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Year of publication
Subject
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Betriebsvermögen 482 Corporate assets 482 Deutschland 175 Germany 170 Theorie 74 Theory 74 Accounting valuation 66 Bilanzielle Bewertung 66 Erbschaftsteuer 46 IFRS 46 Inheritance tax 44 tangible assets 38 United States 34 USA 33 Steuerreform 30 Tax reform 29 Balancing accounts 27 Bilanzierung 27 Intangible assets 22 Austria 21 Steuerbilanz 21 Österreich 21 Einkommensteuer 20 Income tax 20 Immaterielle Werte 19 Steuerrecht 18 Welt 18 World 18 Bilanzrecht 17 Portfolio selection 17 Portfolio-Management 17 Steuervergünstigung 17 Succession planning 17 Tax accounting 17 Unternehmensnachfolge 17 Accounting law 16 Tax incentive 16 Bilanz 15 Estimation 15 Immobilien 15
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Online availability
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Free 105 Undetermined 44 CC license 2
Type of publication
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Article 291 Book / Working Paper 241 Journal 7
Type of publication (narrower categories)
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Article in journal 195 Aufsatz in Zeitschrift 195 Graue Literatur 93 Non-commercial literature 93 Working Paper 61 Arbeitspapier 59 Aufsatz im Buch 58 Book section 58 Hochschulschrift 58 Thesis 46 Bibliografie enthalten 16 Bibliography included 16 Collection of articles of several authors 10 Sammelwerk 10 Amtsdruckschrift 9 Government document 9 Lehrbuch 8 Textbook 8 Statistik 7 Advisory report 5 Aufsatzsammlung 5 Gutachten 5 No longer published / No longer aquired 5 Statistics 5 Ratgeber 4 Reprint 4 Guidebook 3 Collection of articles written by one author 2 Conference proceedings 2 Handbook 2 Handbuch 2 Konferenzschrift 2 Sammlung 2 research-article 2 Accompanied by computer file 1 Amtliche Publikation 1 Article 1 Aufgabensammlung 1 Beispielsammlung 1 Business report 1
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Language
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German 238 English 237 Undetermined 25 Polish 10 Hungarian 8 Croatian 5 Romanian 4 French 3 Italian 2 Dutch 2 Russian 2 Czech 1 Spanish 1 Serbian 1 Turkish 1
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Author
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Klemm, Alexander 7 Joulfaian, David 6 Küting, Karlheinz 6 Rosen, Harvey S. 6 Ellul, Andrew 5 Holtz-Eakin, Douglas 5 Jotikasthira, Chotibhak 5 Lieser, Karsten 5 Lundblad, Christian 5 Raff, Horst 5 Ryan, Michael 5 Scheffler, Wolfram 5 Stähler, Frank 5 Vinski, Ivo 5 Wang, Yihui 5 Campello, Murillo 4 Cool, Karel O. 4 Dierickx, Ingemar 4 Gemeinhardt, Gereon 4 González, Felipe 4 Groh, Alexander Peter 4 Marshall, Guillermo 4 Naidu, Suresh 4 Rohde, Andreas 4 Almeida, Heitor 3 Bednarek, Peter 3 Bertl, Romuald 3 Culp, Christopher L. 3 Hebous, Shafik 3 Herzig, Norbert 3 Kostarakos, Ilias 3 Ma, Chang 3 McQuinn, Kieran 3 Müller, Stefan 3 Nozawa, Yoshio 3 Rebucci, Alessandro 3 Rott, Nándor 3 Thomsen, Iris 3 Varthalitis, Petros 3 Veronesi, Pietro 3
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Institution
