Search Results - subject_exact:"Verwaltungskosten"

Warum beeinflussen die Verwaltungskosten die finanzielle Nachhaltigkeit in NPOs?

Winkler, Leonard - 2026

Nonprofit-Organisationen (NPOs) sind auf externe Finanzierung durch staatliche Fördermittel und private Spenden angewiesen und stehen dabei unter erheblichem Druck, ihre Verwaltungskosten niedrig zu halten. Diese Arbeit untersucht auf Basis einer systematischen Literaturanalyse, warum und wie...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644808

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Arbeitsgemeinschaft für Wirtschaftliche Verwaltung - Eschborn : AWV – Arbeitsgemeinschaft für … - Jahrgang 71, Heft 3 (Dezember 2025)-

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015664547

Complexity, errors, and administrative burdens

Young, Matthew M.; Compton, Mallory E.; Bullock, Justin B. - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015154270

Evaluation of the economic welfare gains from reducing trade administration costs in Mercosur

Nazif, Mehmet; Jenkins, Glenn P. - 2024

This paper evaluates the potential welfare gains in the Mercosur region of South America as a benefit of improvement to the trade administrations. Improvements to border procedures and processes leading to border procedures can save billions of dollars for the region, create markets for...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015049236

Les charges administratives en Belgique en 2022

Kegels, Chantal - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014577949

Healthcare Administrative Costs and Competition Policy

Richman, Barak D.; Schulman, Kevin - 2023

Even though the U.S. healthcare system exhibits higher administrative costs than any other OECD nation, they have not received substantial attention from policymakers despite their enormous cost and impact on the market. We argue that competition policy could meaningfully reduce these...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014347072

The role of public-private partnerships in selling, general, and administrative cost stickiness

Qing, Han - 2023

Public-Private Partnerships (PPP) which promotes public welfare is greatly supported by the China government. The authority endorsements relax financial constraints and promote operation efficiency. Using a sample of 9,733 firm-years in the empirical study, it is found that companies...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014500630

Inter-municipal cooperation cloud and tax administrative costs

Notsu, Naruki - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015070258

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Inter-Municipal Cooperation Cloud and Tax Administrative Costs

Notsu, Naruki - 2023

Book / Working Paper

Matching to Categories : Learning and Compliance Costs in Administrative Processes

Moynihan, Donald P.; Giannella, Eric; Herd, Pamela; … - 2023

A perennial task for the state is the creation and policing of categories. State-created categories have real world impacts on the public. The consequences of racial categorizations, for example, are well-documented. We examine a less studied consequence of state categorization, which are the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014263900

Administrative burdens and inequality

Martin, Lucie - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015583809

Administrative burdens in the social safety net

Herd, Pamela; Moynihan, Donald P. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015332671

Administrative Fragmentation in Health Care

League, Riley; Shi, Maggie - 2025

This paper examines the impact of reducing the administrative fragmentation of billing and payment, one commonly cited cause of inefficiency in US health care. We study a Medicare reform that consolidated billing processes across service types, using its staggered rollout and hospitals' prior...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015409896

Asymmetric cost behavior and firm value : the role of the COVID-19 pandemic

Saleh, Mohamed A.; Ragab, Yasmine M. - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015610666

Shared service centre organisations and quantitative evidence on a reduction in administration costs : an umbrella review

Goth, Jürgen; Catala-Perez, Daniel; Hedderich, Barbara - 2025

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628052

Administrative costs and equilibrium charges with individual accounts

Diamond, Peter A. - 2000

Persistent link: https://ebvufind01.dmz1.zbw.eu/10001605558

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Administrative costs and equilibrium charges with individual accounts

Diamond, Peter A. - 1999

Book / Working Paper

Administrative Costs and Equilibrium Charges with Individual Accounts

Diamond, Peter A. - 2022

Book / Working Paper

Administrative Costs and Equilibrium Charges with Individual Accounts

Diamond, Peter - 1999

Book / Working Paper

Green Taxes and Administrative Costs : the Case of Carbon Taxation

Smulders, Sjak; Vollebergh, Herman R. J. - 2022

This paper explores the trade-off between incentive effects and administrative costs associated with the implementation of various environmental tax instruments, with special reference to carbon taxes. In a simple model, we show under what conditions it is optimal to use input rather than...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013294690

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Green Taxes and Administrative Costs : The Case of Carbon Taxation

Smulders, Sjak - 1999

Book / Working Paper

Should administrative costs in health insurance be included in the risk-equalization? : an analysis of five countries

Douven, Rudy; Kauer, Lukas; Demme, Sylvia; Paolucci, … - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013463099

Falling ill raises the health insurer's administration bill

Douven, Rudy; Kauer, Lukas - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013271313

