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Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb
Bauer, André; Schanz, Deborah; Niemann, Rainer; … - 2008
Using a simple model under certainty we show the implications of the new group relief system in Austria effective from … prices concerning incorporations. The results show that the new group relief in Austria does not imply a higher marginal … purchase price for a subsidiary located in Austria by an Austrian investor in comparison to his German competitor. If the …
Persistent link: https://www.econbiz.de/10003872089
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Auswirkungen der deutschen Unternehmensteuerreform 2008 und der österreichischen Gruppenbesteuerung auf den grenzüberschreitenden Unternehmenserwerb
Bauer, André; Niemann, Rainer; Schanz, Deborah - In: Journal of business economics : JBE 79 (2009) 12, pp. 1387-1411
Persistent link: https://www.econbiz.de/10003912638
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Simultane Investitions-, Rechtsform- und Repatriierungsentscheidungen : Auswirkungen von Steuertarifänderungen am Beispiel von Direktinvestitionen in Österreich
Schanz, Sebastian; Schanz, Deborah - In: Die Betriebswirtschaft : DBW 68 (2008) 3, pp. 351-371
Persistent link: https://www.econbiz.de/10003711715
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The effect of relaxation of entry restrictions for large-scale retailers on SME performance : evidence from Japanese retail census
Matsuura, Toshiyuki; Saki, Sugano - 2009
Persistent link: https://www.econbiz.de/10003903653
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Heavyweights - the impact of large businesses on productivity growth
Falck, Oliver (contributor) - 2007
Persistent link: https://www.econbiz.de/10003623797
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The impact of large firms in promoting economic growth, exports, and regional integration : a Chandlerian perspective
Sanidas, Elias - In: The Middle East business and economic review 19 (2007) 2, pp. 61-75
Persistent link: https://www.econbiz.de/10003595712
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The German manufacturing sector is a granular economy
Wagner, Joachim - 2011 - This version: November 4, 2011
Using the approach suggested by Gabaix (Econometrica 2011) this paper demonstrates that idiosyncratic shocks in the largest firms are important for an understanding of aggregate volatility in German manufacturing industries. The implications of this finding for theoretical and empirical research...
Persistent link: https://www.econbiz.de/10009356133
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The granular origins of aggregate fluctuations
Gabaix, Xavier - In: Econometrica : journal of the Econometric Society, an … 79 (2011) 3, pp. 733-772
Persistent link: https://www.econbiz.de/10009267115
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What do performance appraisals do?
Cappelli, Peter; Conyon, Martin J. - 2016
Persistent link: https://www.econbiz.de/10011520474
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The German manufacturing sector is a granular economy
Wagner, Joachim - 2011
Using the approach suggested by Gabaix (Econometrica 2011) this paper demonstrates that idiosyncratic shocks in the largest firms are important for an understanding of aggregate volatility in German manufacturing industries. The implications of this finding for theoretical and empirical research...
Persistent link: https://www.econbiz.de/10009519874