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GND: 143774239


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.

consolidated financial statementsconsolidation approachshapley wertshapley valuecooperative gamekooperatives spielifrs konzeptionelleproperty rightsrights basedbased consolidationÖkonomische analyseanalyse aktienrechtlichenaktienrechtlichen anfechtungsklageownership structuresubsidiary companytheory of property rightsfall lösungempirische analyseapproach propertyrights strukturenstrukturen konzernökonomische relevanzrelevanz systematiksystematik bilanzierunganfechtungsklage Ökonomischesuggest consolidationapproach takestakes accountaccount propertyrights structuresubsidiaries particularparticular majoritymajority requirementsrequirements restructuringsrestructurings approachapproach employsemploys propertyrights indexindex basedbased cooperativelaw of propertylisted companymultinationales unternehmenproperty rights ansatzjoint ventureÖkonomische theorie des rechtsstock corporation lawansatzzeitpunkt rückbauverpflichtungenbewertung rückbauverpflichtungenumfeld starkstark gestiegenergestiegener baupreisebaupreise bilanzierungbilanzierung vorübergehendvorübergehend genutztergenutzter vermögenswertevermögenswerte falllösung rückbauverpflichtungenrückbauverpflichtungen ifrskonzeptionelle kritikkritik praktischekapitalmarktkommunikation implementierungifrs empirischeumstellung ifrsifrs falllösung bilanzierungdienstbarkeiten ifrsifrs propertyrecognition nonbased propertyrights ifrs
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Years of publications: 2006 - 2024

32 records from EconBiz based on author Name Information logo


1. The association between hospital cooperation and the quality of healthcare

Berta, Paolo; Vinciotti, Veronica; Moscone, Francesco;
2022
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link Link Link
Citations: 1 (based on OpenCitations)

2. The beaten paths effect on patient inter-regional mobility : an application to the Italian NHS

Berta, Paolo; Martini, Gianmaria; Spinelli, Daniele; Vittadini, Giorgio;
2022
Type: Aufsatz in Zeitschrift; Article in journal;
Availability: Link Link
Citations: 1 (based on OpenCitations)

3. Divided we survive? : multi-level governance and policy uncertainty during the first wave of Covid-19

abstract

We compare health system responses to the first wave of COVID-19 pandemic in Italy and Spain. In both countries, healthcare is managed at the regional level, but the central government behaved differently in the uncertainty surrounding the first wave, leaving more autonomy to regional governments in Italy than in Spain. Upon documenting national and regional health system responses, we show evidence of a significant gap in the number of infected cases, alongside regular and emergency hospital admissions, and mortality in the two countries, both at the national and at the regional level. We then discuss several potential mechanisms, such as policy stringency, the localization of the pandemic and mobility restrictions, measurement error, and especially the regional autonomy, enjoyed by Italian regions but not by Spanish regional governments amidst a state of alarm in both countries. We find that, given the strong localized effect of the pandemic, allowing more autonomy, and fostering experimentation and local solutions explains the gap between Italy and Spain in the first wave of the pandemic.

Angelici, Marta; Berta, Paolo; Costa-Font, Joan; Turati, Gilberto;
2021
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
Availability: The PDF logo Link Link

4. Administrative border effects in COVID-19 related mortality

abstract

Does the organisation of healthcare systems affect health outcomes in a pandemic situation? To answer this question, we analysed the effects of the Covid-19 pandemic by focusing on mortality rate outcomes and exploited the heterogeneity of the healthcare organisational models among Italian regions, which makes Italy an ideal "laboratory". Within a common national healthcare system, Italian regions are allowed large autonomy to organise themselves as mixed-markets based on choice and competition, network or centralised leadership models, each delivering different responses to the Covid-19 emergency. Exploiting the discontinuity of healthcare organisational models across the Italian regional borders around Lombardy - the region that most convincingly embraced the mixed-market model fostering competition among health service providers - we applied a difference in geographic regression discontinuity design (DiD-GRDD) to compare mortality rates in 2020 of Lombardy's municipalities with that of neighbouring municipalities in other regions and also exploited the pre-crisis period (2017-2019). Our analysis shows that mortality rates in Lombardy during the first wave were higher by 1-2 percentage points among the population of residents aged 80 years or more, compared to the past, as opposed to regions adopting different organisational models. The mortality rate differential disappeared during the second wave following the implementation of a national policy based on risk zones, limiting mobility and taking stock of the experience developed during the first wave. Finally, by investigating the channels causing higher mortality during the first wave, we show that the role of organisational model differences vanishes, as differential mortality is mostly explained by the decision of the Lombardy regional government to use care homes for hosting Covid-19 patients and reduce the excess demand on the hospital system.

Berta, Paolo; Bratti, Massimiliano; Fiorio, Carlo V.; Pisoni, Enrico; Verzillo, Stefano;
2021
Type: Graue Literatur; Non-commercial literature; Arbeitspapier; Working Paper;
Availability: The PDF logo Link Link

5. The Optimal Number of Tax Audits : Evidence from Italy

abstract

Tax audits are the main tool adopted by tax administrations to collect taxes. Their optimal number depends on two parameters, i.e. the enforcement elasticity of tax revenue with respect to the audit effort and the sum of private compliance costs and public administrative costs entailed by audits. In turn, the enforcement elasticity critically depends on audit selection criteria actually chosen by tax authorities. In this paper, we apply a machine learning approach to Italian data and we provide evidence that, in 2010 and 2011, audited taxpayers are those whose reporting behaviour in between the report year and the audit year has deviated from the business cycle. We use these audit criteria to match audited taxpayers to non-audited ones and we obtain an estimate of the enforcement elasticity that allows us to characterize the optimal number of tax audits as a function of the ratio between private compliance and public administrative costs

