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  • Search: subject_exact:"Bürokratiekosten"
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Year of publication
Subjects
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Befolgungskosten 584 Compliance costs 583 Deutschland 142 Germany 141 USA 90 United States 90 Theorie 76 Theory 76 Regulierung 62 Regulation 60 Bürokratie 54 Bureaucracy 52 KMU 52 SME 52 EU countries 49 EU-Staaten 49 Welt 42 World 42 Besteuerungsverfahren 35 Taxation procedure 35 Einkommensteuer 29 Gesetzgebung 29 Income tax 29 Legislation 28 Großbritannien 27 United Kingdom 27 Business start-up 25 Environmental policy 25 Umweltpolitik 25 Unternehmensgründung 25 Australia 24 Australien 24 Legal compliance 24 Normbefolgung 24 Unternehmensbesteuerung 24 Corporate taxation 23 Verwaltungskosten 22 Unternehmen 21 Austria 19 Impact assessment 19
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Online availability
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Free 98 Undetermined 8
Type of publication
All
Article 332 Book / Working Paper 251 Journal 1
Type of publication (narrower categories)
All
Article in journal 273 Aufsatz in Zeitschriften 273 Graue Literatur 192 Non-commercial literature 192 Arbeitspapier 115 Working Paper 115 Article in book 59 Aufsatz im Buch 59 Collection of articles of several authors 23 Sammelwerk 23 Dissertation 22 Thesis 22 Hochschulschrift 20 Amtsdruckschrift 18 Government document 18 Advisory report 10 Gutachten 10 Congress report 8 Kongress 8 Kongressschrift 8 Bibliographie enthalten 4 Bibliography included 4 Aufsatzsammlung 3 Case study 3 Fallstudie 3 Bericht 2 Collection of articles written by one author 2 Konferenzschrift 2 Sammlung 2 Survey 2 Übersichtsarbeit 2 Abstract 1 Commentary 1 Kommentar 1 Mehrbändiges Werk 1 Multi-volume publication 1 Reprint 1 Statistics 1 Statistik 1
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Language
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English 366 German 202 French 7 Croatian 4 Russian 4 Italian 3 Spanish 3 Bulgarian 1 Dutch 1 Swedish 1 Undetermined 1
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Persons
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Eichfelder, Sebastian 13 Pope, Jeffrey I. 12 Dulleck, Uwe 8 Frijters, Paul 8 Kegels, Chantal 8 Winter-Ebmer, Rudolf 8 Becker, Marco 6 Djankov, Simeon 6 Holz, Michael 6 Klun, Maja 6 Shleifer, Andrei 6 Strömbäck, Elon 6 Bratić, Vjekoslav 5 La Porta, Rafael 5 Levinson, Arik 5 Lundberg, Sofia 5 López de Silanes, Florencio 5 Marklund, Per-Olov 5 Vaillancourt, François 5 Verwaal, Ernst 5 Blumenthal, Marsha A. 4 Chittenden, Francis 4 Cnossen, Sijbren 4 Elliehausen, Gregory E. 4 Fayle, Richard D. 4 Holzer, Kateryna 4 Ishikawa, Jota 4 Kaufmann, Daniel 4 Okubo, Toshihiro 4 Schenkel, Andreas 4 Schorn, Michael 4 Slemrod, Joel 4 Streitferdt, Lothar 4 Wei, Shang-jin 4 Bizer, Kilian 3 Blažić, Helena 3 Bramann, Annehild 3 Brüggemeier, Martin 3 Böhringer, Christoph 3 Bühner, Rolf 3
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Institutions
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OECD 3 Deutschland / Bundesministerium für Wirtschaft und Technologie 2 Institute for Fiscal Studies 2 Konrad-Adenauer-Stiftung 2 Schweiz / Bundesamt für Wirtschaft und Arbeit 2 Australien / Taxation Office 1 Bundesverband Deutscher Banken 1 Center for the Study of Law and Economics <Saarbrücken> 1 Centre for Economic Performance 1 Centre for European Policy Studies 1 Deutscher Industrie- und Handelskammertag 1 Deutsches Forschungsinstitut für Öffentliche Verwaltung Speyer 1 Deutschland / Bundesministerium für Familie, Senioren, Frauen und Jugend 1 Deutschland / Geschäftsstelle Bürokratieabbau 1 Deutschland / Statistisches Bundesamt 1 Dänemark / Erhvervs- og Selskabsstyrelsen 1 Ernst & Young 1 Escola d'Administració Pública de Catalunya 1 Europäische Kommission 1 Europäischer Rechnungshof 1 Fachhochschule