haku: @indexterm law / yhteensä: 802
viite: 413 / 802
| Tekijä: | Funke, M. Willenbockel, D. |
| Otsikko: | Die Auswirkungen des "Strandortsicherungsgesetzes" auf die Kapitalakkumulation. Wirtschaftstheoretische Anmerkungen zu einer wirtschaftspolitischen Diskussion |
| Lehti: | IFO-Studien
1993 : VOL. 40:1, p. 23-42 |
| Asiasana: | LAW LOCATION OF INDUSTRY GERMANY |
| Kieli: | eng |
| Tiivistelmä: | This paper analyses the impact of the "Draft Law for Improving Taxation Conditions of Enhancing the Attractiveness of Germany as an Industrial Location in the European Single Market" on investment activity in the context of a simulation study. The analytic framework used is a q-theoretical investment function expanded by taxation influences and proclamation effects. The simulation shows that the planned taxation package will raise the optimal capital stock by a maximum of 4.1%. |
SCIMA