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German hospitals receive subsidies for investment costs by federal states. Theoretically, these subsidies have to cover … higher levels of subsidies compared to for-profit hospitals. In this study, I examine the sources of this disparity by … decomposing the differential in a so-called facilitation ratio, i.e. the ratio of subsidies to tangible fixed assets, revealing to …
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In recent years, many states and local authorities have revoked the tax exemptions for several nonprofit hospitals. In this study we examine whether hospital-specific and governmental revenue-need characteristics, organized by four underlying constructs, affect state and local tax authorities'...
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German hospitals receive subsidies for investment costs by federal states. Theoretically, these subsidies have to cover … higher levels of subsidies compared to for-profit hospitals. In this study, I examine the sources of this disparity by … decomposing the differential in a so-called facilitation ratio, i.e. the ratio of subsidies to tangible fixed assets, revealing to …
Persistent link: https://www.econbiz.de/10014138010
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