des Mittelstands 1 Forschungsinstitut für Wirtschaftspolitik <Mainz> 1 Forschungsinstitut zur Zukunft der Arbeit 1 Gemeinsames Seminar Gute Rechtsetzung <2013, Speyer> 1 Georgetown University / Economics Department 1 Großbritannien / Better Regulation Unit 1 Hamburgisches Welt-Wirtschafts-Archiv 1 Ifst 1 Institut für Angewandte Innovationsforschung e.V. an der Ruhr-Universität Bochum 1 Institut für Gewerbe- und Handwerksforschung <Wien> 1 Institut für Mittelstandsforschung Bonn 1 Institut für Wirtschaftswissenschaften <Wien> 1 International Congress on Financial and Fiscal Law <43, 1989, Rio de Janeiro> 1 International Fiscal Association 1 Linde Verlag Ges.m.b.H. 1 Niederlande / Commissie tot Verlichting van Administratieve Verplichtingen voor het Bedrijfsleven 1 OECD / Maritime Transport Committee 1 Rheinische Friedrich-Wilhelms-Universität Bonn 1 Rostovskij Municipalʹnyj Fond Podderžki Malogo Predprinimatelʹstva 1 SUERF - The European Money and Finance Forum 1
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Published in...
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National tax journal 11 Wirtschaftspolitische Blätter 11 IFM-Materialien 10 Gesetzesfolgenabschätzung in der Anwendung : Perspektiven und Entwicklungstendenzen. [... 6.-8. Oktober 2008, Evangelische Akademie in Loccum... Fachtagung "Wissen sie, was sie tun? Perspektiven der Gesetzesfolgenabschätzung in der Anwendung"...] 8 Working paper 8 Bank-Archiv : Zeitschrift für das gesamte Bank- und Börsenwesen 7 CESifo working papers 7 Verwaltung & Management : VM : Zeitschrift für moderne Verwaltung 7 Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 7 Newsletter / Institute of Public Finance : an occasional publication of the Institute of Public Finance 5 Planning papers / Planbureau 5 Policy research working paper : WPS 5 Ume°a economic studies 5 Climate economics at NCCR Climate : research paper 4 Corporate-Compliance-Zeitschrift : CCZ ; Zeitschrift zur Haftungsvermeidung im Unternehmen 4 Financijska teorija i praksa : časopis za financijsku teoriju i praksu 4 Public finance review : PFR 4 Wirtschaft und Statistik : WISTA 4 Applied economics 3 Arbeitspapiere des Instituts für Genossenschaftswesen der Westfälischen Wilhelms-Universität Münster 3 Argumente zu Marktwirtschaft und Politik 3 Discussion paper 3 Discussion paper / Department of Economics, The University of Western Australia 3 Discussion paper series 3 Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre 3 European journal of law and economics 3 FinanzArchiv : public finance analysis 3 IW-Analysen : Forschungsberichte aus dem Institut der Deutschen Wirtschaft Köln 3 Journal of agricultural economics 3 Journal of regulatory economics 3 Journal of state taxation 3 Nota di lavoro / Fondazione Eni Enrico Mattei 3 Occasional paper / Institute of Public Finance 3 Staff studies / United States 3 The journal of law, economics, & organization 3 Working paper series / School of Economics and Finance, Curtin University of Technology 3 Zeitschrift Führung + Organisation : ZfO 3 Abhandlungen zu den wirtschaftlichen Staatswissenschaften 2 Advances in taxation : a research annual 2 Agricultural and resource economics review : ARER 2
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Sources
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ECONIS (ZBW) 583 RePEc 1
Showing 1 - 50 of 584
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Compliance costs of transfer pricing in case of SMEs : Czech case
Solilová, Veronika; Nerudová, Danuše; Bohušová, Hana; … - In: European financial and accounting journal : EFAJ 12 (2017) 1, pp. 35-50
Small and medium sized enterprises account for over 99% of all companies in Eu-ropean Union and have very important position in the EU economy in the area of growth and employment. However, they face great deal of obstacles, such as com-pliance costs of taxation, 28 different tax systems in...
