Narrow search
Showing 1 - 10 of 5,480
Cover Image
Preferential tax regimes with asymmetric countries
Bucovetsky, Sam; Haufler, Andreas - 2006
Current policy initiatives taken by the EU and the OECD aim at abolishing preferential corporate tax regimes. This note extends Keen's (2001) analysis of symmetric capital tax competition under preferential (or discriminatory) and non-discriminatory tax regimes to allow for countries of...
Persistent link: https://www.econbiz.de/10010427453
Cover Image
Innovation, Firm Risk and Industry Productivity
Maliranta, Mika; Määttänen, Niku - 2014
Radical innovations require risk-taking. However, it is hard to find an objective measure for innovation investments … that would take riskiness into account. In this paper, we investigate how a simple measure of firms’ innovation investments …. We then build a simple model where firms’ innovation activities and firm risk are interrelated. We use the model to …
Persistent link: https://www.econbiz.de/10012037642
Cover Image
Determinants of Enterprise restructuring in Transition: Description of a Survey in Russian Industry
Moers, Luc - 2000
To achieve sustainable economic growth in transition countries, it is crucial that enterpriseperformance is improved. However, it is not a priori clear which factors are essential for this. ForRussia, data to investigate the potential determinants of enterprise performance is scarce.Therefore,...
Persistent link: https://www.econbiz.de/10010324392
Cover Image
Gross Job Flows in Russian Industry Before and After Reforms: Has Destruction Become More Creative?
Brown, J. David; Earle, John S. - 2001
This paper uses 1985-1999 manufacturing census data for old Russian enterprises to calculate the magnitude and productivity effects of gross job flow rates before and after reforms. Job creation was low throughout the period in this sector, but increased slightly during the transition, while job...
Persistent link: https://www.econbiz.de/10010262559
Cover Image
Does Privatization Hurt Workers? Lessons from Comprehensive Manufacturing Firm Panel Data in Hungary, Romania, Russia and Ukraine
Brown, J. David; Earle, John S.; Telegdy, Álmos - 2005
negative effect in Russia, and they provide some evidence of positive foreign effects on both wages and employment in all four … large, positive, but offsetting in Hungary and Romania, and from small effects of both types in Russia and Ukraine. The …
Persistent link: https://www.econbiz.de/10010494669
Cover Image
Why some Russian industrial companies innovate regularly: Determinants of firms' decisions to innovate and associated routines
Gurkov, Igor - In: Journal for East European Management Studies 18 (2013) 1, pp. 66-96
, dass die wichtigsten Faktoren, die russische CEOs in Bezug auf regelmäßige Innovation orchestrieren, das Bewusstsein über …
Persistent link: https://www.econbiz.de/10010369051
Cover Image
Tax systems and tax harmonisation in the East African Community (EAC): Report for the EAC/GTZ program 'Support to the EAC integration process'
Petersen, Hans-Georg (contributor) - 2010
In the first part of the report of the GTZ expert group an overview on the basics of integration and tax harmonisation within a common market is given. Chapter II. concentrates on the problems of national and international tax law regarding double taxation before the harmonisation process within...
Persistent link: https://www.econbiz.de/10010271610
Cover Image
Ertragsabhängige und ertragsunabhängige Steuern
Fuest, Clemens; Thöne, Michael; Glasmacher, Gregor - 2008
Die Studie beschäftigt sich mit dem Verhältnis ertragsabhängiger und ertragsunabhängiger Steuern in Deutschland und in der OECD. Üblich ist die Unterscheidung zwischen direkten und indirekten Steuern. Abweichend davon orientieren wir uns an der Frage, in welchem Ausmaß die Besteuerung von...
Persistent link: https://www.econbiz.de/10012290126
Cover Image
Combating fiscal fraud and empowering regulators: Bringing tax money back into the coffers
Unger, Brigitte (contributor); Rossel, Lucia (contributor);  … - 2021
This book showcases a multidisciplinary set of work on the impact of regulatory innovation on the scale and nature of …
Persistent link: https://www.econbiz.de/10014279361
Cover Image
A személyi jövedelemadó-reform hatása a tb-nyugdíjakra
Cseres-Gergely, Zsombor; Simonovits, András - 2011
The Hungarian Personal Income Tax system is being transformed between 209 and 2013. Tax brackets and the previously existing tax credit is being abolished and this changes the net/gross income ratios in all income categories. This does not only lead to a significant loss in government's income,...
Persistent link: https://www.econbiz.de/10010494715