Les charges administratives en Belgique en 2020

2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013342939

Safety-net program spillovers and administrative burden

Schmidt, Lucie; Shore-Sheppard, Lara D.; Watson, Tara - 2024

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014504652

Diversification of procedural and administrative costs and innovation : some firm-level evidence

Kovač, Mitja; Spruk, Rok - 2021

We examine the diversification of administrative and procedural costs on patent stock using a large dataset from the European Patent Office with 15,000 firms for the period between 1995 and 2015. The results reveal that administrative and procedural costs are significant for firm-level patenting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013167038

Taxation Compliance and Administrative Costs : An Overview

Evans, Chris - 2021

This chapter considers key aspects of that literature. It starts (in Section 2) by explaining what is usually meant by the term “operating costs” and discussing some of the conceptual issues that arise. It then reviews (in Section 3) the research that has taken place on this topic, including...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013246808

Economic value and costs of capital cities : the Trenton case study

Ellington, Tom; Bruckner, Michael S.; Moriarty, Peggy; … - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012482978

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Economic Value and Costs of Capital Cities : The Trenton Case Study

Ellington, Thomas C.; Bruckner, Michael; Bilmes, Linda - 2021

Book / Working Paper

Pigouvian Taxation with Administrative Costs

Polinsky, Alan Mitchell; Shavell, Steven - 2021

This paper examines how the optimal Pigouvian tax should be adjusted to reflect administrative costs. Several cases are examined, depending on whether the administrative costs are fixed per firm taxed or are a function of the amount of tax collected, and on whether such costs are borne by the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013219720

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Pigouvian Taxation with Administrative Costs

Polinsky, A. Mitchell - 1981

Book / Working Paper

Cost stickiness and the firm's organizational form : evidence from the property-liability insurance sector

Gores, Timo; Rauch, Jannes - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012819353

Administrative costs and tariff rates in the presence of customs evasion : evidence from Ecuador

Aguirre, Jazmín González; Villar, Alberto del - 2021

This paper seeks to assess the effectiveness of customs policies in increasing the resources devoted to controlling and inspection. Specifically, it seeks to analyze whether an increase in the administrative cost of collecting taxes on foreign trade in Ecuador contributes to reducing customs...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012483424

Parking prices and availability, mode choice and urban form

Franco, Sofia F. - 2020

This paper provides evidence how parking reforms can help reduce car dependency and achieve a more efficient use of city space. It looks at how the price and availability of parking influence transport choices and urban form. It also investigates the effect of minimum parking requirements and...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012230095

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Parking prices and availability, mode choice and urban form

Franco, Sofia F. - 2020

Book / Working Paper

Parking prices and availability, mode choice and urban form

Franco, Sofia F. - 2020

Book / Working Paper

Do donors penalize nonprofits with higher non-program costs? : a meta-analysis of donor overhead aversion

Hung, ChiaKo; Hager, Mark A.; Tian, Yuan - 2023

Persistent link: https://ebvufind01.dmz1.zbw.eu/10014432269

The importance of clarity : impacts of Colombia's Lenguaje Claro Program on reducing administrative burdens

Cuesta, Ana; Reyes, Angela; Roseth, Benjamin - 2019

Citizens confront multiple challenges when attempting to access public services. This article focuses on an aspect yet unaddressed by existing literature on administrative burdens: the complexity of the written language used by government agencies in Latin America. It presents an impact...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012008401

Internal control weakness and the asymmetrical behavior of selling, general, and administrative costs

Kim, Jeong-bon; Lee, Jay Junghun; Park, Jong Chool - 2022

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012794276

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Internal Control Weakness and the Asymmetrical Behavior of Selling, General, and Administrative Costs

Kim, Jeong-bon - 2019

Book / Working Paper

Sparprojekt oder Milchmädchenrechnung? Die finanziellen Effekte eines Bundeslandes „Mitteldeutschland“

Old, Jonathan; Rösel, Felix - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011886081

Les charges administratives en Belgique pour l'année 2016

2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012384605

What are the costs of a new tax administration? : the case of a personal income tax in Kuwait

Alm, James - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011894624

Sparprojekt oder Milchmädchenrechnung? : die finanziellen Effekte eines Bundeslandes „Mitteldeutschland“

Old, Jonathan; Rösel, Felix - 2018

In diesem Beitrag zeigen wir, dass die Fusion der Länder Sachsen, Sachsen-Anhalt und Thüringen zu einem Bundesland „Mitteldeutschland“ kaum Einsparungen erbringen würde. Eine Fusion würde weniger als 0,1 % der Landesausgaben (rund 2,90 Euro je Einwohner und Jahr) einsparen. Dies liegt...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011845109

Alleviating time poverty among the working poor : a pre-registered longitudinal field experiment

West, Colin; Whillans, Ashley V. - 2018

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012019862

Evaluation Verwaltungsvorschrift Öffentlichkeitsbeteiligung des Landes Baden-Württemberg : Analyse des Ressourcenaufwandes : Zwischenbilanz nach 1. Jahr Datenerhebung (2015)

