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Wealth tax as alternative minimum tax? : The impact of a wealth tax on business structure and strategy
Sureth, Caren (contributor); Maiterth, Ralf (contributor) - 2005
An alternative minimum tax (AMT) is often regarded as desirable. We analyze a wealth tax at corporate and personal level that is designed as an AMT as proposed by the German Green Party. This wealth tax is imputable to profit taxes and is hence intended to prevent multiple (multistage) taxation....
Persistent link: https://www.econbiz.de/10003276577
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Incorporation and taxation : theory and firm-level evidence
Egger, Peter; Keuschnigg, Christian; Winner, Hannes - 2009
This paper provides a theory and firm-level evidence on the incorporation decision of entrepreneurs in a model of taxes and corporate governance. The theory explains how the incorporation decision of entrepreneurs is driven by taxation (corporate and personal income taxes), corporate...
Persistent link: https://www.econbiz.de/10003854414
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Should tax policy favor high- or low-productivity firms?
Langenmayr, Dominika; Haufler, Andreas; Bauer, Christian - 2012
Heterogeneous firm productivity seems to provide an argument for governments to pursue 'pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective tax...
Persistent link: https://www.econbiz.de/10009720585
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Should tax policy favor high- or low-productivity firms?
Langenmayr, Dominika; Haufler, Andreas; Bauer, … - 2012
Heterogeneous firm productivity seems to provide an argument for governments to pursue 'pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective tax...
Persistent link: https://www.econbiz.de/10009687201
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Should tax policy favor high- or lowproductivity firms?
Langenmayr, Dominika; Haufler, Andreas; Bauer, Christian - 2012
Heterogeneous firm productivity seems to provide an argument for governments to pursue 'pick-the-winner' strategies by subsidizing highly productive firms more, or taxing them less, than their less productive counterparts. We appraise this argument by studying the optimal choice of effective tax...
Persistent link: https://www.econbiz.de/10009686674
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Steuer- und Ausgabenpolitik in Deutschland
Boss, Alfred - 2000
Der Kurs der Finanzpolitik in Deutschland hat sich im Verlauf des Jahres 1999 geändert. Ausgabenkürzungen wurden durchgesetzt, deutliche Steuersenkungen sind geplant. Die Finanzpolitik fördert das Wachstum der Wirtschaft. Allerdings sind die Steuersenkungen bei weitem nicht so groß wie oft...
Persistent link: https://www.econbiz.de/10011495297
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Corporate Social Responsibility : Einbettung des Unternehmens in das Wirtschaftssystem
Falck, Oliver; Heblich, Stephan - 2006
Wirtschaftssystem. CSR wird dabei als freiwilliges Engagement der Unternehmen verstanden, das dazu beiträgt, etwaige Lücken zwischen … Globalisierung verlieren nationale Institutionen für Unternehmen zunehmend an Bedeutung. In Ermangelung einer global governance, die … einen weltweit verbindlichen institutionellen Rahmen verpflichtend einzuführen und durchzusetzen vermag, können Unternehmen …
Persistent link: https://www.econbiz.de/10009424459
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Corporate social responsibility : Einbettung des Unternehmens in das Wirtschaftssystem
Falck, Oliver; Heblich, Stephan - 2006
Persistent link: https://www.econbiz.de/10003292832
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Laudatio zum Max-Weber-Preis 2016 für Janaina Drummond Nauck
Pies, Ingo - 2016
Arbeit trägt den Titel: "Das Gewinnparadox in der Unternehmensethik: Eine spieltheoretische Analyse". … Unternehmensethik: Eine spieltheoretische Analyse". ("The profit paradox in Business Ethics: A game-theoretic analysis"). …
Persistent link: https://www.econbiz.de/10011755044