Santoro, Alessandro; Berta, Paolo; Spinelli, Daniele;
2022
Availability: Link Link

6. The Optimal Number of Tax Audits : Evidence from Italy

abstract

Tax audits are the main tool adopted by tax administrations to collect taxes. Their optimal number depends on two parameters, i.e. the enforcement elasticity of tax revenue with respect to the audit effort and the sum of private compliance costs and public administrative costs entailed by audits. In turn, the enforcement elasticity critically depends on audit selection criteria actually chosen by tax authorities. In this paper, we apply a machine learning approach to Italian data and we provide evidence that, in 2010 and 2011, audited taxpayers are those whose reporting behavior between the reporting year and the audit year has deviated from the business cycle. We use these audit criteria to match audited taxpayers to non-audited ones and we obtain an estimate of the enforcement elasticity that allows us to characterize the optimal number of tax audits as a function of the ratio between private compliance and public administrative costs

Spinelli, Daniele; Berta, Paolo; Santoro, Alessandro;
2022
Availability: Link

7. Administrative Border Effects in COVID-19 Related Mortality

Berta, Paolo; Bratti, Massimiliano; Fiorio, Carlo V.; Pisoni, Enrico; Verzillo, Stefano;
2021
Type: Working Paper;
Availability: The PDF logo

8. Divided We Survive? Multi-Level Governance and Policy Uncertainty during the First Wave of Covid-19

Angelici, Marta; Berta, Paolo; Costa-i-Font, Joan; Turati, Gilberto;
2021
Type: Working Paper;
Availability: The PDF logo

9. Divided We Survive? Multi-Level Governance and Policy Uncertainty During the First Wave of COVID-19

abstract

We compare health system responses to the first wave of COVID-19 pandemic in Italy and Spain. In both countries, healthcare is managed at the regional level, but the central government behaved differently in the uncertainty surrounding the first wave, leaving more autonomy to regional governments in Italy than in Spain. Upon documenting national and regional health system responses, we show evidence of a significant gap in the number of infected cases, alongside regular and emergency hospital admissions, and mortality in the two countries, both at the national and at the regional level. We then discuss several potential mechanisms, such as policy stringency, the localization of the pandemic and mobility restrictions, measurement error, and especially the regional autonomy, enjoyed by Italian regions but not by Spanish regional governments amidst a state of alarm in both countries. We find that, given the strong localized effect of the pandemic, allowing more autonomy, and fostering experimentation and local solutions explains the gap between Italy and Spain in the first wave of the pandemic

Angelici, Marta; Berta, Paolo; Costa-Font, Joan; Turati, Gilberto;
2021
Availability: Link

10. Administrative Border Effects in COVID-19 Related Mortality

abstract

Does the organisation of healthcare systems affect health outcomes? To answer this question, we analysed the effects of the Covid-19 pandemic by focusing on mortality rate outcomes and exploited the heterogeneity of the healthcare organisational models among Italian regions, which makes Italy an ideal ”laboratory”. Within a common national healthcare system, Italian regions are allowed large autonomy to organise themselves as mixed-markets based on choice and competition, network or centralised leadership models, each delivering different responses to the Covid-19 emergency. Exploiting the discontinuity of healthcare organisational models across the Italian regional borders around Lombardy — the region that most convincingly embraced the mixed-market model fostering competition among health service providers — we applied a difference in geographic regression discontinuity design (DiD-GRDD) to compare mortality rates in 2020 of Lombardy’s municipalities with that of neighboring municipalities in other regions and also exploited the pre-crisis period (2017-2019). Our analysis shows that mortality rates in Lombardy during the first wave were higher by 1-2 percentage points among the population of residents aged 80 years or more, compared to the past, as opposed to regions adopting different organisational models. The mortality rate differential disappeared during the second wave following the implementation of a national policy based on risk zones, limiting mobility and taking stock of the experience developed during the first wave. Finally, by investigating the channels causing higher mortality during the first wave, we show that the role of organisational model differences vanishes, as differential mortality is mostly explained by the decision of the Lombardy regional government to use care homes for hosting Covid-19 patients and reduce the excess demand on the hospital system

Berta, Paolo; Bratti, Massimiliano; Fiorio, Carlo V.; Pisoni, Enrico; Verzillo, Stefano;
2021
Availability: Link Link

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

Helfried Labrenz


Dr.
Dr. rer. pol. habil.

Alternative spellings:
H. Labrenz

B: 1977 Zwickau

Profession

  • Diplomkaufmann
  • Economist
  • Affiliations

  • Westsächsische Hochschule Zwickau
  • Universität Leipzig
  • External links

  • Gemeinsame Normdatei (GND) im Katalog der Deutschen Nationalbibliothek
  • Deutsche Digitale Bibliothek
  • Virtual International Authority File (VIAF)
  • Wikidata
  • International Standard Name Identifier (ISNI)


  • Publishing years

    1
      2024
    1
      2023
    1
      2022
    2
      2021
    1
      2020
    1
      2019
    2
      2018
    3
      2017
    2
      2016
    1
      2015
    5
      2014
    1
      2013
    2
      2011
    1
      2010
    1
      2009

    Series

    1. Arbeitspapier / HHL, Leipzig Graduate School of Management (1)
    2. Research (1)
    3. SpringerLink / Bücher (1)
    4. Arbeitspapiere der Wirtschaftswissenschaftlichen Fakultät (1)
    5. Gabler research (1)