Masser, Kai; Hamann, Ingo; Ziekow, Jan - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015203125

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Evaluation : Verwaltungsvorschrift Öffentlichkeitsbeteiligung des Landes Baden-Württemberg : Analyse des Ressourcenaufwandes : Zwischenbilanz nach 1. Jahr Datenerhebung (2015)

Masser, Kai; Hamann, Ingo; Ziekow, Jan - 2017

Book / Working Paper

Review of the working time directive 2003/88/EC : measuring administrative costs and burdens of various possible options : final report

2017

In 2010 the European Commission (EC) launched a review of the Working Time Directive (WTD) 2003/88/EC based on two elements: (i) a two-phase consultation process of European social partners and (ii) an assessment of the social and economic impacts of a series of policy options to amend the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015287488

Review of the working time directive 2003/88/EC : measuring administrative costs and burdens of various possible options

2017

This annex provides the individual case-study reports from the seven Member States (MS) where fieldwork was carried out. The majority of interviews were conducted with enterprises (healthcare facilities included) as planned, followed by social partner organisations, national authorities...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015287533

Are overhead costs a good guide for charitable giving? : donors rely on overhead costs to evaluate charities, but that reliance creates disincentives for charities to hire skilled workers

Meer, Jonathan - 2017

Charity rating agencies often focus on overhead cost ratios in evaluating charities, and donors appear to be sensitive to these measures when deciding where to donate. Yet, there appears to be a tenuous connection between this widely-used metric and a charity’s effectiveness. There is evidence...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011586256

Administrative costs of environmental taxes in the Czech Republic

Hyklová, Lenka - 2017

Administrative costs of environmental taxes are a more and more discussed topic. These costs should be understood as part of the tax entity, so by the tax administrator. The aim of this thesis is to evaluate the administrative costs of environmental taxes in the Czech Republic from the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011820300

Selling, general and administrative cost stickiness and GDP predictions

Barber, Russell - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012744719

Die systematische Verflechtung des Sozialstaats und die daraus resultierenden Verwaltungskosten : eine Untersuchung am Beispiel der Grundsicherung für Arbeitsuchende

Ibach, Alexander - 2021

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012692945

The optimal threshold for GST on imported goods

Creedy, John - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011747492

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The Optimal Threshold for GST on Imported Goods

Creedy, John - 2016

Book / Working Paper

The optimal threshold for GST on imported goods

Creedy, John - 2016

Book / Working Paper

Tax policy toward low-income families

Hoynes, Hilary W.; Rothstein, Jesse - 2017

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011661073

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Tax policy toward low-income families

Hoynes, Hilary W.; Rothstein, Jesse - 2016

Book / Working Paper

Tax Policy Toward Low-Income Families

Hoynes, Hilary W. - 2016

Book / Working Paper

Tax Policy Toward Low-Income Families

Hoynes, Hilary - 2016

Book / Working Paper

Administrative Costs and the Organization of Individual Retirement Account Systems : A Comparative Perspective

James, Estelle - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012748734

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Administrative Costs and the Organization of Individual Retirement Account Systems : A Comparative Perspective

James, Estelle - 2001

Book / Working Paper

A key-point comparison & the new challenges for the existent administrative burden models (A.B.M’s)

Alabanos, Nikos; Theodoropoulos, Sotiris - 2016

As administrative burden’s reduction (AB) is of crucial importance in order to ensure competitive conditions for national economies, measurement standardization and objectivity is a key component for the implementation of good regulation principles and administrative cost reduction....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011494036

Les charges administratives en Belgique pour l'année 2014

Kegels, Chantal; Verwerft, Dirk - 2016

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011445686

Sticky behaviour of selling, general, and administrative costs and earnings management practices : an international comparative perspective

Balios, Dimitris; Eriotis, Nikolaos; Naoum, Vasilios … - 2020

Persistent link: https://ebvufind01.dmz1.zbw.eu/10012512225

Der Antrag auf Wohngeld als Beispiel der Konsequenzen des Exekutivföderalismus auf den Erfüllungsaufwand

Zeitz, Dirk - 2015

Persistent link: https://ebvufind01.dmz1.zbw.eu/10013444782

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Der Antrag auf Wohngeld als Beispiel der Konsequenzen des Exekutivföderalismus auf den Erfüllungsaufwand

Zeitz, Dirk - 2015

Book / Working Paper

Administrative costs of taxation in Slovakia

Nemec, Juraj; Pompura, Ladislav; Šagát, Vladimír - 2015

This article reports an investigation into the administrative costs of the Slovak tax system. By applying methodology used in the Czech Republic, it analyses the administrative costs of taxation in Slovakia between 2004 and 2011. The results show that Slovakia has relatively high costs of tax...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10011471050