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  • Search: subject_exact:"Lock-in effect"
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Year of publication
Subject
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lock-in effect 31 Lock-in effect 30 Theorie 22 Theory 21 Steuerwirkung 16 Wertzuwachssteuer 16 Capital gains tax 15 Tax effects 15 Capital income tax 13 Kapitalertragsteuer 13 capital gains tax 9 M&A 7 Emissions trading 6 Steuerreform 6 Emissionshandel 5 Innovation 5 Unemployment benefits 5 Unternehmensbesteuerung 5 Arbeitslosenversicherung 4 Arbeitslosigkeit 4 Consumer behaviour 4 Corporate taxation 4 Deutschland 4 Environmental policy 4 Environmental tax 4 Germany 4 Konsumentenverhalten 4 Lock-in Effect 4 Tax reform 4 Teilzeitarbeit 4 Umweltpolitik 4 corporate taxation 4 Ökosteuer 4 Auslandsverlagerung 3 Betriebliche Standortwahl 3 Capital gains taxes 3 Climate protection 3 Dauer 3 Dividend 3 Dividende 3
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Online availability
All
Free 38 Undetermined 28 CC license 2
Type of publication
All
Article 41 Book / Working Paper 31
Type of publication (narrower categories)
All
Article in journal 30 Aufsatz in Zeitschrift 30 Working Paper 23 Arbeitspapier 11 Graue Literatur 11 Non-commercial literature 11 research-article 2 Article 1 Conference paper 1 Konferenzbeitrag 1 Research Report 1
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Language
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English 59 Undetermined 11 German 2
Author
All
Feld, Lars P. 7 Kyyrä, Tomi 7 Ruf, Martin 7 Schreiber, Ulrich 7 Todtenhaupt, Maximilian 7 Voget, Johannes 7 Parrotta, Pierpaolo 6 Rosholm, Michael 6 Conrad, Klaus 4 Ghodsi, Mahdi 3 Kum, Christina 3 Nachtigall, Daniel 3 Olaru, Doina 3 Purchase, Sharon 3 Rünger, Silke 3 Schjelderup, Guttorm 3 Cho, Myeonghwan 2 Funta, Rastislav 2 Heitzig, Jobst 2 Jacob, Martin 2 Kaiser, Ivonne 2 Kim, Jeong-yoo 2 Kudert, Stephan 2 Liberini, Federica 2 Park, Jihoon 2 Plavčan, Peter 2 Pönnighaus, Fabian Nicolas 2 Russo, Antonio 2 Schmidt, Robert C. 2 Stimmelmayr, Michael 2 Zoutman, Floris T. 2 Acquila-Natale, Emiliano 1 Arranz, José M. 1 Benghalem, Hélène 1 Berg, Nathan 1 Cahuc, Pierre 1 Cai, Weiguang 1 Chaparro-Peláez, Julián 1 Cheng, Xiaoke 1 Choi, Jaerim 1
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Institution
All
Center for Operations Research and Econometrics (CORE), École des Sciences Économiques de Louvain 1 Institute for the Study of Labor (IZA) 1 Nationalökonomisk Institut, Institut for Økonomi 1 Valtion taloudellinen tutkimuskeskus (VATT), Government of Finland 1 Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 1 arqus - Arbeitskreis Quantitative Steuerlehre 1
Published in...
All
CESifo Working Paper 3 CESifo working papers 3 Economic modelling 2 Finance research letters 2 Freiburger Diskussionspapiere zur Ordnungsökonomik 2 IZA Discussion Papers 2 Labour economics : official journal of the European Association of Labour Economists 2 ZEW Discussion Papers 2 ZEW discussion papers 2 Applied economics letters 1 CORE Discussion Papers 1 DANUBE: Law, Economics and Social Issues Review 1 Danube : law and economics review 1 Discussion Paper 1 Discussion paper 1 Discussion paper / Department of Business and Management Science 1 Discussion papers / Europa-Universität Viadrina Frankfurt (Oder), Fakultät Wirtschaftswissenschaften 1 Discussion papers / Institut für Volkswirtschaftslehre und Statistik 1 Discussion papers / Institut für Volkswirtschaftslehre und Statistik ; Department of Economics, Universität Mannheim 1 Diskussionsbeiträge 1 Economic Modelling 1 Economics : the open-access, open-assessment e-journal 1 Economics and Business Letters : EBL 1 Empirica : journal of european economics 1 Energy economics 1 Energy policy 1 Environmental & resource economics : the official journal of the European Association of Environmental and Resource Economists 1 European economic review : EER 1 FinanzArchiv: Public Finance Analysis 1 ISER Discussion Paper 1 Industrial marketing management : the international journal for industrial and high-tech firms 1 International journal of economics and accounting : IJEA 1 International journal of finance & economics : IJFE 1 International journal of social economics 1 International review of economics & finance : IREF 1 Jahrbücher für Nationalökonomie und Statistik 1 Journal of Business & Industrial Marketing 1 Journal of Economics and Statistics (Jahrbuecher fuer Nationaloekonomie und Statistik) 1 Journal of Environmental Economics and Management 1 Journal of development economics 1
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Source
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ECONIS (ZBW) 42 EconStor 14 RePEc 14 Other ZBW resources 2
Showing 1 - 50 of 56
 
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The innovation Dilemma : unpacking the impact of China's expanded import policies on innovation of manufacturing enterprises
Xiao, Yang; Ma, Jing; Wei, Yonggui - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015470206
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Wealth Taxation: The Key to Unlocking Capital Gains
Schjelderup, Guttorm; Zoutman, Floris - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015562690
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Wealth taxation : the key to unlocking capital gains
Schjelderup, Guttorm; Zoutman, Floris T. - 2025
