Der vorliegende Beitrag untersucht anhand eines Wachstumsmodells die Entscheidungswirkungen der privaten Veräußerungsgewinnbesteuerung in verschiedenen Steuersystemen.Im Fall des Anteilshandels zwischen privaten Investoren induziert die Veräußerungsgewinnbesteuerung neben der...

Der vorliegende Beitrag untersucht die steuerinduzierten Wirkungen der Außenfinanzierung auf den Unternehmenswert von Immobilien-Kapitalgesellschaften. Im diesem Bereich existieren neben der gewerblichen Immobilien-AG steuerbegünstigte Rechtsformen, wie die vermögensverwaltende Immobilien-AG...

Especially in mediation as an out-of-court conflict mediation procedure, maintaining the basic attitude on the part of a neutral, third party is a core aspect and at the same time a neuralgic point. The ability to maintain impartiality and neutrality as anideal in a mediation role is central and...

Selten war der Bedarf an aussagekräftigen, aktuellen und qualitativ hochwertigen Daten aus Wirtschaft und Gesellschaft so groß wie in der derzeitigen COVID-19-Pandemie. Neben dem Statistischen Bundesamt als zuverlässiger und etablierter Statistikproduzent treten zunehmend auch andere Akteure...

This study focuses on the effect of public funding on internal R&D investment and on total innovation intensity on a cross-country comparative level. Using harmonised micro data from five different countries, this study analyzes the heterogeneity of the use of policy instruments. Applying a...

If immigrants or ethnic minorities succeed economically by achieving a high income or level of occupational prestige, they may nevertheless find themselves shunted into ghettos or excluded from mainstream society because of their national origins or appearance. In the perhaps the most well-known...

Across OECD countries there are large differences in the average level and trend of working hours and there is persuasive evidence that attitudes to paid employment, particularly for women, differ significantly. This paper therefore asks the question: 'How much of the difference between...

This paper examines whether retirement-income systems allow older individuals to enjoy socially acceptable income levels independent of paid work (decommodification) and the family (defamilialization). Little research has investigated the degree to which decommodification and defamilialization...

We utilise repeated cross sections of micro data from several countries, available from the Luxembourg Income Study, LIS, to estimate labour supply elasticities, both at the intensive and extensive margin. The benefit of the data is that it spans over four decades and includes a large number of...