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National Bureau of Economic Research 4 Erich Schmidt Verlag 2 Stiftung Familienunternehmen 2 Verlag Dr. Kovač 2 Bauakademie der Deutschen Demokratischen Republik 1 Berlin 1 Bundesanzeiger Verlag 1 Christian-Albrechts-Universität zu Kiel 1 Christian-Albrechts-Universität zu Kiel / Institut für Weltwirtschaft 1 Deutschland / Bundesministerium der Finanzen 1 Deutschland / Bundesministerium der Finanzen / Wissenschaftlicher Beirat 1 Deutschland / Statistisches Bundesamt 1 Devlet İstatistik Enstitüsü 1 DiHK-Service GmbH Publikationen Service 1 EMF-Konferenz für Familienunternehmen <4., 2011, Berlin> 1 Fair Wealth Project Group. 1 Friedrich-Schiller-Universität Jena 1 Fu dan da xue / School of Management / Fair Wealth Project Group 1 Goethe-Universität Frankfurt am Main 1 Haufe-Lexware GmbH & Co. KG 1 Helmut-Schmidt-Universität/Universität der Bundeswehr Hamburg 1 IDW-Verlag 1 Ifo Institut 1 Institut der Wirtschaftsprüfer in Deutschland 1 Institut national de la statistique et des études économiques <Frankreich> / Direction des études et synthèses économiques 1 Institute of Economics, Russian Academy of Sciences (RAS) 1 Martin-Luther-Universität Halle-Wittenberg 1 National Sample Survey Organisation 1 Nomos Verlagsgesellschaft 1 P+P, Pöllath + Partners 1 RWI - Leibniz-Institut für Wirtschaftsforschung 1 Richard Boorberg Verlag 1 Savezni Zavod za Statistiku <Belgrad> 1 Schleswig-Holstein / Statistisches Landesamt 1 Soni-KK 1 Springer Fachmedien Wiesbaden 1 Universitatea din Timişoara / Facultatea de Ştiinţe Economice 1 Uniwersytet Ekonomiczny w Poznaniu 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 Österreich 1
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Published in...
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Der Betrieb 13 KoR : internationale und kapitalmarktorientierte Rechnungslegung ; IFRS 12 Steuern und Bilanzen : STuB ; Zeitschrift für das Steuerrecht und die Rechnungslegung der Unternehmen 10 Working paper / National Bureau of Economic Research, Inc. 8 Betriebs-Berater : BB 6 Betriebswirtschaftliche Forschung und Praxis : BFuP 5 Discussion paper / Centre for Economic Policy Research 5 Ekonomski pregled 4 NBER working paper series 4 WPg : Kompetenz schafft Vertrauen 4 Bilanz + Buchhaltung : die Zeitschrift für Rechnungswesen und Steuern 3 Discussion paper / Tinbergen Institute 3 Discussion papers / CEPR 3 Journal of financial and quantitative analysis : JFQA 3 Journal of financial economics 3 Közgazdasági szemle : a magyar Tudományos Akadémia Közgazdaságtudományi Bizottságának folyóirata 3 RWZ aktuell : Recht & Rechnungswesen 3 Schriftenreihe Steuerrecht in Forschung und Praxis 3 Schäffers Grundriß des Rechts und der Wirtschaft 3 Steuerwissenschaften und betriebliches Rechnungswesen : Strukturen, Prinzipien, Neuerungen ; Festschrift für Herbert Kofler zum 60. Geburtstag 3 StuB 3 The American economic review 3 The journal of finance : the journal of the American Finance Association 3 UTB / Wirtschaftswissenschaften, Rechtswissenschaft 3 Annals of University of Craiova - Economic Sciences Series 2 Betriebswirtschaftliche Studien, Rechnungs- und Finanzwesen, Organisation und Institution 2 Bilanzbuchhalter und Controller : BC ; Fachzeitschrift für Führungskräfte im Finanz- und Rechnungswesen und Controlling ; Organ des Bundesverbandes der Bilanzbuchhalter und Controller e.V., BVBB 2 Bochumer juristische Studien 2 CESifo Working Paper Series 2 CESifo working papers 2 Das neue deutsche Bilanzrecht : Handbuch für den Übergang auf die Rechnungslegung nach dem Bilanzrechtsmodernisierungsgesetz (BilMoG) 2 Forschungsreihe Rechnungslegung und Steuern 2 IMF working paper 2 IMF working papers 2 IMK policy brief 2 IRZ : Zeitschrift für internationale Rechnungslegung 2 Institut Finanzen und Steuern 2 Institut Finanzen und Steuern : ifst 2 Journal of business venturing 2 Journal of economic theory 2
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Source
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ECONIS (ZBW) 499 RePEc 28 BASE 5 EconStor 5 Other ZBW resources 2