This paper analyzes how a wealth tax affects investor portfolio choice when a realization-based capital gains tax is present. We develop a two-period model with heterogeneous investors and show that while a capital gains tax distorts portfolio choice by encouraging investors to postpone...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015548876
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Wealth taxation : the key to unlocking capital gains
Schjelderup, Guttorm; Zoutman, Floris T. - 2024
Book / Working Paper
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Environmental regulation, induced innovation, and greener transition : firm-level evidence
Kang, Manho; Choi, Jaerim; Chung, Sunghoon - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015560812
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The lock-in effects of information on part-time unemployment benefits
Benghalem, Hélène; Cahuc, Pierre; Villedieu, Pierre - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644409
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Crowding out or Lock-in? : patent thickets and latecomers' Innovation policies
Gao, Hongli; Wang, Peijie; Yi, Hongyu; Lv, Chen - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015410242
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Categorizing transaction costs outcomes under uncertainty : a blockchain perspective for government organizations
Herold, David Martin; Saberi, Sara; Kouhizadeh, Mahtab; … - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013349201
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The study of brand loyalty and switching cost on OTT bundled service choice : focusing on reference-dependent preferences in the saturated market
Kim, Kyungah; Kim, Junghun - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014462320
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Individual investors' dividend taxes and managerial myopia
Gao, Yuan; Cheng, Xiaoke; Zhang, Wenyu; Shen, Haomin - 2024
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014531195
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Some economic characteristics of internet platforms
Plavčan, Peter; Funta, Rastislav - 2020
Various internet platforms have rapidly developed into central points of everyday life, for private individuals as well as for companies (often dominated by a single or a few companies). At the same time these internet platforms are advancing into more and more areas of business. This creates...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012309637
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Stay or switch? : investigating lock-in effect in multi-channel apparel retailing
Acquila-Natale, Emiliano; Hernández-García, Ángel; … - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012424190
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Some economic characteristics of internet platforms
Plavčan, Peter; Funta, Rastislav - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012622663
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Long-term capital gains taxes and stock prices : evidence from India
Fallah, Mohammadali; Kadapakkam, Palani-Rajan - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014327716
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Long-term Capital Gains Taxes and Stock Prices : Evidence from India
Fallah, Mohammadali; Kadapakkam, Palani-Rajan - 2023
Book / Working Paper
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Double standard policy : why are immigrants still at the tail of welfare?
Krutova, Oxana - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014252523
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Breaking the "income-waiting dilemma" to decrease residential building carbon emissions
Ke, Yanyan; Cai, Weiguang - 2023
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014279182
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The effects of employment support programs on public assistance recipients : the case of a Japanese municipality program
Matsumoto, Kodai - 2022
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013264595
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Gift cards or vouchers as a collusive device
Kim, Jeong-yoo; Park, Jihoon - 2018
In this paper, the authors provide a rationale for why firms issue gift cards or vouchers. Mainly, issuing gift cards can be considered as a collusion-facilitating practice. A firm that issues gift cards can raise its price for several reasons. First, the discounted price by the face value of...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011915402
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Is Austria's economy locked-in in the CESEE region? : Austria's competitiveness at the micro-level
Ghodsi, Mahdi - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012289240
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Is Austria's Economy Locked-in in the CESEE Region? Austria's Competitiveness at the Micro-level
Ghodsi, Mahdi - 2018
Book / Working Paper
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Is Austria's economy locked-in in the CESEE region? : Austria's competitiveness at the micro-level
Ghodsi, Mahdi - 2018
Book / Working Paper
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Austria's Economic Competitiveness in a Neighbourhood Context: Is Austria's Economy Locked-in to the CESEE Region?
