全文获取类型
收费全文 | 153篇 |
免费 | 8篇 |
专业分类
财政金融 | 20篇 |
工业经济 | 3篇 |
计划管理 | 17篇 |
经济学 | 54篇 |
贸易经济 | 45篇 |
农业经济 | 2篇 |
经济概况 | 18篇 |
邮电经济 | 2篇 |
出版年
2023年 | 4篇 |
2022年 | 3篇 |
2021年 | 2篇 |
2020年 | 1篇 |
2019年 | 3篇 |
2018年 | 8篇 |
2017年 | 14篇 |
2016年 | 6篇 |
2015年 | 10篇 |
2014年 | 5篇 |
2013年 | 10篇 |
2012年 | 7篇 |
2011年 | 6篇 |
2010年 | 13篇 |
2009年 | 6篇 |
2008年 | 10篇 |
2007年 | 9篇 |
2006年 | 6篇 |
2005年 | 6篇 |
2004年 | 7篇 |
2003年 | 2篇 |
2002年 | 2篇 |
2001年 | 3篇 |
2000年 | 2篇 |
1999年 | 3篇 |
1998年 | 4篇 |
1997年 | 1篇 |
1995年 | 4篇 |
1994年 | 3篇 |
1993年 | 1篇 |
排序方式: 共有161条查询结果,搜索用时 15 毫秒
1.
Seit einigen Jahren stellt der Europäische Gerichtshof vermehrt Regelungen der
nationalen Steuersysteme in Hinblick darauf in Frage, ob sie mit dem EG-Recht konform
gehen. Im aktuellen Fall Marks & Spencer entscheidet der Gerichtshof, ob Konzerne
Verluste ausländischer Töchter mit inländischen Gewinnen verrechnen dürfen. Welche
Wirkung hätte eine EU-weite Verlustverrechnung auf das deutsche Steueraufkommen?Prof. Dr. Clemens Fuest, 36, ist Direktor des Finanzwissenschaftlichen
Forschungsinstituts an
der Universität zu Köln und Mitglied des Wissenschaftlichen
Beirats beim Bundesministerium der
Finanzen; Thomas Hemmelgarn, 30, Dipl.-Volkswirt,
ist Mitarbeiter an demselben Institut; Fred
Ramb, 39, Dipl.-Volkswirt, ist Mitarbeiter der
Deutschen Bundesbank, Economic Research
Centre, in Frankfurt. Dieser Artikel repräsentiert
die persönliche Auffassung der Autoren und entspricht
nicht notwendigerweise der Position der
Deutschen Bundesbank oder ihrer Mitarbeiter. 相似文献
2.
This paper discusses the role of multinational firms and double taxation treaties for corporate income taxation in open economies. We show that it is optimal for a small open economy to levy positive corporate income taxes if multinational firms are taxed according to the full taxation after deduction system or the foreign tax credit system. Positive corporate taxes also occur in the asymmetric case where some countries apply the exemption system and others apply the tax credit system. If all countries apply the exemption system, the optimal corporate income tax is zero. We also show that, under tax competition, corporate income taxes are not necessarily too low from the perspective of the economy as a whole. While the undertaxation result is confirmed for the case of the exemption system, tax rates may also be inefficiently high if the deduction or the credit systems are applied. 相似文献
3.
The design of the tax system matters for economic growth. During times of economic crisis, tax instruments such as temporary tax cuts can be used to soften adverse effects on the economy by stimulating private and corporate spending. However, empirical evidence suggests that the overall impact of short term tax policies is limited. In the long run, the structure of the tax system is essential to building up an investment friendly and innovation-stimulating environment, which will promote sustainable economic growth. 相似文献
4.
Michael A. Clemens 《Journal of economic surveys》2017,31(1):326-342
The welcome rise of replication tests in economics has not been accompanied by a consensus standard for determining what constitutes a replication. A discrepant replication, in current usage of the term, can signal anything from an unremarkable disagreement over methods to scientific incompetence or misconduct. This paper proposes a standard for classifying one study as a replication of some other study. It is a standard that places the burden of proof on a study to demonstrate that it should have obtained identical results to the original, a conservative standard that is already used implicitly by many researchers. It contrasts this standard with decades of unsuccessful attempts to harmonize terminology, and argues that many prominent results described as replication tests should not be described as such. Adopting a conservative standard like this one can improve incentives for researchers, encouraging more and better replication tests. 相似文献
5.
6.
Clemens Fuest Christoph Spengel Désirée I. Christofzik Lars P. Feld Uwe Scheuering Margit Schratzenstaller Manfred Gärtner Gerhard Schick 《Wirtschaftsdienst》2016,96(2):83-100
There is a rising political discussion in Germany around abolishing the final withholding tax on capital income. The German tax reforms that introduced this tax lowered tax rates, in particular on interest income. According to some authors, the growing inequality of income and property is a strong argument for the higher taxation of capital income. However, other authors argue that the neutrality aspects concerning private investment are inadequate. An abolishment of the final withholding tax would not solve these problems and, moreover, would turn back the achieved improvements. Therefore, the German Council of Economic Experts suggests complementing the previous reforms by introducing an allowance for corporate equity. 相似文献
7.
Jeffrey Clemens 《Southern economic journal》2019,86(2):573-612
I develop and analyze a set of cross‐country facts regarding employment and wage setting institutions over the decade surrounding the 2008 financial crisis. Among long‐industrialized countries, young adult employment declined more than prime age employment over this time period. I show that differences in countries' wage setting institutions strongly predict variations in the magnitude of declines in young adult employment. Both unconditionally and conditional on changes in macroeconomic conditions, young adult employment declined 5 percentage points less in countries where wage setting is driven by collective bargaining arrangements than in countries with statutory wage floors. Evidence on the evolution of legislated minimum wage rates and of an asymmetry in the relationship between growth and young adult employment suggest an important role for a standard “wage rigidity” mechanism. 相似文献
8.
9.
We investigate a crucial event for job satisfaction: changing one's workplace. For representative German panel data, we show that the reason why the previous employment ended is strongly linked to satisfaction with the new job. Workers initiating a change of employer experience extraordinarily high job satisfaction, though in the short term only. To investigate causality, we exploit the event of plant closure as an exogenous trigger of job switching. In this case, we find no significantly positive effect of job changes on job satisfaction. Our findings complement research on workers’ well‐being and concern labor market policies and human resource management. 相似文献
10.
Sensitive Survey Questions: Measuring Attitudes Regarding Female Genital Cutting Through a List Experiment
下载免费PDF全文
![点击此处可从《Oxford bulletin of economics and statistics》网站下载免费的PDF全文](/ch/ext_images/free.gif)
Potential bias in survey responses is higher if sensitive outcomes are measured. This study analyses attitudes towards female genital cutting (FGC) in Ethiopia. A list experiment is designed to elicit truthful answers about FGC support and compares these outcomes with the answers given to a direct question. Our results confirm that the average bias is substantial as answers to direct questions underestimate the FGC support by about 10 percentage points. Moreover, our results provide suggestive but not statistically significant evidence that this bias is more pronounced among uneducated women and women targeted by an NGO intervention (not randomly assigned). 相似文献