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What do survey data tell us about US businesses?
Bhandari, Anmol; Birinci, Serdar; McGrattan, Ellen R.; … - 2019
This paper examines the reliability of survey data on business incomes, valuations, and rates of return, which are key inputs for studies of wealth inequality and entrepreneurial choice. We compare survey responses of business owners with available data from administrative tax records, brokered...
Persistent link: https://www.econbiz.de/10012144776
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Firm-specific shocks and aggregate fluctuations
Karasik, Leonid; Leung, Danny; Tomlin, Ben - 2016
In order to understand what drives aggregate fluctuations, many macroeconomic models point to aggregate shocks and discount the contribution of firm-specific shocks. Recent research from other developed countries, however, has found that aggregate fluctuations are in part driven by idiosyncratic...
Persistent link: https://www.econbiz.de/10011756434
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Uncertainty shocks, adjustment costs and firm beliefs: Evidence from a representative survey
Dibiasi, Andreas; Mikosch, Heiner; Sarferaz, Samad - 2021
This paper studies the dynamic effects of an uncertainty shock on firm expectations. We conduct a survey that confronts managers from a representative firm sample with a model-consistent uncertainty shock scenario. An exogenous increase in uncertainty significantly reduces managers' expected...
Persistent link: https://www.econbiz.de/10012888676
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Zuversicht dominiert für 2022: IW-Konjunkturumfrage Spätherbst 2021
Grömling, Michael - 2021
.800 Unternehmen erwartet für das kommende Jahr eine höhere Produktion oder Geschäftstätigkeit, nur 15 Prozent aller Firmen erwarten … Dienstleitungsunternehmen bislang positive Akzente. Hinsichtlich der Investitionstätigkeit sind die optimistischen Unternehmen deutlich in der … Überzahl. Diese Einschätzung untermauert die Erwartung, dass sich bei den Unternehmen in den letzten Quartalen - verstärkt …
Persistent link: https://www.econbiz.de/10012745034
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Klare Signale für Wachstum - Ergebnisse der IW-Verbandsumfrage 2021
Grömling, Michael - 2021
Die Stimmungslage ist in fast der Hälfte der Verbände in Deutschland zum Jahreswechsel 2021/2022 besser als vor einem Jahr - trotz der erneuten Infektionswelle und der Produktionsstörungen infolge fehlender Vorleistungen. Nur sechs der 48 vom Institut der deutschen Wirtschaft befragten...
Persistent link: https://www.econbiz.de/10012745036
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Corporate investment trends in Germany: The role of financialization, intangibles and M&A
Giovanazzi, Carmen; Victor, Vincent; Putscher, Dorothee - 2024
We examine the dynamics of corporate investment in Germany during the 2000s, a period marked by stagnant macroeconomic investment spending. Employing a mixed-methods approach, we explore investment trends across national accounts data, firm-level financials, and responses from financial...
Persistent link: https://www.econbiz.de/10015084760
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Measuring tax complexity across countries: A survey study on MNCs
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; Sureth, Caren - 2019
Despite prior literature emphasizing the increasing role of tax complexity, there is still no comprehensive tax complexity measure. This paper fills this gap and introduces the Tax Complexity Index (TCI), which consists of a tax code subindex and a tax framework subindex. The indices are...
Persistent link: https://www.econbiz.de/10012109881
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What are the drivers of tax complexity for multinational corporations? Evidence from 108 countries
Hoppe, Thomas; Schanz, Deborah; Sturm, Susann; … - 2017
All over the world, firms and governments are increasingly concerned about the rise in tax complexity. To manage it and develop effective simplification measures, detailed information on the current drivers of complexity is required. However, research on this topic is scarce. This is surprising...
Persistent link: https://www.econbiz.de/10011745416
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Tax complexity in Australia: A survey-based comparison to the OECD average
Hoppe, Thomas - 2020
This article comprehensively reviews Australia's corporate income tax complexity as faced by multinational corporations (MNCs) and compares it to the average of the remaining OECD countries. Building on unique survey data, I find that the Australian tax code is considerably more complex than the...
Persistent link: https://www.econbiz.de/10012153739
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Econometric issues in estimating user cost elasticity
Schaller, Huntley - 2006
The user cost elasticity is a parameter of considerable importance in economics, with implications for the effects of budget deficits, tax-based savings incentives, monetary policy, corporate taxes, and tariffs and quotas on capital goods. This paper analyzes the econometric issues that account...
Persistent link: https://www.econbiz.de/10010293745