EconBiz Author Profile

Click on a term to reduce result list Information symbol The result list below will be reduced to the selected search terms. The terms are generated from the titles, abstracts and STW thesaurus of publications by the respective author.

bekämpfung säuglingssterblichkeitsäuglingssterblichkeit

Match by:

Sort by:

Records:

Years of publications: 1905 - 1905

161 records from EconBiz based on author Name

1. The effect of taxes on CEO performance

abstract

In this paper, we investigate the effect of higher personal income taxes on CEO and firm performance in publicly traded US firms. In response to higher taxes on compensation, CEOs are less likely to reach performance goals and spend more time working in boards outside of their firm. At the same time, firm performance drops before eventually recovering as investment projects with below average profitability are disregarded and due to adjustments in CEO compensation.

Arnemann, Laura; Buhlmann, Florian; Ruf, Martin; Voget, Johannes;
2025
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
Availability:

Link Link

2. The effect of taxes on CEO performance

Arnemann, Laura; Buhlmann, Florian; Ruf, Martin; Voget, Johannes;
2025
Type: Working Paper;
Availability:

3. Cracking the deck : national origins and promotions in the Dutch East India Company, 1700-1796

Wezel, Filippo Carlo; Ruef, Martin;
2024
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link Link

4. What can outliers teach us about entrepreneurial success?

Ruef, Martin; Birkhead, Colin; Aldrich, Howard E.;
2023
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link Link

5. Ökonomische und empirische Einordnung der Übergewinnsteuer

Moderau, Stefan; Ruf, Martin;
2023
Type: Aufsatz in Zeitschrift; Article in journal;

6. The impact of IP Box Regimes on the M&A Market

abstract

Intellectual property (IP) box regimes reward ownership of successful technology by imposing a lower tax rate on income derived from the commercialization of IP relative to other sources of business income. Coupled with explicit provisions regarding the eligibility of acquired IP, IP boxes may affect merger and acquisition (M&A) incentives through multiple channels. Applying panel difference-in-differences, triple-differencing, and event study methods, we examine the effects of these modified incentives on the volume of M&A transactions and the probability that a firm is acquired in the context of international and domestic deals. In regimes with strict nexus requirements, reducing the tax rate on patent income is associated with reductions in the number of deals and the probability of being acquired for patent-owning firms due to the potential loss of eligibility for preferential taxation. However, this effect dissipates where nexus requirements are relaxed, and significant positive effects of IP box tax savings on M&A activity in the more permissive regimes are indicative of increased after-tax valuations of merger-drivensynergies

Bradley, Sebastien; Robinson, Leslie; Ruf, Martin;
2018
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
Availability: Link Link
Citations: 3 (based on OpenCitations)

7. Die US-Steuerreform und unternehmerische Investitionen

Kompolsek, Patrick; Riedle, Michael; Ruf, Martin;
2018
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link

8. The Taxation of Passive Foreign Investment - Lessons from German Experience

abstract

The paper evaluates the working of German CFC rules that restrict the use of foreign subsidiaries located in low-tax countries to shelter passive investment income from home taxation. While passive investments make up a significant fraction of German outbound FDI, we find that German CFC rules are quite effective in restricting investments in low-tax jurisdictions. We find evidence that the German 2001 tax reform, which unilaterally introduced exemption of passive income in medium- and high-tax countries, has led to some shifting of passive assets into countries for which the exemption was previously limited

Ruf, Martin; Weichenrieder, Alfons J.;
2021
Availability: Link Link
Citations: 2 (based on OpenCitations)

9. Besteuerung der Unternehmen : eine Einführung in Steuerrecht und Steuerwirkung

abstract

Die Steuern der Unternehmen -- Die Ertragsbesteuerung nationaler Unternehmen -- Die Ertragsbesteuerung internationaler Unternehmen -- Steuerzahlung und Steuerwirkung -- Die Steuerbelastung nationaler Unternehmen -- Die Steuerbelastung internationaler Unternehmen.

Schreiber, Ulrich; Kahle, Holger; Ruf, Martin;
2021
Type: Lehrbuch; Kompendium ;
Availability: Link
Citations: 2 (based on OpenCitations)

10. Besteuerung der Unternehmen : eine Einführung in Steuerrecht und Steuerwirkung

Schreiber, Ulrich; Kahle, Holger; Ruf, Martin;
2021
Type: Lehrbuch; Kompendium ; Textbook;
Availability: Link
Citations: 2 (based on OpenCitations)

The information on the author is retrieved from: Entity Facts (by DNB = German National Library data service), DBPedia and Wikidata

Heinrich Finkelstein

Dr.

Alternative spellings:
H. Finkelstein

B: 1865 Leipzig
D: 1942
Biblio: studierte zunächst Geologie in München und wandte sich ab 1888 einem Studium der Medizin in seiner Heimatstadt Leipzig zu ; Finkelstein beeinflusste die Entwicklung der Kinderheilkunde in Deutschland entscheidend. Sein „Lehrbuch der Säuglingskrankheiten“ wurde zum Standardwerk in der Pädiatrie
Place of Activity: Berlin
Death Place:

Source: Wikimedia Commons

Information about the license status of integrated media files (e.g. pictures or videos) can usually be called up by clicking on the Wikimedia Commons URL above.