Evaluation of tax incentives for research and development in Germany:
Gespeichert in:
| Beteilige Person: | |
|---|---|
| Format: | Hochschulschrift/Dissertation Buch |
| Sprache: | Englisch |
| Veröffentlicht: |
Lohmar [u.a.]
Eul
2012
|
| Ausgabe: | 1. Aufl. |
| Schriftenreihe: | Steuer, Wirtschaft und Recht
317 |
| Schlagwörter: | |
| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025271208&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | XXV, 200 S. graph. Darst. 210 mm x 148 mm, 332 g |
| ISBN: | 9783844101485 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV040418408 | ||
| 003 | DE-604 | ||
| 005 | 20130627 | ||
| 007 | t| | ||
| 008 | 120914s2012 gw d||| m||| 00||| eng d | ||
| 015 | |a 12,N24 |2 dnb | ||
| 016 | 7 | |a 1023012731 |2 DE-101 | |
| 020 | |a 9783844101485 |c Pb. : EUR 55.00 (DE), EUR 56.60 (AT), sfr 91.00 (freier Pr.) |9 978-3-8441-0148-5 | ||
| 024 | 3 | |a 9783844101485 | |
| 035 | |a (OCoLC)799192606 | ||
| 035 | |a (DE-599)DNB1023012731 | ||
| 040 | |a DE-604 |b ger |e rakddb | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c XA-DE-NW | ||
| 049 | |a DE-355 |a DE-12 |a DE-188 |a DE-473 |a DE-M124 |a DE-M382 |a DE-1049 | ||
| 082 | 0 | |a 338.9406 |2 22/ger | |
| 084 | |a PP 4015 |0 (DE-625)138533:283 |2 rvk | ||
| 084 | |a PS 3940 |0 (DE-625)139824: |2 rvk | ||
| 084 | |a QL 421 |0 (DE-625)141721: |2 rvk | ||
| 084 | |a 650 |2 sdnb | ||
| 100 | 1 | |a Ernst, Christof |d 1980- |e Verfasser |0 (DE-588)141139021 |4 aut | |
| 245 | 1 | 0 | |a Evaluation of tax incentives for research and development in Germany |c Christof W. Ernst |
| 250 | |a 1. Aufl. | ||
| 264 | 1 | |a Lohmar [u.a.] |b Eul |c 2012 | |
| 300 | |a XXV, 200 S. |b graph. Darst. |c 210 mm x 148 mm, 332 g | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Steuer, Wirtschaft und Recht |v 317 | |
| 502 | |a Zugl.: Mannheim, Univ., Diss., 2012 | ||
| 610 | 2 | 7 | |a Europäische Union |0 (DE-588)5098525-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Steuervergünstigung |0 (DE-588)4057476-3 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Forschung und Entwicklung |0 (DE-588)4017897-3 |2 gnd |9 rswk-swf |
| 651 | 7 | |a Deutschland |0 (DE-588)4011882-4 |2 gnd |9 rswk-swf | |
| 655 | 7 | |0 (DE-588)4113937-9 |a Hochschulschrift |2 gnd-content | |
| 689 | 0 | 0 | |a Europäische Union |0 (DE-588)5098525-5 |D b |
| 689 | 0 | 1 | |a Deutschland |0 (DE-588)4011882-4 |D g |
| 689 | 0 | 2 | |a Forschung und Entwicklung |0 (DE-588)4017897-3 |D s |
| 689 | 0 | 3 | |a Steuervergünstigung |0 (DE-588)4057476-3 |D s |
| 689 | 0 | 4 | |a Internationaler Vergleich |0 (DE-588)4120509-1 |D s |
| 689 | 0 | |5 DE-604 | |
| 830 | 0 | |a Steuer, Wirtschaft und Recht |v 317 |w (DE-604)BV000013975 |9 317 | |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025271208&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-025271208 | |
Datensatz im Suchindex
| _version_ | 1820971828144766976 |
|---|---|
| adam_text |
IMAGE 1
INDEX O F CONTENTS
INDEX O F C O N T E N T S I X
INDEX O F FIGURES XIII
INDEX O F TABLES X V
INDEX O F ABBREVIATIONS X V I I
INDEX O F S Y M B O L S X X I V
1. INTRODUCTION 1
2. T A X SUBSIDIES FOR RESEARCH A N D D E V E L O P M E N T 9
2.1. EVALUATION M E T H O D O L O G Y FOR R & D T A X INCENTIVES 9
2.1.1. C O S T SIDE 10
2.1.2. BENEFIT SIDE 11
2.1.3. EVALUATION EXAMPLES 14
2.2. T A X SUBSIDIES A B R O A D 16
2.3. DERIVED RESEARCH QUESTIONS A N D APPLICATION F O R G E R M A N Y 2
0
3. FORMAL R E Q U I R E M E N T S IN G E R M A N Y A N D T H E EU 2 5
3.1. NATIONAL T A X L A W 2 5
3.2. REQUIREMENTS F R O M T R E A T Y F R E E D O M S IN THE EUROPEAN
UNION 2 7
3.3. C O M M U N I T Y STATE A I D RULES O F THE EUROPEAN U N I O N 3 0
3.4. CONCLUSIONS 3 3
I X
HTTP://D-NB.INFO/1023012731
IMAGE 2
4. W H A T T H E DESIGN O F A N R & D T A X INCENTIVE TELLS A B O U T
ITS EFFECTIVENESS -
A SIMULATION O F R & D T A X INCENTIVES IN T H E E U R O P E A N UNION 3
5
4.1. INTRODUCTION 3 5
4.2. M E T H O D O L O G Y 3 7
4.3. QUANTITATIVE ANALYSIS 4 1