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Regulatory compliance costs on international banks in Turkey
Cabukel, Ridvan - In: International journal of finance & banking studies : JJFBS 6 (2017) 1, pp. 11-24
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Anti-avoidance costings : an evaluation
Johal, Surjinder; Sousa, João - 2016
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The effects of size-based regulation on small firms : evidence from VAT threshold
Harju, Jarkko; Matikka, Tuomas; Rauhanen, Timo - 2016
There is only limited evidence of how small firms respond to size-based regulations applied in various countries. We study this question by examining the value-added tax (VAT) threshold in Finland. We find sizable bunching of firms in the sales distribution just below the exemption threshold,...
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Compliance-Regulierung aus ökonomischer Perspektive
Schenkel, Andreas - 2016
Die Angemessenheit von Bankenregulierung wird aktuell in Wissenschaft und Praxis intensiv diskutiert. Bankwirtschaftliche ComplianceVorgaben sind dabei ein wichtiger Bestandteil der Debatte und rücken zunehmend in den Vordergrund. Viele kleine und mittlere Banken, zu denen auch viele...
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Kosten der Compliance-Regulierung : eine empirische Untersuchung am Beispiel der deutschen Genossenschaftsbanken
Schenkel, Andreas - 2016
Die Auswirkungen der Bankenregulierung auf die Kreditinstitute sind in der genossenschaftlichen FinanzGruppe ein sehr intensiv diskutiertes Thema. Es besteht die Befürchtung, dass ein unproportionaler regulatorischer Markteingriff die Wettbewerbsfähigkeit von regional aufgestellten Banken...
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Tax compliance costs : cost burden and cost reliability
Eichfelder, Sebastian; Hechtner, Frank - 2016
As documented by empirical research, tax compliance costs are a considerable burden for private businesses. However, cost estimates may be biased due to survey non-response and questionnaire framing effects. This paper investigates the impact of both aspects on cost estimates. We do not find...
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Electoral incentives and firm behavior : evidence from U.S. power plant pollution abatement
Doyle, Matthew; Di Maria, Corrado; Lange, Ian; … - 2016
Researchers have utilized the fact that many states have term limits (as opposed to being eligible for re-election) for governors to determine how changes in electoral incentives alter state regulatory agency behavior. This paper asks whether these impacts spill over into private sector...
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10 Jahre Nationaler Normenkontrollrat : ein bewährtes Konzept zum Bürokratieabbau weiterentwickeln
Kroker, Rolf; Bardt, Hubertus - 2016
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Banking reform
Jackson, Patricia; Davies, Howard; Miles, David; … - SUERF Conference on Banking Reform <2015, London>; … - 2016
On 3 December EY hosted a SUERF conference on banking reform with Sir Howard Davies, the Chairman of RBS, and Dame Colette Bowe, the Chairman of the Banking Standards Board, as the two keynote speakers. Professor David Miles (Imperial College) gave the SUERF 2015 Annual Lecture on Capital and...
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Estimating the compliance costs of securities regulation : a bunching analysis of Sarbanes-Oxley Section 404(b)
Dharmapala, Dhammika - 2016
An extensive literature has analyzed the Sarbanes-Oxley (SOX) legislation enacted in 2002, but its social welfare consequences remain controversial. One of the most significant provisions of SOX – auditor attestation of internal controls under Section 404(b) – has been applied only to firms...