Showing 1 - 50 of 539
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Investment-cash flow sensitivity : evidence from investment in identifiable intangible and tangible assets activities
Adu-Ameyaw, Emmanuel; Danso, Albert; Uddin, Moshfique; … - In: International journal of finance & economics : IJFE 29 (2024) 2, pp. 1179-1204
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Tangible, intangible assets and labour productivity growth
Castelli, Chiara; Comincioli, Nicola; Ferrante, Chiara; … - In: Journal of economic studies 51 (2024) 9, pp. 272-289
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015198633
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Tangible, intangible assets and labour productivity growth
Castelli, Chiara; Comincioli, Nicola; Ferrante, Chiara; … - In: Journal of Economic Studies 51 (2024) 9, pp. 272-289
Purpose The aim of this study is to investigate the contribution of tangible and intangible investments in driving labour productivity growth in the European Union over the period 2000–2017 and their role in the short and medium run. Additionally, heterogeneity across countries is accounted...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015350140
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Right-of-Use Assets
Nissim, Doron - 2023
Accounting Standard Codification (ASC) Topic 842, which is effective since 2019, requires balance sheet recognition of operating lease obligations and right-of-use (ROU) assets. For many firms, the implementation of this standard resulted in a large increase in reported operating assets, thus...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014359150
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A configuration analysis of the driving path of corporate physical investments : necessary condition analysis and qualitative comparative analysis based on fuzzy sets
Zhao, Hongyan - In: Managerial and decision economics : MDE ; the … 46 (2025) 1, pp. 681-697
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Is Ireland the most intangible intensive economy in Europe? : a growth accounting perspective
Kostarakos, Ilias; McQuinn, Kieran; Varthalitis, Petros - 2022
Assessing the contribution of intangible investment to growth is a challenging and complex task for any country. However, it has become increasingly difficult to determine both the exact magnitude of economic performance and its composition in the case of the Irish economy. This is mainly due to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012814931
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Global wealth chains : asset strategies in the world economy
Seabrooke, Leonard (ed.); Wigan, Duncan (ed.) - 2022
The world economy operates around the production of value and the creation and protection of wealth. Firms and other actors use global value chains to make the most for the least cost, ideally also contributing to economic development. Firms and professionals use global wealth chains to create...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015200728
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Finanzierung einer kapitalgedeckten Altersgrundsicherung über die Erbschaftsteuer
Löhr, Dirk - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 102 (2022) 8, pp. 635-641
Die umlagefinanzierte gesetzliche Rentenversicherung kann angesichts der demografischen Entwicklung eine auskömmliche Versorgung im Alter bald nicht mehr sichern. Indem die Bürger:innen über eine kapitalgedeckte Alterssicherung am Unternehmensvermögen mittelbar beteiligt werden, könnte die...
