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1534 Ergebnisse, ab 1101
  • Weitere referierte Aufsätze

    Competition Policy in a Concentrated and Globalized Retail Industry

    In: Applied Economics Quarterly 54 (2008), 3, S. 183-202 | Stéphane Caprice, Vanessa von Schlippenbach
  • Diskussionspapiere 829 / 2008

    Effective Profit Taxation and the Elasticity of the Corporate Income Tax Base: Evidence from German Corporate Tax Return Data

    We estimate the elasticity of corporate taxable income with respect to the effective corporate tax rate on the basis of a pseudo-panel constructed from corporate tax return micro data for the period 1998-2001, a period which saw the introduction of a major corporate tax reform in Germany. Endogeneity of the effective tax rate is controlled for by an instrumental variable approach. Our instrument for ...

    2008| Nadja Dwenger, Viktor Steiner
  • Externe Monographien

    Corporate Debt Maturity Choice in Transition Financial Markets

    Jönköping: CESIS, 2008, 36 S.
    (CESIS Electronic Working Paper Series ; 125)
    | Andreas Stephan, Oleksandr Talavera, Andriy Tsapin
  • Diskussionspapiere 765 / 2008

    Die kurzfristigen Steuereffekte der "Thesaurierungsbegünstigung" für Personenunternehmen: eine mikrofundierte Analyse

    With the 2008 reform of business taxation (Unternehmensteuerreform 2008) a preferential treatment of retained earnings for non-incorporated companies was introduced: Earnings may be retained at a preferential tax rate (29.8%) and will be subjected to supplementary tax (26.4%) when they will be withdrawn in the future. By now, studies on this topic have been based on case studies. Our article is based ...

    2008| Michael Broer, Nadja Dwenger
  • Diskussionspapiere 764 / 2008

    Tax Loss Offset Restrictions - Last Resort for the Treasury? An Empirical Evaluation of Tax Loss Offset Restrictions Based on Micro Data

    In Germany, the tax loss carry-forward of corporations significantly increased over the last decade. At the same time only a small percentage of losses have been effectively offset in the following periods. One potential reason for this puzzle is that stricter loss offset restrictions have been introduced in recent years. I use a newly developed micro simulation model for the corporate sector in Germany ...

    2008| Nadja Dwenger
  • Data Documentation 29 / 2008

    Dokumentation des Mikrosimulationsmodells BizTax zur Unternehmensbesteuerung in Deutschland

    2008| Stefan Bach, Hermann Buslei, Nadja Dwenger, Frank Fossen
  • Diskussionspapiere 784 / 2008

    Corporate Debt Maturity Choice in Transition Financial Markets

    This paper investigates the determinants of liability maturity choice in transition markets. We formulate a model of firm value maximization that describes managers' choice of optimal debt structure. The theoretical predictions are tested using a unique panel of 4,300 Ukrainian firms during the period 2000-2005. Our estimates confirm the importance of liquidity, signaling, maturity matching, and agency ...

    2008| Andreas Stephan, Oleksandr Talavera, Andriy Tsapin
  • Referierte Aufsätze Web of Science

    Is Entrepreneurial Success Predictable? An Ex-Ante Analysis of the Character-Based Approach

    This paper empirically analyzes whether the character-based approach, which focuses on the personality structure and the human capital of business founders, allows prediction of entrepreneurial success. A unique data set is used consisting of 414 persons whose personal characteristics were analyzed by different methods, namely an one-day assessment center (AC) and a standardized questionnaire, before ...

    In: Kyklos 61 (2008), 2, S. 189-214 | Marco Caliendo, Alexander S. Kritikos
  • Referierte Aufsätze Web of Science

    Turning Unemployment into Self-Employment: Effectiveness of Two Start-up Programmes

    Turning unemployment into self-employment has become a major focus of German active labour market policy (ALMP) in recent years. If effective, this would not only reduce Germany's persistently high unemployment rate, but also increase its notoriously low self-employment rate. Empirical evidence on the effectiveness of such programmes is scarce. We evaluate the effectiveness of two start-up programmes ...

    In: Oxford Bulletin of Economics and Statistics 70 (2008), 3, S. 347-373 | Hans J. Baumgartner, Marco Caliendo
  • Referierte Aufsätze Web of Science

    Income Taxes and Entrepreneurial Choice: Empirical Evidence from Germany

    Does tax policy affect entrepreneurial choice? We use two tax reforms in Germany as "natural experiments". These reforms reduced the marginal income tax rate for entrepreneurs with income above a certain threshold, with the exception of freelance professionals. The two conditions for belonging to the treatment group allow us to apply a "difference-in-difference-in-difference" identification strategy ...

    In: Empirical Economics 36 (2009), 3, S. 487-513 | Frank M. Fossen, Viktor Steiner
1534 Ergebnisse, ab 1101
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