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Innovationsverhalten von Unternehmen wird durch Regulierungsindikatoren abgebildet, die in einer schriftlichen Erhebung bei den deutschen …
Persistent link: https://www.econbiz.de/10011621352
The influence of environmental policy on innovative behaviour of companies has so far received little attention in scientific discourse. Based on recent literature, the paper analyses the impact of requirements, levies, permits, liability laws, and the EC-eco- audit regulation with respect to...
Persistent link: https://www.econbiz.de/10011622477
Organisation capital is one of the key intangible assets of firms, driving innovation and firm performance. Measuring … organisation capital primarily by monetary investment but rather through establishing new organisational routines and building up … databases, firm-specific human capital, brand equity), but excluding organisation capital. The residuum of the estimation is …
Persistent link: https://www.econbiz.de/10012215284
This paper addresses the question of how firms react to tax incentives in a formula apportionment (FA) tax regime. Under FA, profits of all consolidated entities of a business group are summed and then allocated according to a formula based on FA factors. We hypothesize that firms may change the...
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deutschen Steuersenkungsmaßnahmen zum 1.1.98 reichen nicht aus, um den Wettbewerbsnachteil deutscher Unternehmen gegenüber … steuerliche Standortattraktivität völlig. So gelingt es bei Neugründung von Unternehmen die Steuerbelastung in Colmar auf bis zu 5 …
Persistent link: https://www.econbiz.de/10013428117
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organisation, they use a special portfolio of information and knowledge transfer strategies that can not simply be transferred to …
Persistent link: https://www.econbiz.de/10013428185