Ghodsi, Mahdi; Hanzl-Weiss, Doris; Heimberger, Philipp; … - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012100233
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International taxation and M&A prices
Hagen, Dominik von - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011957991
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International taxation and M&A prices
Hagen, Dominik von; Pönnighaus, Fabian Nicolas - 2017
Book / Working Paper
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International taxation and M&A prices
von Hagen, Dominik; Pönnighaus, Fabian Nicolas - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011739420
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Why do firms sell gift cards although consumers prefer cash to gift cards?
Berg, Nathan; Kim, Jeong-yoo; Park, Jihoon - 2021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012745436
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Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
Taxing capital gains is an important obstacle to the efficient allocation of resources because it imposes a transaction cost on the vendor which locks in appreciated assets by raising the vendor's reservation price in prospective transactions. For M&As, this effect has been intensively studied...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011421573
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Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
Book / Working Paper
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Taxing away M&A : the effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
Book / Working Paper
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Taxing Away M&A : The Effect of Corporate Capital Gains Taxes on Acquisition Activity
Feld, Lars P. - 2016
Book / Working Paper
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Climate policy under firm relocation : the implications of phasing out free allowances
Nachtigall, Daniel - 2016
The allocation of free allowances for firms belonging to the carbon leakage list of the European Union Emissions Trading Scheme (EU ETS) was found to lead to substantial overcompensation, which is why some stakeholders recently have called for a phasing out of free allowances in the near term....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011573801
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Climate policy under firm relocation: The implications of phasing out free allowances
Nachtigall, Daniel - 2016
Book / Working Paper
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The role of toeholds and capital gains taxes for corporate acquisition strategies
Liberini, Federica; Russo, Antonio; Stimmelmayr, Michael - 2016
Ownership takeovers often follow complex strategies where the control of the target firm is acquired through a sequence of independent contracts. Based on this observation, we develop a novel theoretical model wherein the acquiring firm decides on the number of steps towards the full ownership...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011554398
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The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies
Liberini, Federica - 2016
Book / Working Paper
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Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011419930
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Taxing Away M&A: The Effect of Corporate Capital Gains Taxes on Acquisition Activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
Book / Working Paper
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Taxing away M&A: The effect of corporate capital gains taxes on acquisition activity
Feld, Lars P.; Ruf, Martin; Schreiber, Ulrich; … - 2016
Book / Working Paper
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The Role of Toeholds and Capital Gains Taxes for Corporate Acquisition Strategies
Liberini, Federica; Russo, Antonio; Stimmelmayr, Michael - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011555592
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Taxing away M&A : capital gains taxation and acquisition activity
Todtenhaupt, Maximilian; Voget, Johannes; Feld, Lars P.; … - 2020
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012514302
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Does subsidized part-time employment help unemployed workers to find full-time employment?
Kyyrä, Tomi; Arranz, José M.; García-Serrano, Carlos - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012238192
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Dynamic climate policy under firm relocation : the implications of phasing out free allowances
Nachtigall, Daniel - 2019
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012138009
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РЕФОРМИРОВАНИЕ РОССИЙСКОЙ СИСТЕМЫ ВЫСШЕГО ОБРАЗОВАНИЯ: РОЛЬ МИФОВ И ИНСТИТУТОВ
ВОЛЬЧИК В.В. - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011217798
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Is there a lock-in effect of corporate capital gains taxation? : evidence from the German market
Rünger, Silke - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012251126
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Capital gains lock-in and governance choices
Dimmock, Stephen G.; Gerken, William C.; Ivković, Zoran; … - 2018
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011968766
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Capital Gains Lock-In and Governance Choices
Dimmock, Stephen G. - 2016
Book / Working Paper
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Capital Gains Lock-In and Governance Choices
Dimmock, Stephen G. - 2014
Book / Working Paper
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Capital Gains Lock-In and Governance Choices
Dimmock, Stephen G. - 2014
Book / Working Paper
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The effect of Germany's repeal of the corporate capital gains tax : evidence from the disposal of corporate minority holdings
Rünger, Silke - 2012
Germany's repeal of the corporate capital gains tax for the disposal of domestic holdings was expected to substantially change the system of corporate network holdings and corporate control. Based on a general divestiture model, we show that the probability of a disposal increased after the tax...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009502549
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The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings
Rünger, Silke - 2012
Book / Working Paper
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The effect of Germany's repeal of the corporate capital gains tax: Evidence from the disposal of corporate minority holdings
Rünger, Silke - 2012