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Bankenregulierung und Bürokratiekosten : ein Problemaufriss
Schenkel, Andreas - 2015
Die in Folge der Wirtschafts- und Finanzkrise kontinuierlich steigenden regulatorischen Anforderungen an die Kreditwirtschaft resultieren in einer erhöhten Kostenbelastung durch die Implementierung und laufende Erfüllung zusätzlicher Bestimmungen. Da bürokratischen Anforderungen...
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Compliance, informality and contributive pensions
Leroux, Marie-Louise; Maldonado, Darío; Pestieau, Pierre - 2015
We consider a political economy model in which agents have the possibility to hide part of their earnings in order to avoid taxation. Taxation is exclusively used to finance a pension system. If the pension system is implemented, agents in their old age receive a benefit which includes both a...
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Was Sarbanes-Oxley costly? : Evidence from optimal contracting on CEO compensation
Gayle, George-Levi; Li, Chen; Miller, Robert Allen - 2015
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MSME taxation in transition economies : country experience on the costs and benefits of introducing special tax regimes
Engelschalk, Michael; Loeprick, Jan - 2015
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Compliance costs, corruption and the differentiation of bureaucratic services
Seidel, André - 2015 - This version: 12.17.2015
How to fight petty day-to-day corruption is a question often debated by politicians, by the public and in the economic literature. Early studies have noted that a simple and well-known way to fight day-to-day corruption is to create competition among corrupt officials. This paper shows that even...
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Compliance, informality and contributive pensions
Leroux, Marie-Louise; Maldonado, Darío; Pestieau, Pierre - 2015
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Policy by public procurement : opportunities and pitfalls
Strömbäck, Elon - 2015
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The role of buyer power in public procurement auctions : an empirical analysis
Strömbäck, Elon - 2015
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Using public procurement to implement environmental policy : an empirical analysis
Lundberg, Sofia (contributor);  … - 2015
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Is environmental policy by public procurement effective?
Lundberg, Sofia; Marklund, Per-Olov; Strömbäck, Elon - 2015
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Hurdles to exporting : a decomposition of fixed export costs
Wei, Xuan; Thornsbury, Suzanne D.; Schweikhardt, David - In: Review of economics & finance 7 (2017) 1, pp. 1-18
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Die Auswirkungen der Compliance-Regulierung auf deutsche Genossenschaftsbanken : eine empirische Analyse unter besonderer Berücksichtigung der Proportionalität der Regulierungskost...
Schenkel, Andreas - 2017 - 1. Auflage
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Impact investings : ein Überblick zu einer neuen Form des Investierens
Schäfer, Henry - In: Corporate finance : Finanzierung, Kapitalmarkt, … 8 (2017) 3/4, pp. 95-102
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Tax compliance costs : a review of cost burdens and cost structures
Eichfelder, Sebastian; Vaillancourt, François - 2014 - Version: November 2014
Our paper provides a comprehensive report of empirical research on tax compliance costs. Compared to previous reviews, our focus is on average costs for sub-groups (individual taxpayers, small businesses, large businesses) and the composition of the cost burden with regards to different cost...
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Do regulators overestimate the costs of regulation?
Simpson, Ralph David - In: Journal of benefit-cost analysis : JBCA 5 (2014) 2, pp. 315-332
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Bericht über die Regulierungskosten : Schätzung der Kosten von Rgulierungen sowie Identifizierung von Potenzialen für die Vereinfachung und Kostenreduktion ; Bericht des Bundesrate...
2014
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Indian labor regulations and the cost of corruption : evidence from the firm size distribution
Amirapu, Amrit; Gechtery, Michael - 2014
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Business dynamics and red tape barriers
Ciriaci, Daria - 2014
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Is environmental policy by public procurement effective?
