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Antecedents to cognitive business model evaluation: a dynamic managerial capabilities perspective

Heubeck, Tim; Meckl, Reinhard - In: Review of Managerial Science 16 (2021) 8, pp. 2441-2466

The increasing misalignment between the technological and economic domains in today's digitalized global economy puts managers under constant pressure to redesign firms' business models. Business model innovation has thus become a critical managerial challenge to develop and sustain competitive...

Persistent link: https://www.econbiz.de/10014501891

R&D: EU´s Progress Towards Europe 2020 Strategy

Chung, Daniel - In: CESifo DICE Report 13 (2015) 3, pp. 72-74

Persistent link: https://www.econbiz.de/10011696934

The effects of R&D intensity and tax incentives on firms growth of PIGS countries

Šeligová, Markéta - In: European Financial and Accounting Journal 11 (2016) 2, pp. 53-67

Persistent link: https://www.econbiz.de/10011937448

Germany's fiscal policy stance

Siebert, Horst - 2004

This paper analyzes Germany's fiscal policy position. Half of GDP passes through the hands of government, a high debt to GDP ratio limits the maneuvering, and the revenue sharing mechanism prevents a competitive federalism. Most importantly for the future, the federal finance minister has to...

Persistent link: https://www.econbiz.de/10010265427

Taxes and benefits: two distinct options to cheat on the state?

Halla, Martin; Schneider, Friedrich G. - 2008

While there is an extensive literature on tax evasion a further aspect of cheating on the state, namely benefit fraud, has gained relatively modest attention in the economic literature. This paper seeks to fill this gap. We explore differences between benefit fraud and tax evasion due to...

Persistent link: https://www.econbiz.de/10010268927

Optimal tax mix in a two-sector growth model with transitional dynamics

Davies, James B.; Zhang, Jie; Zeng, Jinli - 2000

subsidies, consumption taxes do better than uniform income taxes, but can be improved on locally via positive taxation of … physical capital income and a negative tax on labor income. With subsidies the first best can be achieved in a system where: (i …

Persistent link: https://www.econbiz.de/10010291989

Taxes and Benefits: Two Distinct Options to Cheat on the State?

Halla, Martin; Schneider, Friedrich G. - 2005

’s decision on claiming unjustified subsidies (e. g. by underreporting income) exists so far. Employing Austrian survey data we … show that the basic attitude towards avoiding taxes (tax morale) and claiming unjustified subsidies (benefit morale) have … economic approach, by alternative theories or simply by more opportunities to cheat on the state by unjustified subsidies in …

Persistent link: https://www.econbiz.de/10010294580

Government R&D Subsidies as a Signal for Private Investors

Kleer, Robin - 2008

Government subsidies for R&D are intended to promote projects with high returns to society but too little private …

Persistent link: https://www.econbiz.de/10010294659

The costs of VAT: A review of the literature

Barbone, Luca; Bird, Richard M.; Vázquez Caro, Jaime - 2012

This paper reviews the published literature on the definition and measurement of the administrative and compliance costs of taxation, with special reference to VAT (including evasion and fraud) in the European Union.

Persistent link: https://www.econbiz.de/10010326601

A Guide to the Political Economy of Reforming Energy Subsidies

Commander, Simon - 2012

Energy subsidies are used widely. Although adverse from an efficiency perspective, subsidies confer private benefits on … overcoming the barriers to reform. The starting point is to look at the motives lying behind the adoption of energy subsidies … then looks at the characteristics of countries that use energy subsidies. Countries with weak institutions - often non …

Persistent link: https://www.econbiz.de/10010331438