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Is Ireland the Most Intangible Intensive Economy in Europe? A Growth Accounting Perspective
Kostarakos, Ilias; McQuinn, Kieran; Varthalitis, Petros - 2022
Assessing the contribution of intangible investment to growth is a challenging and complex task for any country. However, it has become increasingly difficult to determine both the exact magnitude of economic performance and its composition in the case of the Irish economy. This is mainly due to...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013308234
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The effect of an allowance for corporate equity on capital structure : evidence from Austria
Petutschnig, Matthias; Rünger, Silke - In: Public finance review : PFR 50 (2022) 5, pp. 597-642
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The role of assets components in firm valuation
Kwon, Gee Jung - In: Afro-Asian Journal of Finance and Accounting : AAJFA 12 (2022) 6, pp. 730-760
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Betriebliche Zuordnung von Kapitalgesellschaftsanteilen im deutschen nationalen und internationalen Ertragsteuerrecht
Ungemach, Markus - 2024
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Information Asset Management : Why You Must Manage Your Data, Information and Knowledge the Way You Manage Your Money
Price, James - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014515276
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Is Ireland the most intangible intensive economy in Europe? : a growth accounting perspective
Kostarakos, Ilias; McQuinn, Kieran; Varthalitis, Petros - In: Review of income and wealth 70 (2024) 2, pp. 370-394
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Das vereinfachte Ertragswertverfahren und der bewertungsrechtliche Substanzwert : Anwendung, Wertermittlung, erbschaftsteuerliche Auswirkungen und Betriebsprüfung
Kowanda, Markus - 2024 - 2., völlig neubearbeitete Auflage
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536532
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Asset-based microfinance for microenterprises : evidence from Pakistan
Bari, Faisal; Malik, Kashif Zaheer; Meki, Muhammad; … - In: American economic review 114 (2024) 2, pp. 534-574
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Global supply chains, value added and production intensity: Case semiconductors
Holmström, Harald; Kenney, Martin; Seppäläinen, Timo O. - 2021
Semiconductor chips and their production are foundational for future innovation, future developments of digitalization, and economic prosperity. However, the role of production when discussing who is creating and capturing value across different industrial supply chains has often been...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012939219
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Sticking it Out : Entrepreneurial Survival and Liquidity Constraints
Holtz-Eakin, Douglas; Joulfaian, David; Rosen, Harvey S. - 2021
This paper analyzes the role of liquidity constraints in the formation of new entrepreneurial enterprises. The basic empirical strategy is to determine whether an individual's wealth affects the probability of becoming an entrepreneur, and the conditional amounts of depreciable assets, ceteris...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013233450
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Global supply chains, value added and production intensity : case semiconductors
Holmström, Harald; Kenney, Martin; Seppäläinen, Timo O. - 2021
Semiconductor chips and their production are foundational for future innovation, future developments of digitalization, and economic prosperity. However, the role of production when discussing who is creating and capturing value across different industrial supply chains has often been...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012664878
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Die Rolle der Betriebsvermögen in der Vermögensverteilung
Demary, Markus; Hentze, Tobias; Kauder, Björn; … - 2021
Große Vermögen sind stärker betrieblich gebunden als dies amtliche Statistiken und Erhebungen ausweisen. Das geht aus einer Studie der Stiftung Familienunternehmen hervor, die vom Institut der deutschen Wirtschaft (IW) erstellt worden ist. Die Forscher entwickelten einen Ansatz, um das...
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Intellectual capital before and during COVID-19 in the hotel industry: the moderating role of tangible assets
Ognjanovic, Jasmina; Dzenopoljac, Vladimir; Cavagnetto, … - In: Journal of Hospitality and Tourism Insights 6 (2023) 5, pp. 2484-2505
Purpose The study aims to assess the relative impact of intellectual capital (IC) as opposed to tangible assets on profitability and employee performance in hotels in Serbia before and during the coronavirus disease 2019 (COVID-19) pandemic. Design/methodology/approach The current study was...
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Market perceptions of fair value reporting for tangible assets
Conaway, Jenelle K.; Liang, Lihong; Riedl, Edward J. - In: Journal of accounting, auditing & finance : JAAF 38 (2023) 4, pp. 908-933
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Can ‘new’ infrastructure become an engine of growth for the Chinese economy?