Lundberg, Sofia; Marklund, Per-Olov; Strömbäck, Elon - In: Public finance review : PFR 44 (2016) 4, pp. 478-499
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What drives Dodd-Frank Act compliance costs for private funds? : no access
Kaal, Wulf A. - In: The journal of alternative investments 19 (2016) 1, pp. 8-26
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SMEs' tax compliance costs and IT adoption : the case of a value-added tax
Azmi, Anna Che; Sapiei, Noor Sharoja; Mustapha, Mohd … - In: International journal of accounting information systems 23 (2016), pp. 1-13
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Employment protection legislation, capital investment and access to credit : evidence from Italy
Cingano, Federico; Leonardi, Marco; Messina, Julián; … - In: The economic journal : the journal of the Royal … 126 (2016) 595, pp. 1798-1822
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Determinants of internal tax compliance costs : evidence from South Africa
Smulders, Sharon; Stiglingh, Madeleine; Franzsen, Riël … - In: Journal of economic and financial sciences 9 (2016) 3, pp. 714-729
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Optimal rules of origin with asymmetric compliance costs under international duopoly
Jinji, Naoto; Mizoguchi, Yoshihiro - In: Journal of industry, competition and trade 16 (2016) 1, pp. 1-24
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Wohlstand und Regulierung : (k)ein entweder oder? – eine Replik
Schöbel, Enrico; Petersen, Lars - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 93 (2013) 4, pp. 267-269
Enste and Wicher suggest that political regulation is always wealth-reducing. However, their analysis neglects various relevant determinants of the wealth indicator. Economic wealth cannot be estimated from the quantity of regulation, as quality and other aspects matter. Hence, political acumen...
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Trade controls and non-proliferation : compliance costs, drivers and challenges
Salisbury, Daniel - 2013
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Employment protection legislation, capital investment and access to credit : evidence from Italy
Cingano, Frederico (contributor);  … - 2013
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Managerial reporting, overoptimism, and litigation risk
Laux, Volker; Stocken, Phillip C. - 2012
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Regulatory institutions and governance costs : the case of the postal sector
Maegli, Martin - 2012
In recent decades, the European postal industry has undergone profound reforms, which aim to promote competition while simultaneously maintaining a high level of universal services for consumers. It is often put forth that market opening and the emergence of competition will foster innovation in...
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Regulierung, Bildung und Wohlstand : der IW-Regulierungsindex
Enste, Dominik; Wicher, Jochen - In: Wirtschaftsdienst : Zeitschrift für Wirtschaftspolitik 92 (2012) 6, pp. 406-412
Über die Parteigrenzen hinweg sind sich die deutschen Politiker einig, dass die internationale Wettbewerbsfähigkeit Deutschlands als rohstoffarmes Land durch einen hohen Bildungsgrad und den Reichtum an Humankapital mitbestimmt wird. Die Autoren kommen zu dem Ergebnis, dass zu viele...
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Compliance costs caused by agency action? : empirical evidence and implications for tax compliance
Eichfelder, Sebastian; Kegels, Chantal - 2012
The compliance costs of private taxpayers are not only affected by the tax law itself but also by its implementation through the tax authorities. In this paper we analyze the effect of the tax authorities on the burden of complying with tax regulations. Using survey data of Belgian businesses...
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Green public procurement as an environmental policy instrument : cost effectiveness
Lundberg, Sofia; Marklund, Per-Olov - 2012
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The costs of VAT : a review of the literature
Barbone, Luca; Bird, Richard M.; Vazquez-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. -- Taxation ; Subsidies ; Revenue
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Small flows, compliance costs and trade preferences : the case of EU imports from African LDCs
Nilsson, Lars; Dotter, Caroline - 2012
Previous work has shown that a significant number of preference eligible goods are imported into the EU from developing countries at relatively small values and that the rate of preference utilisation of these imports are low and in many cases zero. This fact is unobserved in the aggregate...
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Compliance in the single market
Egan, Michelle P.; Guimarães, Maria Helena - 2012
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Bürokratie in landwirtschaftlichen Betrieben : dargestellt am Beispiel von Milchviehbetrieben in Baden-Württemberg
Rothfuß, Kathrin - 2012
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Semplificare è possibile : come le pubbliche amministrazioni potrebbero fare pace con le imprese
2015
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Concern about financial stability following the recent US legal expansionism : international law and East Asian perspectives
Kubota, Takashi - In: Central banking and financial stability in East Asia, (pp. 169-183). 2015
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Aufbruch Pflege : Hintergründe - Analysen - Entwicklungsperspektiven
Behr, Thomas (contributor) - 2015
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