Showing 1 - 10 of 912
Das Volumen der Schattenwirtschaft, also insbesondere von Schwarzarbeit und illegaler Beschäftigung, ist in Deutschland … durch Schwarzarbeit auch zu Wettbewerbsverschärfungen, die legal arbeitende Unternehmen in Schwierigkeiten bringen können … Intensivierung der Bekämpfung der Schwarzarbeit und damit zusammenhängender Steuerhinterziehung zu begrüßen. Er zielt darauf ab, das …
Persistent link: https://www.econbiz.de/10011692159
We study the impact of tax and minimum wage reforms on the incidence of informality. To gauge the incidence of informality, we use measures of the extent of tax evasion, the extent of minimum wage non-compliance, and the size of the informal workforce. Our approach allows us to examine (i) the...
Persistent link: https://www.econbiz.de/10010282348
implementation of the EU's Eco- Management and Audit Scheme in Germany, the Netherlands and the UK. The starting point of the …
Persistent link: https://www.econbiz.de/10010304600
Britain and Germany, especially focussing on telecommunications, energy (electricity and gas) and rail. The goal is to show … partial convergence in Germany's regimes. An Anglo-German cross-country comparison shows some similarities; for example, on …
Persistent link: https://www.econbiz.de/10010324018
Germany and France are both Continental European welfare states with severe labor market problems such as low …
Persistent link: https://www.econbiz.de/10010268350
Industrial relations are in flux in many nations, perhaps most notably in Germany and the Britain. That said … representation in Germany and still less in both countries about firm transitions between these institutions over time. The present … and the erosion of sectoral bargaining in Germany, and identify the respective roles of behavioral and compositional …
Persistent link: https://www.econbiz.de/10010269468
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...
Persistent link: https://www.econbiz.de/10010277040
In a series of experiments conducted in Belgium (Wallonia and Flanders), France and the Netherlands, we compare behavior regarding tax evasion and welfare dodging, with and without information about others' behavior. Subjects have to decide between a 'registered' income, the realization of which...
Persistent link: https://www.econbiz.de/10010278520
costs in the Swedish multinational enterprises' (MNEs?) decision to locate in Germany. We find that the location decision is … sensitive to the level of wage costs in Germany and in other potential locations in high-income Europe, but not to the level of … schwedischer Tochtergesellschaften in Deutschland im Vergleich mit denen in anderen Ländern untersucht. Es zeigt sich, dass die …
Persistent link: https://www.econbiz.de/10010295592
On the basis of accounting and market data for firms and groups listed on German stock exchanges between 1997 and 2003, we show that the value relevance of R&D information under German accounting standards can be superior to that provided by US-GAAP and IAS. The results, obtained while...
Persistent link: https://www.econbiz.de/10010295781