Meng, Jiaying; Zhu, Yite; Han, Yang - In: Journal of Chinese economic and business studies 21 (2023) 3, pp. 341-362
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Schwierige Geschäftsvorfälle richtig buchen
Thomsen, Iris; Zöllner, Nikolaus - 2023 - 16. überarbeitete Auflage
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Intellectual capital before and during COVID-19 in the hotel industry : the moderating role of tangible assets
Ognjanovic, Jasmina; Dzenopoljac, Vladimir; Cavagnetto, … - In: Journal of hospitality and tourism insights 6 (2023) 5, pp. 2484-2505
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Schwierige Geschäftsvorfälle richtig buchen
Thomsen, Iris; Zöllner, Nikolaus - 2023 - 16. überarbeitete Auflage
Buchungsfälle sind immer nur dann schwierig, wenn sie selten vorkommen oder noch nicht vorgekommen sind. In der Neuauflage unseres Bestsellers "Schwierige Geschäftsvorfälle richtig buchen" zeigen Ihnen die Autor:innen nicht nur die Buchungen, sondern auch immer die Auswirkungen in der Bilanz...
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Liquidity creation, investment, and growth
Beck, Thorsten; Döttling, Robin; Lambert, Thomas; … - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012314493
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Reaching informed decisions : corporate governance, knowledge asymmetry and intellectual capital influences in the international and Romanian business environment, before and after the financial crisis
Popescu, Cristina Raluca; Dumitescu, Mihail - In: Journal of economics studies and research : JESR 2020 (2020), pp. 1-27
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Capital flows, real estate, and local cycles: Evidence from German cities, banks, and firms
Bednarek, Peter; te Kaat, Daniel Marcel; Ma, Chang; … - 2019
Capital flows and real estate are pro-cyclical, and real estate has a substantial weight in economies' income and wealth. In this paper, we study the role of real estate markets in the transmission of bank flow shocks to output growth across German cities. The empirical analysis relies on a new...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012143511
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REFLECTIONS ON RISKS IN FIXED ASSETS AUDIT
Popovici, Mihai - 2019
In their audit mission, the auditor can not guarantee that their opinion is absolutely objective, there always exists a certain risk. In this article, the author proposes some solutions and indices about the risks of tangible assets audit. There have been studied several aspects regarding the...
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A Destination-Based Allowance for Corporate Equity
Hebous, Shafik - 2019
Following renewed academic and policy interest in the destination-based principle for taxing profits—particularly through a destination-based cash flow tax (DBCFT)—this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012892223
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Erbschaftsteuerreform : Auswirkungen steuerlicher Befreiungen
Best, Stefan - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 99 (2019) 11, pp. 769-776
Im Rahmen der Erbschaftsteuerreform 2016 hat der Gesetzgeber umstrittene Steuerbegünstigungen für den Erwerb betrieblichen Vermögens nur leicht modifiziert und sogar neue Begünstigungen geschaffen. Die unerwünschten Konsequenzen dieser Politik, nämlich die erhebliche Ungleichbehandlung der...
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Auswahlprozess für eine Abwicklungsform bei Neubauten durch Non-Property Companies : eine empirische Studie zu den Entscheidungskriterien und deren Gewichtung bei deutschen Unternehmen
Dörr, Anne; Pfnür, Andreas - 2019
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Capital flows, real estate, and local cycles : evidence from German cities, banks, and firms
Bednarek, Peter; Kaat, Daniel Marcel te; Ma, Chang; … - 2019
Capital flows and real estate are pro-cyclical, and real estate has a substantial weight in economies' income and wealth. In this paper, we study the role of real estate markets in the transmission of bank flow shocks to output growth across German cities. The empirical analysis relies on a new...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012137065
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REFLECTIONS ON RISKS IN FIXED ASSETS AUDIT
Popovici, Mihai - 2019
In their audit mission, the auditor can not guarantee that their opinion is absolutely objective, there always exists a certain risk. In this article, the author proposes some solutions and indices about the risks of tangible assets audit. There have been studied several aspects regarding the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015336403
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Vermögensverschiebungen und Mechanismen zum Vermögensschutz bei Verschmelzungen und Kapitalmaßnahmen in einer mittelständischen GmbH
Plewa, Paul - 2022
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The return of the state and why it is essential for our health, wealth and happiness
Garrard, Graeme - 2022
For decades now wealth and power have been shifting from states to markets. This experiment has been a failure for all but a privileged few. But this trend is beginning to reverse, accelerated by the COVID-19 pandemic, which has seen the state play the most direct and positive role in citizens'...
