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  • 1
    ISSN: 0304-4165
    Keywords: (Erythrocyte) ; Insulin binding ; Insulin degradation ; Temperature
    Source: Elsevier Journal Backfiles on ScienceDirect 1907 - 2002
    Topics: Biology , Chemistry and Pharmacology , Medicine , Physics
    Type of Medium: Electronic Resource
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  • 2
    ISSN: 0309-1651
    Source: Elsevier Journal Backfiles on ScienceDirect 1907 - 2002
    Topics: Biology
    Type of Medium: Electronic Resource
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  • 3
    Publication Date: 2018-06-26
    Keywords: ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
    Type: doc-type:report
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  • 4
    ISSN: 1546-1696
    Source: Nature Archives 1869 - 2009
    Topics: Biology , Process Engineering, Biotechnology, Nutrition Technology
    Notes: [Auszug] To the editor: The lack of a harmonized, pan-European regulatory framework for tissue-engineering products (TEPs) has led to divergent regulatory oversight by member states and uncertainty among manufacturers as to the optimal path for creating and commercializing such products. In April, the ...
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  • 5
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    ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
    Publication Date: 2013-05-22
    Description: Quotas for special groups of students often apply in school or university admission procedures. This paper studies the performance of two mechanisms to implement such quotas in a lab experiment. The fi rst mechanism is a simplifi ed version of the mechanism currently employed by the German central clearinghouse for university admissions, which first allocates seats in the quota for top-grade students before allocating all other seats among remaining applicants. The second is a modifi ed version of the student-proposing deferred acceptance (SDA) algorithm, which simultaneously allocates seats in all quotas. Our main result is that the current procedure, designed to give top-grade students an advantage, actually harms them, as students often fail to grasp the strategic issues involved. The modi ed SDA algorithm signifi cantly improves the matching for top-grade students and could thus be a valuable tool for redesigning university admissions in Germany.
    Keywords: C78 ; C92 ; I20 ; ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
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  • 6
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    Stuttgart: Universität Hohenheim, Fakultät Wirtschafts- und Sozialwissenschaften
    Publication Date: 2018-09-29
    Description: Can public shaming increase tax compliance through social pressure? Many tax authorities make ample use of public shaming. However, empirical evidence from outside the laboratory on how a new shaming law affects overall compliance is lacking. We provide the first evidence from the field, exploiting comprehensive administrative tax data and the introduction of a novel naming-and-shaming policy in Slovenia in 2012. The policy aims to reduce outstanding tax debt among the self-employed and corporations. Our empirical strategy exploits the variation across taxpayers in ex ante exposure to the shaming policy. We find that taxpayers reduce their tax debt by 8.5% to avoid shaming, particularly in industries where reputational concerns are likely to be important. The publication of the first naming-and-shaming list further reduces tax debt among shamed taxpayers because of social learning. This effect, however, is marginal in terms of revenue and tapers off quickly.
    Keywords: H26 ; D1 ; K34 ; K42 ; Z13 ; ddc:330 ; compliance ; tax debt ; shaming ; enforcement ; social image concerns ; penalty
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
    Type: doc-type:workingPaper
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  • 7
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    Kiel und Hamburg: ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften, Leibniz-Informationszentrum Wirtschaft
    Publication Date: 2017-01-27
    Description: We study whether individuals in a face-to-face situation can successfully exert some lying effort to delude others. We exploit data from a laboratory experiment in which participants were asked to assess videotaped statements as being rather truthful or untruthful. The statements are face-to-face tax declarations which were recorded in an incentivised tax compliance experiment. The video clips to be assessed feature each subject twice making the same declaration. But one time the subject is reporting truthfully, the other time willingly untruthfully. This allows us to investigate within-subject differences in trustworthiness. Drawing on more than 18,000 assessments, we find that a subject is perceived as more trustworthy if she deceives than if she reports truthfully. It is particularily individuals with dishonest appearance who manage to increase their perceived trustworthiness by up to 15 percent. This is evidence of individuals successfully exerting lying effort.
