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Da in Deutschland im Jahr 1989 letztmalig eine großzahlige, bundesweite Unternehmensbefragung zum Thema Nachfolge …
Persistent link: https://www.econbiz.de/10010309234
We compare two options of integrating discrete working time choice of heterogenous households into a general equilibrium model. The first, known from the literature, produces household heterogeneity through a working time preference parameter. We contrast this with a model that directly...
Persistent link: https://www.econbiz.de/10010297474
Persistent link: https://www.econbiz.de/10011696176
Die Stiftung Familienunternehmen hat das ifo Institut im Jahr 2017 damit beauftragt, eine Analyse der … in Deutschland führenden Datenquelle für die wissenschaftliche Forschung mit Bezug auf die Tätigkeit von … Familienunternehmen entwickeln soll. Im Rahmen dieser Untersuchung wurden im Zeitraum von Mai bis Juli 2017 sowohl Familienunternehmen als …
Persistent link: https://www.econbiz.de/10011795676
This contribution addresses the substantial tax privilege for businesses introduced by the German Inheritance Tax Act 2009. Advocates of the vast or even entire tax exemption for businesses stress the potential damage of the inheritance tax on businesses, as those often lack liquidity to meet...
Persistent link: https://www.econbiz.de/10010421357
Der Jahresmonitor 2023 zeigt, dass Familienunternehmen aufgrund steigender Regulierung und hoher Bürokratielasten die …
Persistent link: https://www.econbiz.de/10014449155
We study a psychologically based foundation for choice errors. The decision maker applies a preference ranking after forming a 'consideration set' prior to choosing an alternative. Membership of the consideration set is determined both by the alternative specific salience and by the rationality...
Persistent link: https://www.econbiz.de/10010269842
Logit model and the signal approach are two analysis methods being commonly used to forecast and explain currency crises. Logit model is successful to determine explaining variables of crisis and to calculate the probability of crisis in particular during the period experienced with a crisis. On...
Persistent link: https://www.econbiz.de/10010320570
In a large family of solution concepts for boundedly rational players - allowing players to be imperfect optimizers, but requiring that better responses are chosen with probabilities at least as high as those of worse responses - most of Thompson's inessential transformations for the strategic...
Persistent link: https://www.econbiz.de/10010281206
We model a boundedly rational agent who suffers from limited attention. The agent considers each feasible alternative with a given (unobservable) probability, the attention parameter, and then chooses the alternative that maximises a preference relation within the set of considered alternatives....
Persistent link: https://www.econbiz.de/10010289884