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Tax neutrality and business taxation in Russia: A proposal for a consumption-based reform of the Russian income and profit tax
Kiesewetter, Dirk - 2002
The paper consists of 4 parts. I will start with defining the relevant aspects of tax neutrality. Then, I will evaluate general profit taxation in Russia with respect to its influence on economic decisions. The third part discusses the government bill for a simplified single tax for small...
Persistent link: https://www.econbiz.de/10010305074
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Firms' moral hazard in sickness absences
Böheim, René; Leoni, Thomas - 2011
Sick workers in many countries receive sick pay during their illness- related absences from the workplace. In several countries, the social security system insures firms against their workers' sickness absences. However, this insurance may create moral hazard problems for firms, leading to the...
Persistent link: https://www.econbiz.de/10010294884
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Firms' moral hazard in sickness absences
Böheim, René; Leoni, Thomas - 2011
Sick workers in many countries receive sick pay during their illness-related absences from the workplace. In several countries, the social security system insures firms against their workers' sickness absences. However, this insurance may create moral hazard problems for firms, leading to the...
Persistent link: https://www.econbiz.de/10010278862
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Measuring the Effects of Public Support Schemes on Firms' Innovation Activities. Survey Evidence from Austria
Falk, Rahel - 2006
This paper discusses conceptual frameworks for measuring the effects of innovation policy and begins with applying conventional descriptive methods to explore how firms rate and rank the merits of public intervention. Based on survey data from some 1200 Austrian firms we then challenge the...
Persistent link: https://www.econbiz.de/10011435183
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Firms' Moral Hazard in Sickness Absences
Böheim, René; Leoni, Thomas - 2011
Sick workers in many countries receive sick pay during their illness-related absences from the workplace. In several countries, the social security system insures firms against their workers' sickness absences. However, this insurance may create moral hazard problems for firms, leading to the...
Persistent link: https://www.econbiz.de/10011435327
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Hat die ökonomische Macht von Unternehmen in Österreich zugenommen?
Reiner, Christian; Bellak, Christian - 2022
Dieser Beitrag thematisiert die ökonomische Macht von Unternehmen in Österreich und stellt die Frage, ob diese - wie … damit die Grundlage für eine aktuelle Einschätzung der Entwicklung von Marktmacht österreichischer Unternehmen im … Macht von Unternehmen in Österreich in der jüngsten Vergangenheit gestiegen ist. Die Markups österreichischer Unternehmen …
Persistent link: https://www.econbiz.de/10014000390
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Die Haftpflichtfrage. Gutachten und Berichte veröffentlicht vom Verein für Socialpolitik
1880
Persistent link: https://www.econbiz.de/10014492798
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Firms' moral hazard in sickness absences
Böheim, René; Leoni, Thomas - 2011
Sick workers in many countries receive sick pay during their illness-related absences from the workplace. In several countries, the social security system insures firms against their workers' sickness absences. However, this insurance may create moral hazard problems for firms, leading to the...
Persistent link: https://www.econbiz.de/10010280725
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Kalte Progression – Gefahr für die Stabilität der Schuldenbremse
Altemeyer-Bartscher, Martin; Zeddies, Götz - In: Wirtschaft im Wandel 22 (2016) 5, pp. 93-96
Geringfügige Steuermehrbelastungen, die auf die kalte Progression bei der Einkommensteuer zurückzuführen sind, werden vom Steuerzahler kaum wahrgenommen und bieten dem deutschen Staat daher die Möglichkeit für schleichende Steuererhöhungen. Überschreiten die kumulierten Mehrbelastungen...
Persistent link: https://www.econbiz.de/10011566499
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Radikale Steuerreform in Deutschland?
Boss, Alfred - 2004
Trotz der Steuersenkungen zum Jahresbeginn 2004 und zum Jahresbeginn 2005 gibt es zahlreiche Vorschläge zur Reform der Einkommensteuer. Sie zielen darauf ab, die Steuersätze deutlich zu verringern und die Steuervergünstigungen zu reduzieren oder gar abzuschaffen und letztlich das Steuerrecht...
Persistent link: https://www.econbiz.de/10010265414