Mostrando recursos 1 - 20 de 71

  1. Felix Jülg zum 80. Geburtstag

    Hofmayer, Albert

  2. Performance of Small and Medium-sized Enterprises in Services Trade: Evidence from French Firms

    Lejárraga, Iza; Oberhofer, Harald
    This paper empirically investigates the key firm- and industry-specific restrictions to the performance of small and medium-sized enterprises (SMEs) in services trade. For this purpose, we use firm-level data from firms in France operating in different services sectors over the time period 1998 to 2007 and formulate two-part models consisting of (i) (dy namic) export equations and (ii) (dynamic) export share equations. Our results confirm the view that a relatively low share of SMEs engage in services trade. In line with the new-new trade theory, our results also corroborate that more productive SMEs have a higher export probability. The key finding of this paper is...

  3. Performance of Small and Medium-sized Enterprises in Services Trade: Evidence from French Firms

    Lejárraga, Iza; Oberhofer, Harald
    This paper empirically investigates the key firm- and industry-specific restrictions to the performance of small and medium-sized enterprises (SMEs) in services trade. For this purpose, we use firm-level data from firms in France operating in different services sectors over the time period 1998 to 2007 and formulate two-part models consisting of (i) (dy namic) export equations and (ii) (dynamic) export share equations. Our results confirm the view that a relatively low share of SMEs engage in services trade. In line with the new-new trade theory, our results also corroborate that more productive SMEs have a higher export probability. The key finding of this paper is...

  4. The Occurrence of Tax Amnesties: Theory and Evidence

    Bayer, Ralph-C; Oberhofer, Harald; Winner, Hannes
    This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that balances costs and benefits of amnesty programs. From the model we derive hypotheses about the factors that should influence the occurrence of tax amnesties. To test these predictions empirically, we rely on amnesty information from US States between 1981 and 2011. In line with the theoretical model, our empirical findings suggest that the likelihood of amnesties is mainly driven by a government's...

  5. The Occurrence of Tax Amnesties: Theory and Evidence

    Bayer, Ralph-C; Oberhofer, Harald; Winner, Hannes
    This paper presents a theoretical model and empirical evidence to explain the occurrence of tax amnesties. We treat amnesties as endogenous, resulting from a strategic game between many taxpayers discounting future payments from punishment and a government that balances costs and benefits of amnesty programs. From the model we derive hypotheses about the factors that should influence the occurrence of tax amnesties. To test these predictions empirically, we rely on amnesty information from US States between 1981 and 2011. In line with the theoretical model, our empirical findings suggest that the likelihood of amnesties is mainly driven by a government's...

  6. Teach your children well: The dynamics of the distribution of educational attainment in Europe

    Crespo Cuaresma, Jesus; Sauer, Petra
    The importance of human capital in the form of education as a determinant of economic development has been highlighted in the theoretical and empirical economic growth literature. Less attention has been paid to the distributional characteristics of educational attainment within and across age groups, as well as between males and females. Exploiting new Age-structured data on educational attainment, we present an analysis of the degree of equality in the distribution of education in Europe over the last decades, both within and across generations. We highlight the differences existing across European regions and the changes experienced over time, as well as those implied by projected...

  7. Verständliche Erklärungen im Wirtschaftsunterricht. Eine Heuristik basierend auf dem Verständnis der Fachdidaktiker/innen des Wiener Lehrstuhls für Wirtschaftspädagogik

    Schopf, Christiane; Zwischenbrugger, Andrea
    Die hohe Wirksamkeit instruktionaler Unterrichtsdesigns ist durch die empirische Forschung gut belegt. Nicht nur, aber vor allem in derartigen Designs spielen Lehrer/innenerklärungen eine zentrale Rolle. Erstaunlicherweise finden sich aber in der Literatur bisher nur wenige Hinweise darauf, was gute i. S. v. verständliche Erklärungen im Unterricht ausmacht. Der vorliegende Beitrag beschäftigt sich daher mit dieser Frage insbesondere in Bezug auf den Wirtschaftsunterricht in der Sekundarstufe II. Zunächst werden der lerntheoretische Zugang sowie die Relevanz der Themenstellung begrün-det und der aktuelle Forschungsstand zu Erklärungen in der Wirtschaftspädagogik zusammenfassend dargestellt. Anschließend wird ein von den Autorinnen durchgeführtes Forschungsprojekt vorgestellt. Ziel dieses Projektes...

  8. Influence factors for local comprehensibility of process models

    Figl, Kathrin; Laue, Ralf
    The main aim of this study is to investigate human understanding of process models and to develop an improved understanding of its relevant influence factors. Aided by assumptions from cognitive psychology, this article attempts to address specific deductive reasoning difficulties based on process models. The authors developed a research model to capture the influence of two effects on the cognitive difficulty of reasoning tasks: (i) the presence of different control-flow patterns (such as conditional or parallel execution) in a process model and (ii) the interactivity of model elements. Based on solutions to 61 different reasoning tasks by 155 modelers, the...

  9. Over-indebtedness in Europe: The relevance of country-level variables for the over-indebtedness of private households

    Angel, Stefan; Heitzmann, Karin
    So far, research on the causes of over-indebtedness in Europe has predominantly focused on the characteristics of individuals or households. This article investigates to what extent country-level factors are associated with a European household's risk of being over-indebted. We examine variables that reflect policies aimed at combating over-indebtedness (the average level of economic literacy prevalent within a country and its classification into a specific debt-discharge regime) and variables that reflect other welfare-state policies (a country's affiliation to a specific employment regime and a summary measure referring to the net replacement rate in the case of long-term unemployment). The results, which...

