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An empirical test of the asymmetric models on innovative activity : who invests more into R&D - the incumbent or the challenger?
Czarnitzki, Dirk; Kraft, Kornelius - 2000
The theoretical discussion concerning the question whether the incumbent or the (potential) entrant invests more into R&D has attracted considerable interest. This paper reports the results of an empirical study on this question using data of about 3500 German firms over the years 1992 to 1995....
Persistent link: https://www.econbiz.de/10011444512
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How do tax incentives affect business investment? : evidence from German bonus depreciation
Eichfelder, Sebastian; Schneider, Kerstin - 2018
We analyse how tax incentives in the form of accelerated depreciations ("bonus depreciation") affect business investment. By exploiting exogenous variation in tax regulation of a regional bonus depreciation program in the former East Germany, we identify and quantify the impact from bonus...
Persistent link: https://www.econbiz.de/10011946434
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M&A and the tax benefits of debt-financing
Scheuering, Uwe - 2014
The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. In this paper, I investigate the impact of profit taxation on the financing decision in corporate acquisitions for the first time for a sample of...
Persistent link: https://www.econbiz.de/10010258801
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M&A and the tax benefits of debt financing : conference paper
Scheuering, Uwe - 2013
I analyze the effects of profit taxation on the financing decision of corporate acquisitions. The deductibility of interest expenses from the corporate tax base creates an incentive for acquiring companies to finance a takeover with debt. Regarding the particular decision how to finance the...
Persistent link: https://www.econbiz.de/10010340996
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Fiskalische Kosten einer steuerlichen Förderung von Forschung und Entwicklung in Deutschland : eine empirische Analyse verschiedener Gestaltungsoptionen
Elschner, Christina; Ernst, Christof; Spengel, Christoph - 2010
Fördersätze für KMU und große Unternehmen kann die Aufkommensausfälle wirksam begrenzen. Eine Kappungsgrenze in Höhe eines …
Persistent link: https://www.econbiz.de/10003951045
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Innovationsanreize in einem strukturellen Oligopolmodell
Harhoff, Dietmar - 1997 - Revidiert: Februar 1997
The paper develops an oligopoly model of innovation and applies it to data from the Mannheim Innovation Panel. The … complexity, etc. are important determinants of overall innovation expenditures, but not for R&D specifically. If legal protection … affect the innovation activity of the firm. Specification tests derived from the theoretical model do not lead to a rejection …
Persistent link: https://www.econbiz.de/10011440888
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Tax Revenue Losses Through Cross-Border Loss Offset : An Insurmountable Hurdle for Formula Apportionment?
Mardan, Mohammed - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10012960117
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Tax revenue losses through cross-border loss offset : an insurmountable hurdle for formula apportionment?
Mardan, Mohammed; Stimmelmayr, Michael - 2017
This paper analyzes the relevance of firm losses for tax revenues and welfare when switching from separate accounting to a system of tax base consolidation with formula apportionment. We find that a system change unambiguously decreases tax revenues in the short run, in which neither firms nor...
Persistent link: https://www.econbiz.de/10011611957
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Horizontal and vertical R&D cooperation
Inkmann, Joachim - 2000
This paper introduces a second, vertically related industry into the usual one-industry oligopoly framework of cooperative R&D investment between firms operating on the same product market. R&D efforts are affected by intra- and inter-industry R&D spillovers. Horizontal and vertical R&D...
Persistent link: https://www.econbiz.de/10011545122
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Innovation Dynamics and Endogenous Market Structure Econometric Results from Aggregated Survey Data
Gottschalk, Sandra; Janz, Norbert - 2013
This paper examines empirically the relationship between innovation and market structure within a simultaneous … concentration. In contrast, competition enforces innovation, i.e. sales concentration has a negative impact on R&D …
Persistent link: https://www.econbiz.de/10014109094