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This paper analyzes the effect of the business cycle on the regulatory capital buffer of German savings and cooperative banks in the period 19932003. The capital buffer is found to fluctuate anticyclically over the business cycle. The fluctuation is stronger for savings banks than for...
Persistent link: https://www.econbiz.de/10003079212
This paper analyzes the effect of the business cycle on the regulatory capital buffer of German savings and cooperative banks in the period 1993-2003. The capital buffer is found to fluctuate anticyclically over the business cycle. The fluctuation is stronger for savings banks than for...
Persistent link: https://www.econbiz.de/10012989323
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We analyze the compliance costs of individual taxpyers resulting from the German income tax. using survey data that has been raised between December 2008 and April 2009, we find evidence for a considerably higher cost burden of self-employed taxpaxers. Taxable income and the demand for external...
Persistent link: https://www.econbiz.de/10009008047
Unternehmen in Deutschland sind zu zahlreichen bürokratischen Meldungen verpflichtet. Die Kosten, die mittelständischen …. Für 20 von insgesamt 360 verschiedenen gesetzlichen Meldepflichten von Unternehmen in Deutschland wurden die … Anmeldung neuer Mitarbeiter für alle Unternehmen in Deutschland auf insgesamt mehr als 39 Mio. € belaufen. Die monatliche …
Persistent link: https://www.econbiz.de/10009375948