4.3.1. CORPORATE INCOME T A X BURDEN 4 2
4.3.1.1. C O M P A R I S O N WITHOUT INCENTIVE 4 2
4.3.1.2. T A X INCENTIVES 4 2
4.3.1.3. DEFINITION O F FAVOURED R & D EXPENDITURES 4 7
4.3.1.4. LOSSES A N D L O W PROFITABILITY 4 7
4.3.1.5. IMPACT O F O T H E R T A X E S 4 8
4.3.2. SENSITIVITY ANALYSES 4 8
4.3.2.1. C O M P A R I S O N O F INDUSTRIES 4 8
4.3.2.2. VARYING R & D EXPENSES 51
4.4. COMPARISON T O B-INDEX 5 4
4.5. CONCLUSIONS 5 8
5. R & D , PATENTING A N D T A X A T I O N IN E U R O P E 61
5.1. INTRODUCTION 61
5.2. R & D A N D PATENTING A N D INTERACTION WITH T A X A T I O N 6 3
5.2.1. T A X A T I O N 6 4
5.2.1.1. T A X INCENTIVES IN THE R & D P H A S E 6 5
5.2.1.2. TAXATION IN THE IP O W N E R S H I P PHASE 6 8
5.2.1.3. G R O U P STRUCTURES 7 0
5.2.2. S U M M A R Y A N D FLYPOTHESES 7 3
5.3. D A T A 75
5.3.1. S A M P L E A N D D E P E N D E N T VARIABLE 7 5
5.3.2. T A X VARIABLES 7 8
5.3.3. FIRM- A N D COUNTRY-SPECIFIC CONTROL VARIABLES 8 0
X
IMAGE 3
5.4. ESTIMATION ANALYSIS 81
5.4.1. M O D E L 81
5.4.2. RESULTS 8 3
5.4.3. SENSITIVITY ANALYSES 8 6
5.5. CONCLUSIONS 9 0
6. FISCAL C O S T S FOR R & D T A X INCENTIVES - A C O M P A R I S O N O
F ALTERNATIVE
M O D E L S FOR G E R M A N Y 9 3
6.1. INTRODUCTION 9 3
6.2. DISCUSSED M O D E L FOR G E R M A N Y 9 5
6.3. M E T H O D O L O G Y A N D DATA BASE 9 8
6.3.1. M E T H O D O L O G Y O F THE MICRO-SIMULATION 9 8
6.3.2. DATA SOURCES FOR FIRM-SPECIFIC D A T A O N RESEARCH A N D
D E V E L O P M E N T 9 9
6.3.2.1. FRASCATI'S A N D I A S / I F R S ' S DEFINITION O F R & D 101
6.3.2.2. EXTERNAL FINANCIAL REPORTING 102
6.3.2.2.1. RESEARCH 103
6.3.2.2.2. D E V E L O P M E N T 104
6.3.2.2.3. PURCHASE O F INTELLECTUAL PROPERTY 106
6.3.2.2.4. S U M M A R Y 106
6.3.2.3. INTERNAL REPORTING A N D C O S T CONTROLLING 108
6.3.2.4. M A N A G E M E N T REPORT A N D N O T E S TO CONSOLIDATED
A C C O U N T S 109
6.3.2.5. INTERMEDIATE S U M M A R Y 111
6.3.2.6. O T H E R D A T A SOURCES 113
6.3.3. D A T A SET U S E D IN THE C A S E O F R & D 117
6.3.4. EXTRAPOLATION A N D SIMULATION O F THE FISCAL C O S T S 121
6.4. SYSTEMATIC ADJUSTMENTS TO THE EXTRAPOLATED DATABASE 126
6.4.1. A D J U S T M E N T FOR INTERNATIONAL R & D CONTRACTS O U T S I D
E T H E
E U ' S A R E A 127
X I
IMAGE 4
6.4.2. A D J U S T M E N T S O F R & D WITHIN DOMESTIC C O M P A N Y G R
O U P S IN
SUBSIDIARIES OUTSIDE THE E U A R E A 128
6.4.3. A D J U S T M E N T O F DIRECT STATE A I D F O R R & D 130
6.5. FISCAL R E V E N U E EFFECTS F O R G E R M A N Y 131
6.5.1. SIMULATION O F THE B E N C H M A R K C A S E 131
6.5.2. PROJECTION A N D ASCERTAINMENT O F THE FISCAL COSTS 134
6.5.2.1. B E N C H M A R K C A S E A N D VARIATION O F THE CREDIT RATE
A N D T H E R E F U N D O P T I O N 134
6.5.2.2. VARIATION IN THE A S S E S S M E N T B A S E A N D IN THE
OFFSETTING
OPTIONS F O R THE T A X CREDIT 137
6.5.2.3. DIFFERENT ALTERNATIVES FOR FISCAL COSTS LIMITATION 138
6.5.2.4. VARIATION O F THE PARTICIPATION PROBABILITY 143
6.5.3. T H E EFFECTS O F THE G E R M A N FINANCIAL EQUALIZATION S C H E
M E 145
6.6. CONCLUSIONS 149
7. CONCLUSIONS 153
7.1. FORMAL REQUIREMENTS 153
7.2. DESIGN ISSUES RELATING T O C O M P L I A N C E C O S T S A N D
ADDITIONALITY 153
7.3. EMPIRICAL TEST O F F I R M ' S REACTIONS T O R & D T A X INCENTIVES
A N D TAXATION 154
7.4. SIMULATION O F FISCAL C O S T S F O R A N R & D T A X INCENTIVE IN
G E R M A N Y 156
A . A P P E N D I X A 159
B. A P P E N D I X B 1 6 4
REFERENCES 1 7 5
INDEX O F DECISIONS, DIRECTIVES A N D C I R C U L A R S 199
X I I |
| any_adam_object | 1 |
| author | Ernst, Christof 1980- |
| author_GND | (DE-588)141139021 |
| author_facet | Ernst, Christof 1980- |
| author_role | aut |
| author_sort | Ernst, Christof 1980- |
| author_variant | c e ce |
| building | Verbundindex |
| bvnumber | BV040418408 |
| classification_rvk | PP 4015 PS 3940 QL 421 |
| ctrlnum | (OCoLC)799192606 (DE-599)DNB1023012731 |
| dewey-full | 338.9406 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 338 - Production |
