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排序方式: 共有562条查询结果,搜索用时 31 毫秒
1.
Hanskje Nagel Laura Rosendahl Huber Mirjam Van Praag Sjoerd Goslinga 《Journal of Business Venturing》2019,34(2):261-283
This paper estimates the long-term impact of a short, partly personalized, mandatory tax training program on tax compliance and business outcomes of first-time entrepreneurs. To this end, we combine survey data, audit data and unique register data from the Netherlands' Tax and Customs Administration with a three year long randomized experiment. The results show that the training affects specific domains of tax compliant behavior. Moreover, it has no impact on business survival, but treated entrepreneurs have significantly higher profits compared to the control group due to lower business costs. These outcomes are partially supportive of our hypotheses developed from theories on tax compliance and mental accounting. 相似文献
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Martin Feldkircher Florian Huber Michael Pfarrhofer 《Scottish journal of political economy》2021,68(3):287-297
The COVID-19 recession that started in March 2020 led to an unprecedented decline in economic activity across the globe. To fight this recession, policy makers in central banks engaged in expansionary monetary policy. This paper asks whether the measures adopted by the US Federal Reserve (Fed) have been effective in boosting real activity and calming financial markets. To measure these effects at high frequencies, we propose a novel mixed frequency vector autoregressive (MF-VAR) model. This model allows us to combine weekly and monthly information within a unified framework. Our model combines a set of macroeconomic aggregates such as industrial production, unemployment rates, and inflation with high-frequency information from financial markets such as stock prices, interest rate spreads, and weekly information on the Fed's balance sheet size. The latter set of high-frequency time series is used to dynamically interpolate the monthly time series to obtain weekly macroeconomic measures. We use this setup to simulate counterfactuals in absence of monetary stimulus. The results show that the monetary expansion caused higher output growth and stock market returns, more favorable long-term financing conditions and a depreciation of the US dollar compared with a no-policy benchmark scenario. 相似文献
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Prof. Dr. Bernd Lucke ist Direktor des Instituts für Wachstum und Konjunktur an der Universit?t Hamburg. 《Wirtschaftsdienst》2006,86(3):204-208
In der Januarausgabe des WIRTSCHAFTSDIENST ver?ffentlichten wir einen Aufsatz von Professor Fritz Helmedag über die „Abh?ngigkeit
der Besch?ftigung von Steuern, Budgetdefiziten und L?hnen“. Hierzu eine Replik von Professor Bernd Lucke und eine Erwiderung
von Professor Fritz Helmedag. 相似文献
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According to the common view in consumer behavior, consumers represent brands and product categories mentally as lists of independent product features and engage in feature matching when they evaluate brand-product category compounds such as brand extensions. However, we demonstrate that brand extension concepts are subject to context effects and largely contextually organized — empirical evidence which suggests that they are represented by more flexible mental structures than independent feature lists. As an alternative, brand extensions (e.g., McDonald's Theme Park) may be viewed as conceptual combinations in which the original brand or company name (e.g., McDonald's) acts on the head concept of the extension category (e.g., theme parks) as a modifier. Moreover, we suggest that the contextual and relational structure of brand extensions may be explained more adequately by mental frames than feature list representations. 相似文献
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Joel Huber 《Journal of Business Research》1982,10(4):459-473
A sizable marketing research literature on preference measurement, prediction, and explanation has thus far been more concerned with point estimates of preference than with consistent changes over time. Such temporal trends can be estimated using data collected from graded paired comparisons. An appropriate technique for deriving individual and group trend parameters is first described and then illustrated using data from an experiment dealing with aesthetic preferences. Suggestions are offered concerning its advantages and limitations for applications in marketing. 相似文献
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We extract an index of interest rate spreads from various money market segments to assess the level of funding stress in real time. We find that during the 2007–2009 financial crisis, money markets switched between low and high stress regimes except for brief periods of extreme stress. Transitions to lower stress regimes are typically associated with the non-standard policy measures by the Federal Reserve. 相似文献
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Sharp IV Bounds on Average Treatment Effects on the Treated and Other Populations Under Endogeneity and Noncompliance 下载免费PDF全文
In the presence of an endogenous binary treatment and a valid binary instrument, causal effects are point identified only for the subpopulation of compliers, given that the treatment is monotone in the instrument. With the exception of the entire population, causal inference for further subpopulations has been widely ignored in econometrics. We invoke treatment monotonicity and/or dominance assumptions to derive sharp bounds on the average treatment effects on the treated, as well as on other groups. Furthermore, we use our methods to assess the educational impact of a school voucher program in Colombia and discuss testable implications of our assumptions. Copyright © 2015 John Wiley & Sons, Ltd. 相似文献