Book / Working Paper
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"Lock-in" effect of emission standard and its impact on the choice of market based instruments
Qian, Haoqi; Wu, Libo; Tang, Weiqi - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011757825
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An analysis of technical and commercialization paths for an innovation trajectory
Purchase, Sharon; Kum, Christina; Olaru, Doina - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011773498
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An analysis of technical and commercialization paths for an innovation trajectory
Purchase, Sharon; Kum, Christina; Olaru, Doina - 2017
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014844220
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ЭКОНОМИЧЕСКИЕ ПРОБЛЕМЫ УПРАВЛЕНИЯ ВЫСОКОРИСКОВЫМИ ИННОВАЦИОННЫМИ ПРОЕКТАМИ В НАУКОЕМКОЙ ПРОМЫШЛЕННОСТИИ
ВИКТОРОВНА, ИВАНОВА НАТАЛЬЯ; … - 2010
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011238144
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Paths, events and resource use : new developments in understanding innovation processes
Purchase, Sharon; Kum, Christina; Olaru, Doina - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011549375
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Attraction agglomeration and destination appeal
Zhou, Bo; Qu, Hailin; Li, Ningqiao - 2016
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011711834
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The effect of receiving supplementary UI benefits on unemployment duration
Kyyrä, Tomi; Parrotta, Pierpaolo; Rosholm, Michael - 2013
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10009737242
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The effect of receiving supplementary UI benefits on unemployment duration
Kyyrä, Tomi; Parrotta, Pierpaolo; Rosholm, Michael - 2013
Article
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The effect of receiving supplementary UI benefits on unemployment duration
Kyyrä, Tomi; Parrotta, Pierpaolo; Rosholm, Michael - 2013
Article
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The effect of receiving supplementary UI benefits on unemployment duration
Kyyrä, Tomi; Parrotta, Pierpaolo; Rosholm, Michael - 2009
Book / Working Paper
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The effect of receiving supplementary UI benefits on unemployment duration
Kyyrä, Tomi; Parrotta, Pierpaolo; Rosholm, Michael - 2009
Book / Working Paper
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The effect of receiving supplementary UI benefits on unemployment duration
Kyyrä, Tomi; Parrotta, Pierpaolo; Rosholm, Michael - 2009
Book / Working Paper
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The Effect of Receiving Supplementary UI Benefits on Unemployment Duration
Kyyrä, Tomi; Parrotta, Pierpaolo; Rosholm, Michael - 2009
Book / Working Paper
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The Effect of Receiving Supplementary UI Benefits on Unemployment Duration
Kyyrä, Tomi; Parrotta, Pierpaolo; Rosholm, Michael - 2009
Book / Working Paper
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Income distribution and macroeconomics revisited : the role of fertility adjustment
Nakagawa, Masao; Sugimoto, Yoshiaki - 2009
This paper develops a theory in which households prepare for future education by adjusting the number of children they intend to raise. Income inequality lowers output per worker only if the inequality is attributed in some part to unexpected disturbances after childbirth. -- Fertility ; Lock-in...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003921823
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Income distribution and macroeconomics revisited: The role of fertility adjustment
Nakagawa, Masao; Sugimoto, Yoshiaki - 2009
Book / Working Paper
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Income Distribution and Macroeconomics Revisited: The Role of Fertility Adjustment
Nakagawa, Masao; Sugimoto, Yoshiaki - 2009
Book / Working Paper
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A study on lock-in effect of capital gains tax for securities in Taiwan stock market : an application of DID model
Lo, Ming-Min - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011441098
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Assessment growth limits and mobility : evidence from home sale data in Detroit, Michigan
Hodge, Timothy R.; Sands, Gary; Skidmore, Mark - 2015
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011404483
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Die Unternehmssteuerreform 2008 : eine Untersuchung zur Existenz von steuerlichen Lock-in-Effekten
2007
Eines der zentralen Ziele der Unternehmenssteuerreform 2008 ist die Stärkung der Eigenfinanzierungskraft der Unternehmen. Bei Kapitalgesellschaften soll dieses Ziel durch die Senkung der Steuerbelastung auf Unternehmensebene erreicht werden. Personengesellschaften sollen mithilfe einer...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10003529707
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Die Unternehmenssteuerreform 2008: Eine Untersuchung zur Existenz von steierlichen Look-in Effekten
Kudert, Stephan; Kaiser, Ivonne - 2007
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010297259
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Die Unternehmenssteuerreform 2008: Eine Untersuchung zur Existenz von steierlichen Look-in Effekten
Kudert, Stephan; Kaiser, Ivonne - 2007
Book / Working Paper
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Alternative methods for adjusting realization based capital gains taxes
Giampaolo, Arachi - 2007
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10011196066
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The effect of capital gains taxation on small business transfers and start-ups
Cho, Myeonghwan - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010416433
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The effect of capital gains taxation on small business transfers and start-ups
Cho, Myeonghwan - 2014
Article
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Carbon leakage : grandfathering as an incentive device to avert firm relocation
Schmidt, Robert C.; Heitzig, Jobst - 2014
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10010373816
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Carbon leakage: Grandfathering as an incentive device to avert firm relocation
Schmidt, Robert C.; Heitzig, Jobst - 2014
Article
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Essays in Public Economic Theory
Sahm, Marco - 2006
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10008520708
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