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Investitionsneutrale Steuersysteme vor dem Hintergrund der Kontroverse um Einkommen oder Konsum als geeignete Steuerbemessungsgrundlage

Kruschwitz, Lutz; Husmannn, Sven; Schneider, Dirk - 2002

Investitionsneutrale Steuersysteme haben keinen Einfluss auf unternehmerische Investitionsentscheidungen. Diese Eigenschaft besitzen die Besteuerung des ökonomischen Gewinns, die CashflowSteuer und die zinsbereinigte Steuer. Von diesen drei Systemen weist die zinsbereinigte Steuer die...

Persistent link: https://www.econbiz.de/10005842140

Index of Economic Freedom

Heritage Foundation <United States>

For over a decade, The Wall Street Journal and The Heritage Foundation, Washington's preeminent think tank, have tracked the march of economic freedom around the world with the influential Index of Economic Freedom. Since 1995, the Index has brought Smith's theories about liberty, prosperity and...

Persistent link: https://www.econbiz.de/10005842813

On crisis models: An alternative crisis definition

Eliasson, Ann-Charlotte; Kreuter, Christof J. - 2001

In this paper we question the consensus of using a binary crisisdefinition for empirical crisis models. We believe that the most severeshortcomings of the crisis models today are in the crisis definition rather than the explanatory variables ...

Persistent link: https://www.econbiz.de/10005843732

Robust Utility Maximization in a Stochastic Factor Model

HernándezHernández, Daniel; Schied, Alexander - Sonderforschungsbereich Ökonomisches Risiko <Berlin> - 2006

process. The robust utility functional is defined in terms of a HARA utility function with negative risk aversion and a … dynamically consistent coherent risk measure, which allows for model uncertainty in the distributions of both the asset price …

Persistent link: https://www.econbiz.de/10005861693

Business R&D and the Interplay of R&D Subsidies and Market Uncertainty

Czarnitzki, Dirk; Toole, Andrew A. - Zentrum für Europäische Wirtschaftsforschung <Mannheim> - 2006

private R&D investment caused by incompleteappropriability of knowledge and financial constraints due capital … marketimperfections. Drawing on the theory of investment under uncertainty, this paperargues that public R&D subsidies increase business R …&D investment through anadditional mechanism - mitigating the effects of market uncertainty on R&Dinvestment in markets for new …

Persistent link: https://www.econbiz.de/10005862626

Trade Adjustment and Human Capital Investments:Evidence from Indian Tariff Reform

Edmonds, Eric V.; Pavcnik, Nina; Topalova, Petia - Forschungsinstitut zur Zukunft der Arbeit <Bonn> - 2007

Do the short and medium term adjustment costs associated with trade liberalization influenceschooling and child labor decisions? We examine this question in the context of India's 1991tariff reforms. Overall, in the 1990s, rural India experienced a dramatic increase in schoolingand decline in...

Persistent link: https://www.econbiz.de/10005863252

Leasing

Becher, Daniel - Rationalisierungs- und Innovationszentrum der Deutschen … - 2004

Bereits 1970 betrug der Anteil des Leasings an den Investitionsfinanzie-rungen drei Prozent, heute sind es bereits 17 Prozent mit zunehmender Tendenz. Der größte Anteil entfällt auf Mobilien mit ca. 90 Prozent. Bei einer Umfrage zur künftigen Bedeutung von alternativen...

Persistent link: https://www.econbiz.de/10005863858

Seeding new ventures-- green thumbs and fertile fields: individual and environmental drivers of informal investment

Szerb, László; Terjesen, Siri; Rappai, Gábor - Max-Planck-Institut für Ökonomik <Jena> - 2007

This study explores individual and country-level environmental drivers of informal seed investment. We examine four …,960 informal investors, we report drivers for the four types of seed investment. Descriptive statistics are consistent with prior …

Persistent link: https://www.econbiz.de/10005864583

Firm Level Implications of Early Stage Venture Capital Investment - An Empirical Investigation

Engel, Dirk; Keilbach, Max - Max-Planck-Institut für Ökonomik <Jena> - 2005

The paper analyses the impact of venture capital finance on growth and innovation activities of young German firms. Among other variables, our panel of firm data includes data on venture capital funding and patent applications. With statistical matching procedures we draw an adequate control...

Persistent link: https://www.econbiz.de/10005864995

Ertragsteuerparadoxa – Ursachen und Erklärungsansätze

Sigloch, Jochen - Arbeitskreis quantitative Steuerlehre - 2009

Das Phänomen des Ertragsteuerparadoxons, von Dieter Schneider in die wissenschaftliche Diskussion eingebracht, hat eine lange Tradition und ist immer wieder Anlass für wissenschaftliche Veröffentlichungen. Der vorliegende Beitrag geht aus von dem bekannten Grundfall von Dieter Schneider und...

Persistent link: https://www.econbiz.de/10005865323