| dewey-raw | 338.9406 |
| dewey-search | 338.9406 |
| dewey-sort | 3338.9406 |
| dewey-tens | 330 - Economics |
| discipline | Rechtswissenschaft Wirtschaftswissenschaften |
| edition | 1. Aufl. |
| format | Thesis Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>00000nam a2200000 cb4500</leader><controlfield tag="001">BV040418408</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20130627</controlfield><controlfield tag="007">t|</controlfield><controlfield tag="008">120914s2012 gw d||| m||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">12,N24</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">1023012731</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783844101485</subfield><subfield code="c">Pb. : EUR 55.00 (DE), EUR 56.60 (AT), sfr 91.00 (freier Pr.)</subfield><subfield code="9">978-3-8441-0148-5</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9783844101485</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)799192606</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB1023012731</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakddb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE-NW</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-355</subfield><subfield code="a">DE-12</subfield><subfield code="a">DE-188</subfield><subfield code="a">DE-473</subfield><subfield code="a">DE-M124</subfield><subfield code="a">DE-M382</subfield><subfield code="a">DE-1049</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">338.9406</subfield><subfield code="2">22/ger</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PP 4015</subfield><subfield code="0">(DE-625)138533:283</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">PS 3940</subfield><subfield code="0">(DE-625)139824:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QL 421</subfield><subfield code="0">(DE-625)141721:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">650</subfield><subfield code="2">sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Ernst, Christof</subfield><subfield code="d">1980-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)141139021</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Evaluation of tax incentives for research and development in Germany</subfield><subfield code="c">Christof W. Ernst</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. Aufl.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Lohmar [u.a.]</subfield><subfield code="b">Eul</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXV, 200 S.</subfield><subfield code="b">graph. Darst.</subfield><subfield code="c">210 mm x 148 mm, 332 g</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Steuer, Wirtschaft und Recht</subfield><subfield code="v">317</subfield></datafield><datafield tag="502" ind1=" " ind2=" "><subfield code="a">Zugl.: Mannheim, Univ., Diss., 2012</subfield></datafield><datafield tag="610" ind1="2" ind2="7"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Steuervergünstigung</subfield><subfield code="0">(DE-588)4057476-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Forschung und Entwicklung</subfield><subfield code="0">(DE-588)4017897-3</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="651" ind1=" " ind2="7"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="0">(DE-588)4113937-9</subfield><subfield code="a">Hochschulschrift</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Europäische Union</subfield><subfield code="0">(DE-588)5098525-5</subfield><subfield code="D">b</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Deutschland</subfield><subfield code="0">(DE-588)4011882-4</subfield><subfield code="D">g</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Forschung und Entwicklung</subfield><subfield code="0">(DE-588)4017897-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Steuervergünstigung</subfield><subfield code="0">(DE-588)4057476-3</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="4"><subfield code="a">Internationaler Vergleich</subfield><subfield code="0">(DE-588)4120509-1</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Steuer, Wirtschaft und Recht</subfield><subfield code="v">317</subfield><subfield code="w">(DE-604)BV000013975</subfield><subfield code="9">317</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025271208&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="943" ind1="1" ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-025271208</subfield></datafield></record></collection> |