  10. Relatedness, Industrial Branching and Technological Cohesion in US Metropolitan Areas

    Essletzbichler, Jürgen
    Relatedness, industrial branching and technological cohesion in US metropolitan areas, Regional Studies. Work by evolutionary economic geographers on the role of industry relatedness for regional economic development is extended into a number of methodological and empirical directions. First, relatedness is measured as the intensity of inputoutput linkages between industries. Second, this measure is employed to examine industry evolution in 360 US metropolitan areas. Third, an employment-weighted measure of metropolitan technological cohesion is developed. The results confirm that technological relatedness is positively related to metropolitan industry portfolio membership and industry entry and negatively related to industry exit. The decomposition of technological...

  11. Personal Data Markets

    Spiekermann-Hoff, Sarah; Böhme, Rainer; Acquisti, Alessandro; Hui, Kai-Lung

  12. The Challenges of Personal Data Markets and Privacy

    Spiekermann-Hoff, Sarah; Böhme, Rainer; Acquisti, Alessandro; Hui, Kai-Lung
    Personal data is increasingly conceived as a tradable asset. Markets for personal information are emerging and new ways of valuating individuals' data are being proposed. At the same time, legal obligations over protection of personal data and individuals' concerns over its privacy persist. This article outlines some of the economic, technical, social, and ethical issues associated with personal data markets, focusing on the privacy challenges they raise.

  13. Personenbezogene Daten privatwirtschaftlich nachhaltig nutzen. Regulatorische und technische Zukunftskonzepte

    Novotny, Alexander; Spiekermann, Sarah
    Zunehmende wirtschaftliche Vernetzung und Lobbyismus fordern die Sicherstellung von informierter Zustimmung, Transparenz und Verantwortlichkeit in der privatwirtschaftlichen Verwendung personenbezogener Daten heraus. Unser neues Modell verbindet durch das Zusammenspiel regulatorischer und technischer Datenschutzkonzepte mehr Sicherheit und Selbstbestimmung mit verstärkten Innovationsmöglichkeiten.

  14. A vision for global privacy bridges: Technical and legal measures for international data markets

    Spiekermann-Hoff, Sarah; Novotny, Alexander
    From the early days of the information economy, personal data has been its most valuable asset. Despite data protection laws and an acknowledged right to privacy, trading personal information has become a business equated with "trading oil". Most of this business is done without the knowledge and active informed consent of the people. But as data breaches and abuses are made public through the media, consumers react. They become irritated about companies' data handling practices, lose trust, exercise political pressure and start to protect their privacy with the help of technical tools. As a result, companies' Internet business models that...

  15. BEPS Action 2: 2014 Deliverable Neutralising the Effects of Hybrid Mismatch Arrangements and its compatibility with the non-discrimination provisions in tax treaties and the Treaty on the Functioning of the European Union

    Rust, Alexander
    This article illustrates the BEPS proposals to fight against hybrid mismatch arrangements. It concentrates on exemption / non-inclusion schemes and double deduction schemes and analyses whether these proposals are in line with the non-discrimination provisions contained in tax treaties and in the TFEU. The article comes to the conclusion that the proposals generally comply with the non-discrimination provisions. However, with regard to double deduction schemes the OECD proposes to deny a deduction in the permanent establishment state if the payments are also deductible in the head office state. In the author's opinion this recommendation conflicts with the freedom of establishment...

  16. Production activities and economic dependency by age and gender in Europe: A cross-country comparison

    Hammer, Bernhard; Prskawetz, Alexia; Freund, Inga
    We compare selected European countries using an economic dependency ratio which emphasizes the role of age-specific levels of production and consumption. Our analysis reveals large differences in the age- and gender-specific level and type of production activities across selected European countries and identifies possible strategies to adjust age-specific economic behaviour to an ageing population. The cross-country differences in economic dependency of children and elderly persons are largely determined by the age at which people enter, respectively exit, the labour market. The ability of the working age population to support children and elderly persons in turn is strongly influenced by the participation of women in paid work. We...

  17. Two statements on population and sustainable development produced by global scientific panels in 2002 and 2012

    Lutz, Wolfgang

  18. What can demographers contribute to the study of vulnerability?

    Muttarak, Raya; Lutz, Wolfgang; Jiang, Leiwen

  19. The demography of human development and climate change vulnerability: A projection exercise

    Crespo Cuaresma, Jesus; Lutz, Wolfgang
    We propose a methodological framework aimed at obtaining projections of the Human Development Index (HDI) that can be used to assess the degree of vulnerability of future societies to extreme climatic events. By combining recent developments in the modeling and projection of population by age, sex, and educational attainment, our modeling set-up ensures that the different components of the HDI are projected using a self-contained, consistent modeling effort. We develop scenarios that correspond to the Shared Socioeconomic Pathways (SSPs) developed in the context of the Intergovernmental Panel on Climate Change (IPCC), and thus present a projection framework that can be...

  20. A four - dimensional population module for the analysis of future adaptive capacity in the Phang Nga province of Thailand

    Loichinger, Elke; KC, Samir; Lutz, Wolfgang
    In this paper we describe an innovative aspect of the population module in the context of an ongoing comprehensive modelling effort to assess future populationenvironment interactions through specific case studies. A particular focus of our study is the vulnerability of coastal populations to environmental factors and their future adaptive capacity. Based on the four-dimensional cross-classification of populations by age, sex, level of education, and labour force participation, our approach builds on a recent body of research that has critically assessed the role of demographic differentials as determinants of differential vulnerability and adaptive capacity. We use Phang Nga, a province in...

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