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This report analyses tax incentives for SMEs in 20 EU countries and five non-EU countries between 2009-2013. Its findings and recommendations are based on a review of tax codes, modelling of tax burdens using two different models, a descriptive analysis of company financial ratios, and the...
Persistent link: https://www.econbiz.de/10011390417
currently existing fine level of the EU Guidelines is too low to achieve optimal deterrence. …
Persistent link: https://www.econbiz.de/10010309808
This paper attempts to assess the Europe-wide systemic risk in banking. We employ a bivariate GARCH model to estimate … interdependencies amongst the banking business in Europe and hence for the systemic risk potential. We employ several tests to assess …
Persistent link: https://www.econbiz.de/10010298129
incorporate this increase into their decision making process and thus may commit less crimes, constituting the deterrence effect …. This study analyzes the effects of an increase in the number of on-field college football officials, taking players as … potential criminals and officials as law enforcers. Analyzing a novel play by play dataset from two seasons of college football …
Persistent link: https://www.econbiz.de/10011787302
We investigate financing constraints in a large cross-country data set covering most of the European economy. Firm level investment sensitivity to cash flow is used to identify financing constraints. We find that the sensitivities are significantly positive on average, controlling for country...
Persistent link: https://www.econbiz.de/10011604735
SHARE is an international survey designed to answer the societal challenges that face us due to rapid population ageing. How do we Europeans age? How will we do economically, socially and healthwise? How are these domains interrelated? The authors of this multidisciplinary book have taken a...
Persistent link: https://www.econbiz.de/10011902317
Rising transfer fees in professional football are causing an increasing influence of player transfers on the balance … practice in football fulfils the basic purposes of accounting. At the beginning there is a presentation of the legal framework … to take into account additional football-specific items in addition to the general regulations of the German Commercial …
Persistent link: https://www.econbiz.de/10014528879
an der Champions bzw. Europa League und die Vorjahresplatzierung die Transfermarktaktivität der Vereine. …This study analyzes the transfer activity of the football clubs of the English Premier League, the Spanish Primera … assumption of shrinking revenues for football clubs from sponsoring, matchday revenue, and sale of media rights since the …
Persistent link: https://www.econbiz.de/10012387902
Dieser Beitrag geht der Frage nach, ob es aus ökonomischer Sicht zu rechtfertigen ist, dass in Deutschland der allgemeine Steuerzahler die Kosten für die an Spieltagen im Profifußball anfallenden Polizeieinsätze finanziert. Diese Frage wird zwar in Politik und Öffentlichkeit sowie im...
Persistent link: https://www.econbiz.de/10014503894
There are increasing media reports concerning a planned "Super League" in European foot-ball. The following paper …
Persistent link: https://www.econbiz.de/10012433312