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Knowledge creation process within high-tech SMEs in a context of industrial clusters : a cross-national comparison
Ferasso, Marcos; Sulich, Adam; Sztando, Andrzej - In: International journal of entrepreneurship and … 26 (2022) 5/6, pp. 287-317
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Global wealth chains : asset strategies in the world economy
Seabrooke, Leonard (ed.); Wigan, Duncan (ed.) - 2022
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Dochody a aktywa w gospodarstwach rolnych w Polsce na tle krajów Unii Europejskiej
Grzelak, Aleksander - Uniwersytet Ekonomiczny w Poznaniu - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013342156
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FAIR VALUE VERSUS HISTORIC COST: ADVANTAGES AND DISADVANTAGES
Socoliuc, Marian - 2018
For any Romanian specialist who is in a high stage regarding the perception and understanding of international accounting standards, it is quite easy to realize that at their basis are two important categories of principles: the principles of recognition and the principles of measurement....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011861333
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A Destination-Based Allowance for Corporate Equity
Hebous, Shafik - 2018
Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012906879
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A destination-based allowance for corporate equity
Hebous, Shafik; Klemm, Alexander - 2018
Following renewed academic and policy interest in the destination-based principle for taxing profits-particularly through a destination-based cash flow tax (DBCFT)-this paper studies other forms of efficient destination-based taxes. Specifically, it analyzes the Destination-Based Allowance for...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011932507
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Equity Financing Restrictions and the Asset Growth Effect : International vs. Asian Evidence
Huang, Alan Guoming - 2018
This paper investigates the driver of asset growth to explain the cross-country variation of the asset growth effect. We find that institutional restrictions on equity financing constrain firms' abilities to grow assets, and the degree of such restrictions is associated with the observed...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012936111
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FAIR VALUE VERSUS HISTORIC COST: ADVANTAGES AND DISADVANTAGES
Socoliuc, Marian - 2018
For any Romanian specialist who is in a high stage regarding the perception and understanding of international accounting standards, it is quite easy to realize that at their basis are two important categories of principles: the principles of recognition and the principles of measurement....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015336063
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Fair wealth annual report ...
Fu dan da xue / School of Management / Fair Wealth … - [Shanghai] : Fudan University Press - 2nd (2019) [?] ; damit Erscheinen eingestellt
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Fair Wealth Annual Report 2019
Fair Wealth Project Group. - 2021 - 1st ed. 2021.
Chapter 1: Introduction of Fair Wealth -- Chapter 2: The Annual Theme of Fair Wealth -- Chapter 3: Results of Fair Wealth Evaluation -- Chapter 4: Analyses of Fair Wealth Evaluation Results -- Chapter 5: Other Projects of Fair Wealth -- Chapter 6: Fair Wealth Theory and Methodology -- Chapter 7:...
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Asset-based microfinance for microenterprises : evidence from Pakistan
Bari, Faisal; Malik, Kashif Zaheer; Meki, Muhammad; … - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012433626
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Mitigating downside risk of portfolio diversification : wine versus other tangible assets
Masset, Philippe; Maurer, Frantz - In: Economic modelling 102 (2021), pp. 1-12
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012797330
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Intangible capital and measured productivity
McGrattan, Ellen R. - 2017
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