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排序方式: 共有51条查询结果,搜索用时 15 毫秒
1.
Zareh Asatryan Thushyanthan Baskaran Theocharis Grigoriadis Friedrich Heinemann 《The Scandinavian journal of economics》2017,119(3):801-820
In this paper, we exploit the introduction of the right of local initiatives in the German state of Bavaria in 1995 in order to study the fiscal effects of direct democracy. Our identification strategy combines difference‐in‐differences and regression discontinuity methods: we compare municipal expenditure and revenue between pre‐ and post‐reform periods at population thresholds where the signatures needed to launch initiatives and minimum quorum requirements decrease discontinuously (difference‐in‐discontinuities design). The results suggest that stronger direct democratic institutions lead to an expansion of local government size. 相似文献
2.
Abstract. The process of globalization has an important impact on national tax policies. Most of the literature does not focus directly on the political decision‐making process and assumes that the desired tax policy is responding to objective underlying tradeoffs. Based on an original survey of members of the German national parliament (Bundestag) in 2006/07, we document a strong ideological bias among policy‐makers with respect to the perceived mobility of international tax bases (real capital and paper profits). Ideology also influences, directly and indirectly, the perceived national autonomy in tax setting and preferences for a European Union minimum tax for companies. There seems little consensus as to what the efficiency costs of capital taxation in open economies are, even though our survey falls in a period of extensive debate about, and actual adoption of, a company tax reform bill in Germany. 相似文献
3.
Friedrich Heinemann 《Intereconomics》2000,35(6):288-298
Does globalization restrict the leeway for national budgetary policy? With the help of cluster and discriminant analysis this study provides evidence on the basis of the experience of OECD countries since the 1970s. The results suggest that while globalization does indeed matter for government budgets, substantial room is left for individual national policies particularly with regard to public expenditure structure and public debt. 相似文献
4.
This contribution empirically analyzes the individual determinants of tax rate preferences. For that purpose, we use representative survey data from the German General Social Survey, which offers information on attitudes toward progressive, proportional and regressive taxation. On the basis of theoretical considerations, we explore the factors which, beyond an individual's financial interest, should drive preferences for progressive taxation. Our empirical results confirm that the narrow redistributive self‐interest does not offer the sole explanation of the heterogeneity in individual attitudes. Rather, we show that the choice of the favored tax rate is also driven by fairness considerations and beliefs on the role of effort for economic success. 相似文献
5.
6.
Andreas Engelen Florian Heinemann Malte Brettel 《Journal of International Entrepreneurship》2009,7(3):163-189
Although cross-cultural research in the field of entrepreneurship is still in its infancy as a research stream, it offers
important inferences for both theory and practice. Some have criticized the relative immaturity of previous survey-based studies’
methodology. In order to address this flaw, we analyze existing survey-based studies in the field of cross-cultural entrepreneurship
to identify research gaps in content and methodology and then derive the most appropriate analytical approach to fill the
gaps for this type of research. Finally, we present a practical framework in which to conduct sound and prudent future studies,
integrating the most appropriate analytical approach, general methodological insights, and the particularities of entrepreneurship
research in a cross-cultural setting.
相似文献
Malte BrettelEmail: |
7.
Stefan Gold Ilma Nur Chowdhury Fahian Anisul Huq Kristin Heinemann 《Business Strategy and the Environment》2020,29(1):262-275
Social business orchestrators (SBOs) help social businesses of various sizes to tackle major societal issues by filling gaps in knowledge and resources. However, research has overlooked these types of collaboration. Situated within a bottom of the pyramid context in Bangladesh, the current study sheds light on the process of value creation for SBO–social businesses partnerships by comparing different collaboration partners. Multiple case study research through the lens of the relational view were used to ask how SBOs facilitate value creation in social businesses by flexibly adapting resource inputs and governance mechanisms to the specific endowment and size of partners; this approach was informed by interviews and field note analyses. The combined deductive–inductive analysis enhances knowledge of idiosyncrasies of SBO–social business collaborations. Our study draws attention to the role of large orchestrators, whose model could be scaled and transferred to other world regions, including industrialised countries. 相似文献
8.
With a particular interest for Southern Europe, this contribution develops a classification of obstacles to economic policy reforms. This classification covers approaches ranging from classical economics and political-economic explanations to more innovative explanations linked to behavioral economics. The subsequent part analyzes qualitatively and quantitatively to which extent the “Southern European regime” may imply a particular relevance of some of the potential reform obstacles classified before. We derive “reform ability profiles” which quantify several of the reform obstacles (or reform drivers) to compare EU countries in their likely reform predisposition. These profiles confirm particular Southern European weaknesses which tend to reduce the political-economic feasibility of long-term reforms: a low effectiveness in poverty protection, high intertemporal discounting and uncertainty avoidance, a poor information level of the population and deeply shattered trust in national institutions. In a microeconometric analysis based on Eurobarometer survey data, the analysis leaves the highly aggregated level and looks into the individual heterogeneity in reform acceptance. It is shown that several of the reform obstacles identified in theory are also empirically correlated with the individual inclination to accept reforms. 相似文献
9.
Gerrit Heinemann 《Marketing Review St. Gallen》2010,27(3):44-49
Web-Exzellenz zeichnet erfolgreiche Online-H?ndler aus, die besser performen als der Durchschnitt und in der Lage sind, mit
ihren Leistungen im E-Commerce den Benchmark zu setzen. Obwohl in der Online-Praxis der Begriff Web-Exzellenz bereits umfassend Verwendung findet, ist er bisher wissenschaftlich
weder fundiert noch belegt worden. Dieser Beitrag zeigt Best Practices und Erfolgsfaktoren. 相似文献
10.
This paper investigates the effects of redistributive taxation on occupational choice and growth. We discuss a two-sector
economy in the spirit of Romer (1990). Agents engage in one of two alternative occupations: either self-employment in an intermediate
goods sector characterized by monopolistic competition, or employment as an ordinary worker in this sector. Entrepreneurial
profits are stochastic. The occupational choice under risk endogenizes the number of firms in the intermediate goods industry.
While the presence of entrepreneurial risk results in a suboptimally low number of firms and depresses growth, nonlinear tax
schemes can sometimes compensate negative effects by ex post providing social insurance. 相似文献