    Keywords: C91 ; H31 ; K42 ; ddc:330
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: English
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  • 8
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    Berlin: Deutsches Institut für Wirtschaftsforschung (DIW)
    Publication Date: 2017-02-22
    Description: Nach Schätzungen des DIW Berlin liegt das jährliche Unternehmensteueraufkommen in Deutschland derzeit bei rund 100 Mrd. Euro (gut 4 % des Bruttoinlandsprodukts). Gemessen an den im internationalen Vergleich nach wie vor hohen Steuersätzen erzielt der deutsche Fiskus damit nur ein mäßiges Aufkommen. Grund hierfür ist die niedrige steuerliche Bemessungsgrundlage, wie der Vergleich mit den Unternehmensgewinnen in der Volkswirtschaftlichen Gesamtrechnung (VGR) zeigt. Bemerkenswert ist auch das hohe Niveau an steuerlichen Verlusten. Die Lücke zwischen den ökonomischen und den steuerlich erfassten Gewinnen deutet auf Steuervergünstigungen und Gestaltungsmöglichkeiten hin. Dies bietet Potential zur Ausweitung der Steuerbasis, wie es die derzeit geplante Unternehmensteuerreform der großen Koalition vorsieht.
    Keywords: ddc:330 ; Business taxation ; tax reform ; tax competition ; Unternehmensbesteuerung ; Steuereinnahmen ; Deutschland
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
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  • 9
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    Berlin: Deutsches Institut für Wirtschaftsforschung (DIW)
    Publication Date: 2017-02-22
    Description: In den vergangenen Jahren ist das Aufkommen aus der Unternehmensbesteuerung in Deutschland häufig weniger stark zurückgegangen, als es aufgrund reduzierter tariflicher Steuersätze zu erwarten gewesen wäre. Grund hierfür sind sogenannte Selbstfinanzierungseffekte. Diese ergeben sich aus einer höheren ökonomischen Aktivität der Unternehmen oder resultieren daraus, dass Steuervermeidungsaktivitäten bei niedrigeren tariflichen Steuersätzen weniger attraktiv sind. Eine neue Studie des DIW Berlin zeigt, dass solche Selbstfinanzierungseffekte auch für die Unternehmensteuerreform 2008 zu erwarten sind. Geht man von den bei der Körperschaftsteuer versteuerten Gewinnen in Höhe von 95 Milliarden Euro im Jahr 2007 aus, ist damit zu rechnen, dass 2010 allein aufgrund der Steuersenkung rund 18 Milliarden Euro zusätzlich beim deutschen Fiskus versteuert werden. Damit verbunden sind Mehreinnahmen bei der Körperschaftsteuer in Höhe von knapp drei Milliarden Euro.
    Keywords: H32 ; H21 ; F23 ; C15 ; ddc:330 ; Corporate income Taxation ; Tax base elasticity ; Micro simulation ; Körperschaftsteuer ; Steuerreform ; Besteuerungsverfahren ; Steuereinnahmen ; Deutschland
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
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  • 10
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    Berlin: Deutsches Institut für Wirtschaftsforschung (DIW)
    Publication Date: 2017-02-22
    Description: Die aktuellen Pläne der Großen Koalition zur Reform der Unternehmensbesteuerung geben ein positives Signal: Der Gewinnsteuersatz der Unternehmen wird deutlich reduziert, im Gegenzug wird die Bemessungsgrundlage verbreitert. Insgesamt verringern die Pläne die Anreize zu Steuergestaltungen. Die vorgeschlagenen Maßnahmen zur Verbreiterung der Bemessungsgrundlage sind jedoch in vielen Fällen kompliziert. Sie führen teilweise zu Systembrüchen mit den herkömmlichen Konzepten der Besteuerungsgleichheit und können unerwünschte wirtschaftliche Wirkungen auslösen. Die Besteuerung grenz- überschreitender Transaktionen sollte stärker als bisher durch internationale Koordinierung geregelt werden.
    Keywords: H25 ; H26 ; H21 ; ddc:330 ; Business taxation ; tax reform ; tax competition ; Unternehmensbesteuerung ; Steuerreform ; Steuersystem ; Deutschland
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: German
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