persistent link: https://www.econbiz.de/10010274876
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A Forgotten Issue: Distributional Effects of Day Care Subsidies in Germany
Spiess, C. Katharina; Kreyenfeld, Michaela; Wagner, Gert G. - In: European Early Childhood Education Research Journal 11 (2003) 2, pp. 159-175
Germany, as in other European countries, day care subsidies are mainly provided ‘in-kind’. Municipalities and NPOs provide day … of state-funded day care in Germany using microdata on households and data on the expenditure of public-funded day care … bedürfen. Wie in einigen anderen europäischen Staaten werden auch in Deutschland bestimmte Anbieter von …
Persistent link: https://www.econbiz.de/10010310926
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Naming and War in Modern Germany
Bruhn, Anja; Huschka, Denis; Wagner, Gert G. - In: Names: A Journal of Onomastics 60 (2012) 2, pp. 74-89
This paper analyzes naming behavior in Germany in the context of rapid social change. It begins with an overview of … general developments in naming in Germany over the last one hundred years, based on data from the German Socio-Economic Panel …
Persistent link: https://www.econbiz.de/10010310930
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Multidimensional well-being at the top: Evidence for Germany
Peichl, Andreas; Pestel, Nico - 2011
This paper employs a multidimensional approach for the measurement of well-being at the top of the distribution using German SOEP micro data. Besides income as traditional indicator for material well-being, we include health as a proxy for nonmaterial quality of life as well as self-reported...
Persistent link: https://www.econbiz.de/10010282585