| genre | (DE-588)4113937-9 Hochschulschrift gnd-content |
| genre_facet | Hochschulschrift |
| geographic | Deutschland (DE-588)4011882-4 gnd |
| geographic_facet | Deutschland |
| id | DE-604.BV040418408 |
| illustrated | Illustrated |
| indexdate | 2025-01-11T16:47:42Z |
| institution | BVB |
| isbn | 9783844101485 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025271208 |
| oclc_num | 799192606 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR DE-12 DE-188 DE-473 DE-BY-UBG DE-M124 DE-M382 DE-1049 |
| owner_facet | DE-355 DE-BY-UBR DE-12 DE-188 DE-473 DE-BY-UBG DE-M124 DE-M382 DE-1049 |
| physical | XXV, 200 S. graph. Darst. 210 mm x 148 mm, 332 g |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Eul |
| record_format | marc |
| series | Steuer, Wirtschaft und Recht |
| series2 | Steuer, Wirtschaft und Recht |
| spelling | Ernst, Christof 1980- Verfasser (DE-588)141139021 aut Evaluation of tax incentives for research and development in Germany Christof W. Ernst 1. Aufl. Lohmar [u.a.] Eul 2012 XXV, 200 S. graph. Darst. 210 mm x 148 mm, 332 g txt rdacontent n rdamedia nc rdacarrier Steuer, Wirtschaft und Recht 317 Zugl.: Mannheim, Univ., Diss., 2012 Europäische Union (DE-588)5098525-5 gnd rswk-swf Steuervergünstigung (DE-588)4057476-3 gnd rswk-swf Internationaler Vergleich (DE-588)4120509-1 gnd rswk-swf Forschung und Entwicklung (DE-588)4017897-3 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Europäische Union (DE-588)5098525-5 b Deutschland (DE-588)4011882-4 g Forschung und Entwicklung (DE-588)4017897-3 s Steuervergünstigung (DE-588)4057476-3 s Internationaler Vergleich (DE-588)4120509-1 s DE-604 Steuer, Wirtschaft und Recht 317 (DE-604)BV000013975 317 DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025271208&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Ernst, Christof 1980- Evaluation of tax incentives for research and development in Germany Steuer, Wirtschaft und Recht Europäische Union (DE-588)5098525-5 gnd Steuervergünstigung (DE-588)4057476-3 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Forschung und Entwicklung (DE-588)4017897-3 gnd |
| subject_GND | (DE-588)5098525-5 (DE-588)4057476-3 (DE-588)4120509-1 (DE-588)4017897-3 (DE-588)4011882-4 (DE-588)4113937-9 |
| title | Evaluation of tax incentives for research and development in Germany |
| title_auth | Evaluation of tax incentives for research and development in Germany |
| title_exact_search | Evaluation of tax incentives for research and development in Germany |
| title_full | Evaluation of tax incentives for research and development in Germany Christof W. Ernst |
| title_fullStr | Evaluation of tax incentives for research and development in Germany Christof W. Ernst |
| title_full_unstemmed | Evaluation of tax incentives for research and development in Germany Christof W. Ernst |
| title_short | Evaluation of tax incentives for research and development in Germany |
| title_sort | evaluation of tax incentives for research and development in germany |
| topic | Europäische Union (DE-588)5098525-5 gnd Steuervergünstigung (DE-588)4057476-3 gnd Internationaler Vergleich (DE-588)4120509-1 gnd Forschung und Entwicklung (DE-588)4017897-3 gnd |
| topic_facet | Europäische Union Steuervergünstigung Internationaler Vergleich Forschung und Entwicklung Deutschland Hochschulschrift |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025271208&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV000013975 |
| work_keys_str_mv | AT ernstchristof evaluationoftaxincentivesforresearchanddevelopmentingermany |