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Referierte Aufsätze Web of Science
Mit der Unternehmensteuerreform 2008 wird es Personenunternehmen ermöglicht, Gewinne, die im Unternehmen verbleiben sollen, ermäßigt zu besteuern. Werden diese ermäßigt versteuerten Gewinne zu einem späteren Zeitpunkt entnommen, erfolgt eine Nachbelastung in Höhe von 25 % zzgl. Solidaritätszuschlag. Einen kurzfristigen steuerlichen Anreiz zur ermäßigt besteuerten Gewinneinbehaltung gibt es somit auf ...
In:
Betriebswirtschaftliche Forschung und Praxis
61 (2009), 4, S. 422-437
| Michael Broer, Nadja Dwenger
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Referierte Aufsätze Web of Science
This article analyzes differences in naming between East and West Germany. After World War II, Germany was split by the allied forces. Two Germanies emerged: the Federal Republic of Germany (FRG) and the German Democratic Republic (GDR). The country's division lasted about forty years (1949-1989), a time span in which vastlydifferent geo-political frameworks - Eastern bloc versus Western bloc - shaped ...
In:
Names: A Journal of Onomastics
57 (2009), 4, S. 208-228
| Denis Huschka, Jürgen Gerhards, Gert G. Wagner
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Referierte Aufsätze Web of Science
We propose a generalized estimating equations (GEE) approach to the estimation of the mean and covariance structure of bivariate time series processes of panel data. The one-step approach allows for mixed continuous and discrete dependent variables. A Monte Carlo Study is presented to compare our particular GEE estimator with more standard GEE-estimators. In the empirical illustration, we apply our ...
In:
AStA Advances in Statistical Analysis
93 (2009), 4, S. 427-447
| Markus Pannenberg, Martin Spieß
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Referierte Aufsätze Web of Science
We examine hysteresis in EU and US unemployment by panel unit root tests. First generation tests indicate that unemployment is stationary. Second generation tests show mixed results. Idiosyncratic components are stationary in the US. A unit root in the US common component depends on the starting point of the sample. While the common component is nonstationary over the whole period, it is mean-reverting ...
In:
Spanish Economic Review
11 (2009), 4, S. 267-276
| Christian Dreger, Hans-Eggert Reimers
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Referierte Aufsätze Web of Science
The ethnosizer, a new measure of the intensity of a person's ethnic identity, is proposed using information on language, culture, societal interaction, history of migration, and ethnic self-identification. A two-dimensional version classifies immigrants into four states: integration, assimilation, separation and marginalization. Results based on the German Socio-economic Panel for 2001 are as follows. ...
In:
Journal of Economic Behavior & Organization
69 (2009), 3, S. 274-287
| Amelie Constant, Liliya Gataullina, Klaus F. Zimmermann
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Referierte Aufsätze Web of Science
The positive association between moderate alcohol consumption and wages is well documented in the economic literature. Positive health effects as well as networking mechanisms serve as explanations for the "alcohol-income puzzle". Using individual-based microdata from the SOEP for 2006, we confirm that this relationship exists for Germany as well. More importantly, we shed light on the alcohol-income ...
In:
Journal of Labor Research
30 (2009), 3, S. 219-244
| Nicolas R. Ziebarth, Markus M. Grabka
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Referierte Aufsätze Web of Science
This article introduces a special issue on the micro-level dynamics of mass violent conflict. While most analyses of conflict typically adopt a regional, national or global perspective, often using country-level data, this special issue takes an explicit micro-level approach, focusing on the behaviour and welfare of individuals, households and groups or communities. At a fundamental level, conflict ...
In:
Journal of Peace Research
46 (2009), 3, S. 307-314
| Philip Verwimp, Patricia Justino, Tilman Brück
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Referierte Aufsätze Web of Science
This article analyzes the effects of household-level activity choices on farm household welfare in a developing country affected by mass violent armed conflict. The study uses household survey data from postwar Nampula and Cabo Delgado provinces in Northern Mozambique capturing many activity choices, including market participation, risk and activity diversification, cotton adoption, and social exchange, ...
In:
Journal of Peace Research
46 (2009), 3, S. 377-397
| Carlos Bozzoli, Tilman Brück
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Referierte Aufsätze Web of Science
This paper compares relative unit labor cost developments ill the countries of the euro area since the beginning of the European Monetary Union (EMU) both with historical developments and with intraregional developments in the United States and Germany Unit labor cost indices for the U.S. states and census regions from 1977 to 1997 as well as for the German Lander from 1970 to 2004 have been constructed. ...
In:
Journal of Post-Keynesian Economics
31 (2009), 3, S. 431-457
| Sebastian Dullien, Ulrich Fritsche
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Referierte Aufsätze Web of Science
In this study we compare the traditional OLS approach applied to the log-linear form of the gravity model with the Poisson Quasi Maximum Likelihood (PQML) estimation procedure applied to the non-linear multiplicative specification of the gravity model. We use the trade flows for all products, for all manufacturing products as well as for manufacturing products broken down by three-digit ISIC Rev.2 ...
In:
Empirical Economics
36 (2009), 3, S. 645-669
| Boriss Siliverstovs, Dieter Schumacher